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Learn moreFrance: Updated CRS technical guidance
Technical descriptions and specifications required for the transmission of CRS returns
France in early March 2024 issued an updated version (v3.3) of common reporting standard (CRS) technical guidance that provides French reporting financial institutions with technical descriptions and specifications required for the transmission of CRS returns.
Updates to the technical guidance are as follows:
- A new table regarding the format and algorithm of taxpayer identification numbers (TINs) was added. It provides information to address financial institutions’ questions related to anomalies in their CRS reports, specifically about the format and algorithm of the TIN.
- The guidance also notes that fractions of a second in the <CRS:Timestamp> tag are optional. The format YYYY-MM-DD’T’hh:mm:ss is supported alongside the format YYYY-MM-DD'T'hh:mm:ss:nnn.
Read a March 2024 report prepared by the KPMG member firm in France
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