# How to declare capital gains from foreign bank accounts in France



## frank1986

Hi all, 

Hope you're all doing fine.

Question regarding this year's tax declaration season.

As a foreigner
Residing in France (for many years)
Having a foreign (Germany) bank account for stock trading (mainly index funds)
And having extremely low capital gains because of small volumes (we talk about 100€ capital gain)
How would I declare this 100€ on the French income declaration? 
Does anybody have references on this and can point out which field this particularly would be? 
My guess is *8TI*

Thank you for your input and best regards


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## Bevdeforges

frank1986 said:


> Does anybody have references on this and can point out which field this particularly would be?
> My guess is *8TI*


One thing to understand is that you very often need to report the same amount in multiple locations on the French tax forms. A capital gain, such as you describe needs to be reported somewhere on the basic 2042 form to start with. Then, you report it again on the 2047 form (foreign sourced income) based on the type of income it is, and the tax treatment here in France. And, of course, your total foreign sourced income goes on that field 8TI (or at least one of those fields in the "8" section.

Exactly where you report it on each form depends on the country it comes from and the tax treaty between France and that country. I've often found the individual form instructions (the "Notice" for the form) to be somewhat easier to understand than anything on the Fisc website. Though the Fisc has greatly expanded the English help files on their site and you may be pleasantly surprised. Digging through the various sections in English and the search terms can be rather frustrating, however.


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## frank1986

Bevdeforges said:


> Exactly where you report it on each form depends on the country it comes from and the tax treaty between France and that country. I've often found the individual form instructions (the "Notice" for the form) to be somewhat easier to understand than anything on the Fisc website. Though the Fisc has greatly expanded the English help files on their site and you may be pleasantly surprised. Digging through the various sections in English and the search terms can be rather frustrating, however.


Wow, first of all thank you very much for the fast reply. Digging through it is indeed rather frustrating and I can’t get to a conclusion.
If we’d keep my example above and capital gains were made on a German account, where would you declare it? (Not saying “that’s how it definitely must be”, but in which fields?)


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