Finance and regulatory duties · France / Switzerland
CRS and FATCA: prepare institutional reporting records
France and Switzerland have distinct institutional tax-reporting arrangements for CRS and FATCA. Establish the reporting entity, regime and applicable data before preparing files. Reporting year, filing campaign and technical schema version are different records. This dossier concerns the institution, separately from a taxpayer’s foreign-account declaration, and uses anonymised references rather than determining a customer’s tax status.
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France: why distinguish CRS and FATCA ?
Your question concerns “CRS and FATCA: prepare institutional reporting records”. Which document should we examine, and does your matter concern France or Switzerland?
3 free questions at signup. Avoid names and sensitive information.
France: which reporting entity should be identified ?
Document activity and relevant classification rather than assuming every banking label establishes a duty.
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France: why distinguish CRS and FATCA ?
Scope, data and filing routes need separate examination.
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Which official provision helps explain this situation?
Document activity and relevant classification rather than assuming every banking label establishes a duty.
France: how do reporting year and filing campaign differ ?
Connect the data period and technical calendar without treating them as one date.
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France: what supports a corrective filing record ?
Link initial file, rejection or change and actual correction.
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Switzerland: which AEOI reporting framework belongs in the file ?
Identify the applicable Swiss institutional regime and relevant instructions.
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How can you connect the facts and records in your file?
Complete the file references. The initial values illustrate a fictional case; they are not observed product results.
Fictional example · Institutional regime and correction register
- Institution
- Entity A
- Regime
- CRS to examine
- Campaign
- Documented period
- Version
- Identified schema
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Switzerland: does CRS automatically establish every FATCA obligation ?
No. Examine the separate framework and current route.
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Which elements belong together before the next step?
| Preparation question | Point to verify |
|---|---|
| France: which reporting entity should be identified ? | Document activity and relevant classification rather than assuming every banking label establishes a duty. |
| France: why distinguish CRS and FATCA ? | Scope, data and filing routes need separate examination. |
| France: how do reporting year and filing campaign differ ? | Connect the data period and technical calendar without treating them as one date. |
| France: what supports a corrective filing record ? | Link initial file, rejection or change and actual correction. |
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Switzerland: which self-certification references should be retained ?
Use anonymised reference and review status without real customer data here.
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Switzerland: does this organiser submit tax reports ?
No. It records data versions and responses without filing or determining customer tax status.
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What other questions arise in this file?
France: why distinguish CRS and FATCA ?
Scope, data and filing routes need separate examination.
transferts dinformations en application des dispositifs crsdac2transferts dinformations en application de la loi fatcaechange automatique de renseignements earbases legales et publications ear
France: what supports a corrective filing record ?
Link initial file, rejection or change and actual correction.
transferts dinformations en application des dispositifs crsdac2transferts dinformations en application de la loi fatcaechange automatique de renseignements earbases legales et publications ear
Switzerland: does CRS automatically establish every FATCA obligation ?
No. Examine the separate framework and current route.
transferts dinformations en application des dispositifs crsdac2transferts dinformations en application de la loi fatcaechange automatique de renseignements earbases legales et publications ear
Switzerland: does this organiser submit tax reports ?
No. It records data versions and responses without filing or determining customer tax status.
transferts dinformations en application des dispositifs crsdac2transferts dinformations en application de la loi fatcaechange automatique de renseignements earbases legales et publications ear
Which official references should you consult?
- transferts dinformations en application des dispositifs crsdac2impots.gouv.fr
- transferts dinformations en application de la loi fatcaimpots.gouv.fr
- echange automatique de renseignements earestv.admin.ch
- bases legales et publications earestv.admin.ch
Texts cited last checked: 2 November 2026