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France: Updated CRS technical guidance

Technical descriptions and specifications regarding deadline and filing of CRS returns

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January 24, 2025

France in early January 2025 issued an updated version (v3.4) of common reporting standard (CRS) technical guidance that provides French reporting financial institutions with technical descriptions and specifications regarding the deadline and filing of CRS returns.

Updates to the technical guidance are as follows:

  • The taxpayer identification number (TIN) format and algorithm table is updated, summarizing the expected TIN formats.
  • Starting with the 2025 campaign, the regulatory deadline for submitting CRS / DAC2 files is now scheduled for July 15, 2025.
  • Declarants experiencing technical difficulties with transmitting a TD / bilateral file are advised to contact the direct assistance service of the IT Services Establishment (ESI) in Nevers using the newly introduced third-party declarants form.

Read a January 2025 report prepared by the KPMG member firm in France

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