By Raphaël MORENON
8 May 2025
Banking secrecy, long regarded as an essential protection of privacy and business, is seeing its boundaries redefined in the face of the growing prerogatives of the tax authorities. While the principle remains that information held by your bank is confidential, the law provides for numerous exceptions allowing the tax authorities access to this data. Understanding the scope of these exceptions and the limits of the tax authorities' powers is essential for any taxpayer wishing to know their rights and obligations. What is the general rule? What documents can your bank disclose to the tax authorities? What procedures does the administration use, and how can you defend yourself? This article explains the complex mechanisms governing the relationship between banking secrecy and the tax authorities in France. The principle: is banking secrecy enforceable against the tax authorities? The question of whether banking secrecy can be invoked against the tax authorities is a central one. While confidentiality is the...
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