{"id":33663,"date":"2026-10-05T16:13:46","date_gmt":"2026-10-05T15:13:46","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=33663"},"modified":"2026-10-05T16:29:37","modified_gmt":"2026-10-05T15:29:37","slug":"announcement-of-the-reopening-of-a-tax-regularisation-unit-in-france","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/announcement-of-the-reopening-of-a-tax-regularisation-unit-in-france\/","title":{"rendered":"Announcement of the Reopening of a Tax Regularisation Unit in France"},"content":{"rendered":"<div  class='avia-slideshow av-11rz1yw-0ae37f008620582c1dd38527a4ae8f01 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-11rz1yw-0ae37f008620582c1dd38527a4ae8f01__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-33655 avia-img-lazy-loading-not-33655\"  src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/10\/Jean-Luc-Bochatay-Alain-Moreau-regulation-tax-France.png' width='1200' height='628' title='Jean-Luc-Bochatay-Alain-Moreau-regulation-tax-France' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-muvd5tzv-1d1a046e47bfab6d504e5c2ba5dc9ad1\">\n#top .av-special-heading.av-muvd5tzv-1d1a046e47bfab6d504e5c2ba5dc9ad1{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-muvd5tzv-1d1a046e47bfab6d504e5c2ba5dc9ad1 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-muvd5tzv-1d1a046e47bfab6d504e5c2ba5dc9ad1 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-muvd5tzv-1d1a046e47bfab6d504e5c2ba5dc9ad1 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-muvd5tzv-1d1a046e47bfab6d504e5c2ba5dc9ad1 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-muvd5tzv-1d1a046e47bfab6d504e5c2ba5dc9ad1 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-muvd5tzv-1d1a046e47bfab6d504e5c2ba5dc9ad1 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Announcement of the Reopening of a Tax Regularisation Unit in France<\/h1><div class='av-subheading av-subheading_below'><p>Tax Focus &#8211; October 2026<br \/>\nJean-Luc Bochatay &amp; Alain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ya8b08-b10af5d6760d56f6b8020e63587353dd\">\n#top .hr.hr-invisible.av-ya8b08-b10af5d6760d56f6b8020e63587353dd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-ya8b08-b10af5d6760d56f6b8020e63587353dd hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-muvd4g3j-8719518242857baa1876682b2b0eb1d4-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/10\/FBT-Tax-Focus-Octobre-2026.pdf'  class='avia-button av-muvd4g3j-8719518242857baa1876682b2b0eb1d4 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf\"><span class='avia_iconbox_title' >Download pdf<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8trha3c-0331b364e8ac2cf45c666143783591cd\">\n#top .hr.hr-invisible.av-8trha3c-0331b364e8ac2cf45c666143783591cd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-8trha3c-0331b364e8ac2cf45c666143783591cd hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_heading '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-74pf1tk-ac7b48a9c55df0229bca02a4430fb721\">\n#top .av-special-heading.av-74pf1tk-ac7b48a9c55df0229bca02a4430fb721{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-74pf1tk-ac7b48a9c55df0229bca02a4430fb721 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-74pf1tk-ac7b48a9c55df0229bca02a4430fb721 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-74pf1tk-ac7b48a9c55df0229bca02a4430fb721 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-74pf1tk-ac7b48a9c55df0229bca02a4430fb721 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-74pf1tk-ac7b48a9c55df0229bca02a4430fb721 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-74pf1tk-ac7b48a9c55df0229bca02a4430fb721 av-special-heading-h2 blockquote modern-quote  avia-builder-el-5  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >I. Lessons from Previous Tax Regularisation Units<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6u1xr2w-328ec55dfe74bacc98c2418f6ca60448\">\n#top .hr.hr-invisible.av-6u1xr2w-328ec55dfe74bacc98c2418f6ca60448{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-6u1xr2w-328ec55dfe74bacc98c2418f6ca60448 hr-invisible  avia-builder-el-6  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-677hk0o-c6085819ed4f35f4c5e7ba72cbb9da25 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>During the presentation of the 2027 Finance Bill, Prime Minister S\u00e9bastien Lecornu announced the reopening of a national tax regularisation unit as of 1 January 2027. This initiative comes against a backdrop of increased resources to combat tax fraud and continued international transparency in relation to taxpayers\u2019 assets.<\/p>\n<p>This announcement is not without precedent. France has previously introduced several regularisation schemes designed to allow taxpayers to voluntarily disclose previously undeclared assets or income.<\/p>\n<p>An initial unit was set up in 2009, but it was primarily the <em>Service de traitement des d\u00e9clarations rectificatives<\/em> (STDR), created in 2013 and commonly referred to as the \u201cCazeneuve unit\u201d, that had a lasting impact on French tax practice. Until its closure on 31 December 2017, the scheme enabled more than 50,000 cases to be regularised and several billion euros to be recovered for the public finances.<\/p>\n<p>From 2018 onwards, voluntary disclosure requests continued to be examined by local tax authorities. While this arrangement maintained the possibility of voluntary compliance, it also led to potential inconsistencies in the treatment of cases across different tax offices. The creation of a new national unit therefore appears to be aimed at centralising and harmonising administrative practices and providing greater certainty in the handling of cases.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-muvdm2o1-07eee5a3fb36614a5ceec6b147448b32\">\n#top .av-special-heading.av-muvdm2o1-07eee5a3fb36614a5ceec6b147448b32{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-muvdm2o1-07eee5a3fb36614a5ceec6b147448b32 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-muvdm2o1-07eee5a3fb36614a5ceec6b147448b32 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-muvdm2o1-07eee5a3fb36614a5ceec6b147448b32 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-muvdm2o1-07eee5a3fb36614a5ceec6b147448b32 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-muvdm2o1-07eee5a3fb36614a5ceec6b147448b32 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-muvdm2o1-07eee5a3fb36614a5ceec6b147448b32 av-special-heading-h2 blockquote modern-quote  avia-builder-el-8  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >II. A Significantly Changed Legal Context<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4tgu908-41b10e8d4ae1cd12aa872b258b34f12b\">\n#top .hr.hr-invisible.av-4tgu908-41b10e8d4ae1cd12aa872b258b34f12b{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-4tgu908-41b10e8d4ae1cd12aa872b258b34f12b hr-invisible  avia-builder-el-9  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-muvdmcqe-2d2be38164802b3144618d1723e048e1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>The context in which this new unit is expected to operate differs significantly from that which prevailed when the STDR was created in 2013.<\/p>\n<p>At the time, the main issue was the regularisation of foreign bank accounts that had come to light as banking secrecy was gradually lifted, particularly in Switzerland. Since then, the automatic exchange of financial account information has become the international norm. Tax authorities now have access to an unprecedented volume of information concerning assets held abroad by their tax residents.<\/p>\n<p>At the same time, taxpayers\u2019 assets have become considerably more diversified. In addition to the bank assets traditionally covered by regularisation procedures, new categories of assets have emerged, such as crypto-assets, international real estate assets and precious metals, which raise specific reporting and evidentiary issues. In this new context, a regularisation procedure can no longer be conceived solely as a means of dealing with foreign bank assets. It must be considered as a comprehensive tool for bringing taxpayers\u2019 assets into compliance.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-muvdnw23-22568bc23fba44fdc457bf261a08594e\">\n#top .av-special-heading.av-muvdnw23-22568bc23fba44fdc457bf261a08594e{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-muvdnw23-22568bc23fba44fdc457bf261a08594e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-muvdnw23-22568bc23fba44fdc457bf261a08594e .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-muvdnw23-22568bc23fba44fdc457bf261a08594e .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-muvdnw23-22568bc23fba44fdc457bf261a08594e .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-muvdnw23-22568bc23fba44fdc457bf261a08594e .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-muvdnw23-22568bc23fba44fdc457bf261a08594e av-special-heading-h2 blockquote modern-quote  avia-builder-el-11  el_after_av_textblock  el_before_av_heading  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >III. What Could Be the Scope of the Future Unit?<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-muvdo8yn-3835b79fbd5c16e4dcbd66857f2e7f67\">\n#top .av-special-heading.av-muvdo8yn-3835b79fbd5c16e4dcbd66857f2e7f67{\npadding-bottom:10px;\nfont-size:15px;\n}\nbody .av-special-heading.av-muvdo8yn-3835b79fbd5c16e4dcbd66857f2e7f67 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-muvdo8yn-3835b79fbd5c16e4dcbd66857f2e7f67 .av-special-heading-tag{\nfont-size:15px;\n}\n.av-special-heading.av-muvdo8yn-3835b79fbd5c16e4dcbd66857f2e7f67 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-muvdo8yn-3835b79fbd5c16e4dcbd66857f2e7f67 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-muvdo8yn-3835b79fbd5c16e4dcbd66857f2e7f67 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-muvdo8yn-3835b79fbd5c16e4dcbd66857f2e7f67 av-special-heading-h3 blockquote modern-quote  avia-builder-el-12  el_after_av_heading  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >A. Undeclared Foreign Assets<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-fu39p4-733a6d13aba832ce16564d31b6c9df76\">\n#top .hr.hr-invisible.av-fu39p4-733a6d13aba832ce16564d31b6c9df76{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-fu39p4-733a6d13aba832ce16564d31b6c9df76 hr-invisible  avia-builder-el-13  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-muvdolwa-dbcb22e7b5c2be0223ab6565e6e92e62 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Previous regularisation programmes were primarily intended to address undeclared foreign bank accounts.<\/p>\n<p>By 2027, this issue may be more residual in nature. Bank assets that may still be subject to regularisation are likely to be those held in Non-Cooperative States or Territories (<em>\u00c9tats ou territoires non coop\u00e9ratifs<\/em> \u2013 ETNC) or in jurisdictions that remain outside international information exchange frameworks.<\/p>\n<p>By contrast, several categories of assets could constitute the core of future regularisation cases.<\/p>\n<p>Crypto-assets are among the most obvious candidates. Many taxpayers may be faced with longstanding reporting omissions, difficulties in reconstructing historical transactions or a lack of awareness of the applicable reporting obligations.<\/p>\n<p>Real estate assets held abroad could also fall within the remit of the new unit. This appears all the more likely as international information exchange arrangements are gradually being developed in this area.<\/p>\n<p>Lastly, the scheme may also cover certain foreign wealth-holding structures \u2013 such as companies, trusts or foundations \u2013 that have not been fully disclosed to the French tax authorities.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-muvdpnan-59743cca8e2d047b2233762c06427472\">\n#top .av-special-heading.av-muvdpnan-59743cca8e2d047b2233762c06427472{\npadding-bottom:10px;\nfont-size:15px;\n}\nbody .av-special-heading.av-muvdpnan-59743cca8e2d047b2233762c06427472 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-muvdpnan-59743cca8e2d047b2233762c06427472 .av-special-heading-tag{\nfont-size:15px;\n}\n.av-special-heading.av-muvdpnan-59743cca8e2d047b2233762c06427472 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-muvdpnan-59743cca8e2d047b2233762c06427472 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-muvdpnan-59743cca8e2d047b2233762c06427472 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-muvdpnan-59743cca8e2d047b2233762c06427472 av-special-heading-h3 blockquote modern-quote  avia-builder-el-15  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >B. Under-Declared Assets<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3rkjgag-63ad291a9932d1adc8f55702c69b444f\">\n#top .hr.hr-invisible.av-3rkjgag-63ad291a9932d1adc8f55702c69b444f{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-3rkjgag-63ad291a9932d1adc8f55702c69b444f hr-invisible  avia-builder-el-16  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-muvdpvo5-1772b31f82a0338b1591851e2667b62c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>The scope of the future unit is not, however, limited to omitted assets.<\/p>\n<p>It will also be necessary to determine whether the procedure will be open to situations in which an asset has been duly declared, but at an insufficient value.<\/p>\n<p>This issue is particularly relevant in the context of the French Real Estate Wealth Tax (<em>Imp\u00f4t sur la Fortune Immobili\u00e8re<\/em> \u2013 IFI), where substantial differences in the assessment of fair market value may arise.<\/p>\n<p>Similar difficulties may also arise in the valuation of shares in unlisted companies or other assets whose valuation relies on complex methods.<\/p>\n<p>Extending the unit to such situations would provide taxpayers with a secure framework for the voluntary correction of tax returns, even where the assets concerned have not been entirely concealed.<\/p>\n<p>The distinction between non-disclosure and under-declaration therefore appears to be one of the main issues that will need to be clarified when the details of the new scheme are released.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-muvdr9k7-2bffae3341003ed095ec99aea4ffe99b\">\n#top .av-special-heading.av-muvdr9k7-2bffae3341003ed095ec99aea4ffe99b{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-muvdr9k7-2bffae3341003ed095ec99aea4ffe99b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-muvdr9k7-2bffae3341003ed095ec99aea4ffe99b .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-muvdr9k7-2bffae3341003ed095ec99aea4ffe99b .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-muvdr9k7-2bffae3341003ed095ec99aea4ffe99b .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-muvdr9k7-2bffae3341003ed095ec99aea4ffe99b .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-muvdr9k7-2bffae3341003ed095ec99aea4ffe99b av-special-heading-h2 blockquote modern-quote  avia-builder-el-18  el_after_av_textblock  el_before_av_heading  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >IV. Conditions for the Success of the Future Scheme<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-muvdrl76-fedaa68eb0721d33ffd3e5489993a562\">\n#top .av-special-heading.av-muvdrl76-fedaa68eb0721d33ffd3e5489993a562{\npadding-bottom:10px;\nfont-size:15px;\n}\nbody .av-special-heading.av-muvdrl76-fedaa68eb0721d33ffd3e5489993a562 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-muvdrl76-fedaa68eb0721d33ffd3e5489993a562 .av-special-heading-tag{\nfont-size:15px;\n}\n.av-special-heading.av-muvdrl76-fedaa68eb0721d33ffd3e5489993a562 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-muvdrl76-fedaa68eb0721d33ffd3e5489993a562 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-muvdrl76-fedaa68eb0721d33ffd3e5489993a562 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-muvdrl76-fedaa68eb0721d33ffd3e5489993a562 av-special-heading-h3 blockquote modern-quote  avia-builder-el-19  el_after_av_heading  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >A. Financial Incentives<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-a5zviw-55d69e888a5ea0910c07e1903c20a36a\">\n#top .hr.hr-invisible.av-a5zviw-55d69e888a5ea0910c07e1903c20a36a{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-a5zviw-55d69e888a5ea0910c07e1903c20a36a hr-invisible  avia-builder-el-20  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-muvdru6v-d4170f922f4b19354375cd9d1c5b54f5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>To date, no details have been provided regarding the practical arrangements for the operation of the future unit.<\/p>\n<p>Experience from previous schemes nevertheless shows that the attractiveness of a regularisation procedure depends to a large extent on the benefits granted to taxpayers who agree to bring themselves voluntarily into compliance.<\/p>\n<p>These benefits have traditionally taken the form of reduced penalties and fines. They are an essential part of the balance of the procedure, as they encourage taxpayers to voluntarily disclose situations of which the tax authorities may not yet be aware.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-muvdtoa7-d103ae0761dc155c4f4fd9dce6e8c635\">\n#top .av-special-heading.av-muvdtoa7-d103ae0761dc155c4f4fd9dce6e8c635{\npadding-bottom:10px;\nfont-size:15px;\n}\nbody .av-special-heading.av-muvdtoa7-d103ae0761dc155c4f4fd9dce6e8c635 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-muvdtoa7-d103ae0761dc155c4f4fd9dce6e8c635 .av-special-heading-tag{\nfont-size:15px;\n}\n.av-special-heading.av-muvdtoa7-d103ae0761dc155c4f4fd9dce6e8c635 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-muvdtoa7-d103ae0761dc155c4f4fd9dce6e8c635 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-muvdtoa7-d103ae0761dc155c4f4fd9dce6e8c635 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-muvdtoa7-d103ae0761dc155c4f4fd9dce6e8c635 av-special-heading-h3 blockquote modern-quote  avia-builder-el-22  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >B. Evidentiary Requirements<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2pa6tp4-4ba26d77cda64ddecace40c80023528d\">\n#top .hr.hr-invisible.av-2pa6tp4-4ba26d77cda64ddecace40c80023528d{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2pa6tp4-4ba26d77cda64ddecace40c80023528d hr-invisible  avia-builder-el-23  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-muvdtvrm-814ae3c612ee9c5e561aba39022eb231 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Beyond the financial considerations, one of the main issues will be the evidentiary requirements applicable to regularisation cases.<\/p>\n<p>The origin of assets has traditionally been one of the most difficult aspects of compliance procedures. This difficulty is particularly acute where assets have been held for several decades or where supporting documents are no longer available. Precious metals are a particularly sensitive example.<\/p>\n<p>The success of the future scheme will therefore depend to a large extent on the pragmatic approach taken by the tax authorities when assessing the supporting evidence provided and reconstructing the taxpayer\u2019s asset history.<\/p>\n<p>An excessively rigid approach could discourage many voluntary disclosures and reduce the effectiveness of the scheme.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-muvdva5l-8a9fd75120c801de4156c260d60df9b7\">\n#top .av-special-heading.av-muvdva5l-8a9fd75120c801de4156c260d60df9b7{\npadding-bottom:10px;\nfont-size:15px;\n}\nbody .av-special-heading.av-muvdva5l-8a9fd75120c801de4156c260d60df9b7 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-muvdva5l-8a9fd75120c801de4156c260d60df9b7 .av-special-heading-tag{\nfont-size:15px;\n}\n.av-special-heading.av-muvdva5l-8a9fd75120c801de4156c260d60df9b7 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-muvdva5l-8a9fd75120c801de4156c260d60df9b7 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-muvdva5l-8a9fd75120c801de4156c260d60df9b7 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-muvdva5l-8a9fd75120c801de4156c260d60df9b7 av-special-heading-h3 blockquote modern-quote  avia-builder-el-25  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >C. Protection from Criminal Prosecution<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-29by8qg-9d1dc57fd1c6b8809dd7ba498a295bd1\">\n#top .hr.hr-invisible.av-29by8qg-9d1dc57fd1c6b8809dd7ba498a295bd1{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-29by8qg-9d1dc57fd1c6b8809dd7ba498a295bd1 hr-invisible  avia-builder-el-26  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-muvdvw0w-7f7da6457e73e80774666b1fb10bc01e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Probably the most important issue remains the protection from criminal prosecution associated with regularisation.<\/p>\n<p>Experience from previous schemes shows that taxpayers are rarely willing to voluntarily disclose their situation without sufficient guarantees as to the potential criminal consequences of doing so.<\/p>\n<p>It therefore appears essential for the public authorities to clarify whether the voluntary submission of a case to the future unit will prevent subsequent criminal proceedings from being brought.<\/p>\n<p>This clarification should cover not only tax fraud, but also any related offences that could potentially be invoked, in particular the laundering of the proceeds of tax fraud.<\/p>\n<p>Without clear guidance on this point, the practical scope of the future scheme could be significantly reduced.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-muvdxlxu-0c3c89e363d0c64c994c2cae726dc621\">\n#top .av-special-heading.av-muvdxlxu-0c3c89e363d0c64c994c2cae726dc621{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-muvdxlxu-0c3c89e363d0c64c994c2cae726dc621 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-muvdxlxu-0c3c89e363d0c64c994c2cae726dc621 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-muvdxlxu-0c3c89e363d0c64c994c2cae726dc621 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-muvdxlxu-0c3c89e363d0c64c994c2cae726dc621 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-muvdxlxu-0c3c89e363d0c64c994c2cae726dc621 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-muvdxlxu-0c3c89e363d0c64c994c2cae726dc621 av-special-heading-h2 blockquote modern-quote  avia-builder-el-28  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Conclusion<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1mxebiw-d0662da4231a6e4cfe242cec36390a84\">\n#top .hr.hr-invisible.av-1mxebiw-d0662da4231a6e4cfe242cec36390a84{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-1mxebiw-d0662da4231a6e4cfe242cec36390a84 hr-invisible  avia-builder-el-29  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-muvdy9k1-4497d3a704414db8fe8014282445ddeb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>The announced reopening of a national tax regularisation unit represents a major development in France\u2019s policy of bringing taxpayers\u2019 assets into compliance.<\/p>\n<p>The success of the scheme will, however, depend less on its existence than on the practical arrangements governing its operation. Its scope will need to be clearly defined. Above all, taxpayers will need to be offered genuine incentives and sufficient legal certainty if they are to be encouraged to come forward voluntarily.<\/p>\n<p>Unlike previous schemes, which were primarily designed to address the consequences of the end of banking secrecy, the future unit will need to address a broader, more technical and often more complex range of asset-related issues. Only under those conditions will it become an effective compliance tool and make a lasting contribution to strengthening voluntary tax compliance.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-zbi1h4-c2bc56d27f83e3f8ddf58dcda3295331\">\n#top .hr.hr-invisible.av-zbi1h4-c2bc56d27f83e3f8ddf58dcda3295331{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-zbi1h4-c2bc56d27f83e3f8ddf58dcda3295331 hr-invisible  avia-builder-el-31  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-4fhoto8-c9abdce38f708af8ba4959414bae4c76 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/jean-luc-bochatay\/\">Jean-Luc Bochatay<\/a><br \/>\nPartner, Geneva<br \/>\n<a href=\"https:\/\/www.fbt-avocats.ch\/en\/competence\/family-estate\/\">Family Estate Law<\/a> (Head of practice)<br \/>\n&amp;<br \/>\n<a href=\"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/\">Alain Moreau<\/a><br \/>\nPartner, Paris<br \/>\n<a href=\"https:\/\/www.fbt-avocats.ch\/en\/competence\/tax-and-corporate-lawyers\/\">Tax Law<\/a> (Head of practice)<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-pjc55k-6bb8183fd3345f10efc29a9ebec20ef9\">\n#top .hr.hr-invisible.av-pjc55k-6bb8183fd3345f10efc29a9ebec20ef9{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-pjc55k-6bb8183fd3345f10efc29a9ebec20ef9 hr-invisible  avia-builder-el-33  el_after_av_textblock  el_before_av_heading '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3u7dsyg-7aeaae9b9b3d509de669e2e708a3a0ce\">\n#top 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avia-builder-el-34  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Share on LinkedIn<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3njbtug-cbb880421c5ba4801410eede7f699d0e\">\n#top .hr.hr-invisible.av-3njbtug-cbb880421c5ba4801410eede7f699d0e{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-3njbtug-cbb880421c5ba4801410eede7f699d0e hr-invisible  avia-builder-el-35  el_after_av_heading  el_before_av_one_fifth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2yd3xyw-efc7ea26062f75b9ea45945abd1f3d2a\">\n.flex_column.av-2yd3xyw-efc7ea26062f75b9ea45945abd1f3d2a{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  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