It would be obliged to inform the cell Tracfin

Leave, to return As in Lelouch film, thousands of French spend sleepless nights to ask the question. They are at least 3,000, as well as the number of holders of accounts in Switzerland Bercy would be the existence. But, as noted with irony Me Michel I Giray, notary in Paris, "may be 10,000 to come and verify that they are not among the 3,000!"

These people were followers of the formula "to live happily, live hidden". For them, the situation changed suddenly. However, it should not be that they say surprised by the attitude of Bercy. The observed severity is similar to a turnaround. It is the result of a policy advocated by the OECD since... 1998 (see below)! The crisis may have precipitated the movement in recent weeks, but the process was already well engaged.

All the followers of tax evasion are not housed in the same sign. Wealth managers distinguished among wealthy families, the "old money" and the "new money". Similarly, among holders of accounts abroad, several generations live. "The France had two large waves of tax exodus, note Me Céline Huet, tax counsel to the firm of August & Debouzy." The first dates back to late 19th century, the second World War II. "In these troubled times, it was to sanctuarize families a portion of their assets." Often, ingots sleep in chests since that time, sometimes even without to descendants of people who had relocated knowledge (see box). Then the strategies to counter the ISF favored a more recent movement.

Each individual affected by one or other of these ambiguous situations must conduct an introspection. Go to the "sobering" cell opened at Saint-Sulpice by the Ministry of the economy, make round back, seeking a more safe tax haven, opt for pure and simple installation in the fresh air of the Alps In the meantime, all have common to share a stress. But that is not the only inconvenience that they may encounter. Review of detail with our partners in the "circle of tax".

1. The bad reputation

First, these individuals incur the danger of wither their social image. Professor at the school of law from the Sorbonne (Paris-I), Daniel Gutmann had led to a business executive who felt a tax resident in Switzerland. The French administration had undertaken to demonstrate the contrary. "But, said the University, before the final judicial decision was rendered, the person concerned had already lost a large part of its customers and its turnover. The rumour had already catalogued it dishonest and liar. About the list held by Eric Woerth, indiscretions say that names known "Social directory", entertainment, business and policy is included. All these people know that the will be linked to their surname is capital. Can they put in the balance a part of what the Anglo-Saxons call their "goodwill"

2 Fine, imprisonment, deprivation of civil and family rights

For those who are tempted by the position of the round back, reading the article 1741 of the General Tax Code should be straighten the spine out of bed. When a fraudster is caught in the Act, he may incur 37.500 euros fine, a term of imprisonment of five years and a deprivation of civic, civil and family rights. Repeat offender, the fine can go up to 100,000 euros and prison sentence mount up to 10 years. This will be added the double punishment of coverage if the person is a known.

3. A cash accessible only

When large sums reside on an account in Switzerland, the Liechtenstein or the Luxembourg, do not imagine that they can easily return to France by a simple transfer. A large unusual movement would alert the French Bank. It would be obliged to inform the cell Tracfin. So that the tax authorities know in time. We must therefore regularly load his tickets bundles travel bag. Already, it is risky, but then, everything is not purchased with cash. In France, above 3,000 euros, the fantail cheque in advance or credit card are required.

4 Families on the explosion

The secret of the detention of an undeclared account must be maintained to prevent eavesdropping, or even the informations. Sometimes, the existence of the Swiss Barbary Macaque is knowingly concealed for money benefits only to a person (the mistress, the wife, a child). But beware, says Me I Giray, the French Succession Act applies when the deceased was domiciled in France." Any delocalized heritage must be taken into account in the hereditary reserve. If a person has benefited unduly, the other members of the family can sue for estate fencing. This action makes the offender lose its rights on the amounts that it has acquired improperly. If it is unable to return, for example because it was all spent, it will be seized on its revenues to full refund. When such incidents occur, needless to family cohesion is spray for years.