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Lutte contre la fraude : ouvrir les coffres-forts ?

Lutte contre la fraude : ouvrir les coffres-forts ?

Lutte contre la fraude : ouvrir les coffres-forts ? 150 150 Gescompo

Depuis le 1er septembre 2020, les banques doivent transmettre à l’administration fiscale les noms des personnes possédant un coffre-fort dans leur établissement. Doivent-elles également déclarer le contenu de ces coffres ? Réponse…


Lutte contre la fraude : les coffres-forts peuvent rester fermés !

Dans le cadre de la réglementation applicable en matière de lutte contre le blanchiment et le financement du terrorisme, les banques sont tenues, depuis le 1er septembre 2020, de communiquer à l’administration fiscale :

  • les renseignements relatifs aux déclarations d’ouverture, de clôture ou de modification des comptes de toute nature et de location des coffres-forts ;
  • la désignation et l’adresse de l’établissement qui gère ce coffre-fort ;
  • le numéro de ce coffre-fort ;
  • les données d’identification du titulaire.

Pour autant, aucune disposition légale ne les oblige à recenser et déclarer le contenu même de ces coffres-forts.

Source : Réponse ministérielle Procaccia, Sénat, du 5 novembre 2020, n°16355

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