{"id":8556,"date":"2015-07-02T00:00:00","date_gmt":"2015-07-02T04:00:00","guid":{"rendered":"https:\/\/wp.edilex.com\/barchichat_us_tax_declarations-fiscales-americaines-fatca-et-fbar\/"},"modified":"2024-03-26T10:57:58","modified_gmt":"2024-03-26T14:57:58","slug":"barchichat_us_tax_declarations-fiscales-americaines-fatca-et-fbar","status":"publish","type":"post","link":"https:\/\/edilex.com\/fr\/blog\/2015\/07\/02\/barchichat_us_tax_declarations-fiscales-americaines-fatca-et-fbar\/","title":{"rendered":"D\u00e9clarations fiscales am\u00e9ricaines: FATCA et FBAR"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>D\u00e9clarations conformes \u00e0 la FATCA \u2013 Ne ratez pas l\u2019\u00e9ch\u00e9ance du 30 juin pour 2014 <\/strong><\/p>\n<p style=\"text-align: justify;\">La date de production du formulaire 8966 de l\u2019Internal Revenue Service (\u00ab IRS \u00bb), FATCA Report, est report\u00e9e au 30 juin 2015 pour les paiements susceptibles de faire l\u2019objet d\u2019une retenue qui ont \u00e9t\u00e9 vers\u00e9s entre le 1er janvier 2014 et le 31 d\u00e9cembre 2014. Les soci\u00e9t\u00e9s am\u00e9ricaines (y compris les filiales am\u00e9ricaines d\u2019entit\u00e9s \u00e9trang\u00e8res non financi\u00e8res, ou \u00ab EENF \u00bb) qui versent des paiements susceptibles de faire l\u2019objet d\u2019une retenue \u00e0 des b\u00e9n\u00e9ficiaires non am\u00e9ricains qui sont des EENF passives ayant des propri\u00e9taires am\u00e9ricains substantiels doivent produire ce formulaire. Pour les paiements effectu\u00e9s au cours de l\u2019ann\u00e9e civile 2015 et par la suite, la date limite de production est le 31 mars de l\u2019ann\u00e9e suivante (p. ex., la d\u00e9claration des paiements vers\u00e9s au cours de l\u2019ann\u00e9e civile 2015 doit \u00eatre produite au plus tard le 31 mars 2016).<\/p>\n<p style=\"text-align: justify;\"><strong>FBAR \u2013 Ne ratez pas l\u2019\u00e9ch\u00e9ance du 30 juin<\/strong><\/p>\n<p style=\"text-align: justify;\">La date limite de production du Report of Foreign Bank and Financial Accounts (\u00ab FBAR \u00bb) est le 30 juin 2015 pour l\u2019ann\u00e9e civile 2014, et le d\u00e9faut de produire ce rapport entra\u00eene des p\u00e9nalit\u00e9s consid\u00e9rables. En r\u00e8gle g\u00e9n\u00e9rale, toute \u00ab personne r\u00e9sidant aux \u00c9tats-Unis \u00bb (U.S. person) qui a des int\u00e9r\u00eats financiers dans un compte \u00e0 l\u2019\u00e9tranger ou qui poss\u00e8de une autorisation de signature ou toute autre autorisation sur un tel compte (y compris les r\u00e9gimes enregistr\u00e9s d\u2019\u00e9pargne-retraite, les r\u00e9gimes enregistr\u00e9s d\u2019\u00e9pargne-\u00e9tudes et les comptes d\u2019\u00e9pargne libres d\u2019imp\u00f4t canadiens) doit produire le FBAR si la valeur totale de ces comptes financiers exc\u00e8de 10 000 $ US \u00e0 un moment quelconque de l\u2019ann\u00e9e civile.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9clarations conformes \u00e0 la FATCA \u2013 Ne ratez pas l\u2019\u00e9ch\u00e9ance du 30 juin pour 2014 La date de production du formulaire 8966 [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-8556","post","type-post","status-publish","format-standard","hentry","category-actualites-juridiques"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.1 (Yoast SEO v27.5) - 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