STEP Journal – December 2014 / January 2015
Jean-Luc Bochatay, Alain Moreau
Alain Moreau and Jean-Luc Bochatay examine the French voluntary disclosure regime.
Unlike other European countries, France prevaricated for quite some time before establishing an efficient and stable procedurefor voluntary disclosure offoreign assets. This procedure, a result of the ministerial decision of 21 June 2013, is now in full swing, and has yielded results beyond the tax administration’s expectations.
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The new French-Swiss tax agreement, which came into force in 2026, provides a long-term framework…