{"id":1392,"date":"2022-08-11T15:23:03","date_gmt":"2022-08-11T15:23:03","guid":{"rendered":"http:\/\/taxrep.us\/?page_id=1392"},"modified":"2025-11-16T16:58:28","modified_gmt":"2025-11-16T16:58:28","slug":"bericht-uber-auslandische-bank-und-finanzkonten-fbar","status":"publish","type":"page","link":"https:\/\/taxrep.us\/de\/report-of-foreign-bank-and-financial-accounts-fbar\/","title":{"rendered":"Bericht \u00fcber ausl\u00e4ndische Bank- und Finanzkonten (FBAR)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1392\" class=\"elementor elementor-1392\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e3031c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e3031c4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ac9b84a\" data-id=\"ac9b84a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19d7f74 elementor-widget elementor-widget-image\" data-id=\"19d7f74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"580\" height=\"580\" src=\"https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR.png\" class=\"attachment-large size-large wp-image-1972\" alt=\"\" srcset=\"https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR.png 1024w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-300x300.png 300w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-150x150.png 150w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-768x768.png 768w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-262x262.png 262w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-524x524.png 524w, https:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR-81x81.png 81w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-7c2f02a\" data-id=\"7c2f02a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9404b56 elementor-widget elementor-widget-html\" data-id=\"9404b56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ====== CONTEXT NOTE ====== -->\r\n<div class=\"service-note\" style=\"max-width:900px;margin-inline:auto;background:#f8fafc;border:1px solid #e5e7eb;border-radius:.5rem;padding:1rem;margin-bottom:1rem;\">\r\n  <p><strong>Background reading:<\/strong> For technical details about who must file, thresholds, definitions, and deadlines, see our guide: <a href=\"https:\/\/taxrep.us\/tax_guide\/foreign-bank-account-report-fbar\/\">Foreign Bank Account Report (FBAR) \u2013 Tax Guide<\/a>.<\/p>\r\n<\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-80d0438 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"80d0438\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-75e8169\" data-id=\"75e8169\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a079aa elementor-widget elementor-widget-html\" data-id=\"6a079aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n<!-- ====== PAGE COPY (CORRECTED & COMPLEMENTED) ====== -->\r\n<section class=\"wp-block-group fbar-service\" style=\"max-width:900px;margin-inline:auto;\">\r\n  <h2>Report of Foreign Bank and Financial Accounts (FBAR)<\/h2>\r\n\r\n  <h3>What is an FBAR? Do I need to file an FBAR?<\/h3>\r\n  <p>\r\n    The FBAR is the <em>FinCEN Form 114<\/em> used to report a U.S. person\u2019s financial interest in, or signature authority over, foreign financial accounts when the <strong>aggregate maximum value<\/strong> of all such accounts exceeds <strong>$10,000 at any time<\/strong> during the calendar year. The FBAR is filed electronically with the U.S. Treasury\u2019s BSA E-Filing system and is <em>not<\/em> filed with your income tax return.\r\n  <\/p>\r\n\r\n  <h3>Quick compliance essentials<\/h3>\r\n  <ul>\r\n    <li><strong>Who must file?<\/strong> U.S. citizens, U.S. residents, and U.S. entities (including disregarded entities) with a financial interest in or signature authority over foreign financial accounts, if the aggregate threshold is met.<\/li>\r\n    <li><strong>What is a \u201cforeign financial account\u201d?<\/strong> Bank, securities, brokerage, time deposit, certain insurance\/annuity policies with cash value, and interests in mutual funds or similar pooled funds held <em>outside<\/em> the U.S.<\/li>\r\n    <li><strong>Due date & extension.<\/strong> The FBAR is due <strong>April&nbsp;15<\/strong> for the prior calendar year, with an <strong>automatic extension to October&nbsp;15<\/strong> (no request required).<\/li>\r\n    <li><strong>Currency conversion & amounts.<\/strong> Report in U.S. dollars, rounded up to the next whole dollar. Convert non-USD balances using the U.S. Treasury\u2019s <em>December&nbsp;31 Treasury Reporting Rates of Exchange<\/em>.<\/li>\r\n    <li><strong>Recordkeeping.<\/strong> Keep supporting account records for <strong>5 years<\/strong> (account holder, number, bank name\/address, type, and maximum value).<\/li>\r\n    <li><strong>Penalties (high level).<\/strong> Civil penalties can be significant. Non-willful penalties are assessed <em>per report<\/em> (not per account) under current Supreme Court precedent; willful penalties can be higher. When in doubt, talk to us.<\/li>\r\n  <\/ul>\r\n\r\n  <h3 id=\"process\">The reporting process<\/h3>\r\n  <h4>(1) Engagement & secure data transfer<\/h4>\r\n  <p>\r\n    To engage us to prepare and e-file your FBAR, please create a client account if you don\u2019t already have one. You can open an account\r\n    here. Within your client account you may send us a message or use our <a href=\"\/contact\/\">contact form<\/a> to kick off the engagement.\r\n    We will then place a tailored information request in your client account listing the documents and details needed (e.g., account list, owners\/signatories, bank addresses, and maximum values). Original documents are rarely required; if needed, we\u2019ll advise you. Otherwise, please upload everything securely through your client account.\r\n  <\/p>\r\n\r\n  <h4>(2) How we file<\/h4>\r\n  <p>\r\n    We prepare your FinCEN Form 114 and file it electronically via the Treasury\u2019s BSA E-Filing system. The FBAR is not attached to your federal income tax return. After filing, we provide the BSA E-Filing confirmation for your records.\r\n  <\/p>\r\n\r\n  <h4>(3) Authorization<\/h4>\r\n  <p>\r\n    If you want us to sign and submit your FBAR electronically, you authorize us with <strong>FinCEN Form 114a<\/strong> (Record of Authorization to Electronically File FBARs). <em>Do not send Form 114a to FinCEN;<\/em> it is retained with your records and produced upon request. If an IRS examination touches FBAR matters, you can authorize representation with <strong>IRS Form 2848<\/strong> (Power of Attorney) \u2014 completing Line 3 for \u201cFBAR Examination,\u201d \u201cFinCEN Form 114,\u201d and the applicable years.\r\n  <\/p>\r\n\r\n  <h4>(4) Pricing<\/h4>\r\n  <p>\r\n    Please see our <a href=\"https:\/\/taxrep.us\/pricing\/\">current pricing<\/a>. We\u2019ll confirm scope and fees before we begin.\r\n  <\/p>\r\n<\/section>\r\n\r\n<!-- ====== FAQ: ACCORDION BLOCK ====== -->\r\n<section id=\"faq\" class=\"wp-block-group\">\r\n  <h2 class=\"wp-block-heading\">FBAR Filing Service \u2014 Frequently Asked Questions<\/h2>\r\n\r\n  <!-- Hint \/ helper text -->\r\n  <p class=\"faq-hint\" aria-live=\"polite\">\r\n    Tip: Click a question to expand the answer. Use the buttons to expand or collapse all.\r\n  <\/p>\r\n\r\n  <!-- Controls -->\r\n  <div class=\"faq-controls\" role=\"group\" aria-label=\"FAQ controls\">\r\n    <button type=\"button\" class=\"faq-toggle-all\" data-action=\"expand\">Expand all<\/button>\r\n    <button type=\"button\" class=\"faq-toggle-all\" data-action=\"collapse\">Collapse all<\/button>\r\n  <\/div>\r\n\r\n  <!-- Mini-TOC -->\r\n  <nav class=\"faq-toc\" aria-label=\"FAQ quick links\">\r\n    <ul>\r\n      <li><a href=\"#faq1\">What information do you need from me?<\/a><\/li>\r\n      <li><a href=\"#faq2\">How do I determine each account\u2019s maximum value?<\/a><\/li>\r\n      <li><a href=\"#faq3\">Which exchange rate should I use?<\/a><\/li>\r\n      <li><a href=\"#faq4\">I only have signature authority \u2014 do I still file?<\/a><\/li>\r\n      <li><a href=\"#faq5\">Do I file if my total never exceeded $10,000?<\/a><\/li>\r\n      <li><a href=\"#faq6\">How do spouses file (114a)?<\/a><\/li>\r\n      <li><a href=\"#faq7\">Can you file late FBARs and include explanations?<\/a><\/li>\r\n      <li><a href=\"#faq8\">What records must I keep and for how long?<\/a><\/li>\r\n      <li><a href=\"#faq9\">Is FBAR the same as IRS Form 8938 (FATCA)?<\/a><\/li>\r\n      <li><a href=\"#faq10\">How do you submit on my behalf and what do I receive?<\/a><\/li>\r\n    <\/ul>\r\n  <\/nav>\r\n\r\n  <!-- 1 -->\r\n  <div class=\"faq-item\" id=\"faq1\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq1-panel\" id=\"faq1-button\">\r\n        1) What information do you need from me?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq1-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq1-button\" hidden>\r\n      <p>Please provide: your legal name and TIN, address, date of birth (for individuals); a list of all foreign accounts; bank\/financial institution names and addresses; account numbers\/IBAN\/SWIFT; account type; owner(s) and any joint owners; whether you have signature authority; and the <em>maximum value<\/em> for each account during the year (in original currency if not USD). If available, upload year-end statements or balance summaries to support the figures.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 2 -->\r\n  <div class=\"faq-item\" id=\"faq2\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq2-panel\" id=\"faq2-button\">\r\n        2) How do I determine each account\u2019s maximum value?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq2-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq2-button\" hidden>\r\n      <p>Use the <em>highest balance<\/em> at any point during the year (not just year-end). For non-USD accounts, we convert to USD using the Treasury\u2019s year-end exchange rate and then round <em>up<\/em> to the next whole dollar. If multiple currencies are involved, we apply the correct rate to each account and compute the aggregate.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 3 -->\r\n  <div class=\"faq-item\" id=\"faq3\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq3-panel\" id=\"faq3-button\">\r\n        3) Which exchange rate should I use?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq3-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq3-button\" hidden>\r\n      <p>For FBAR, we use the U.S. Treasury\u2019s <strong>December&nbsp;31 Treasury Reporting Rates of Exchange<\/strong> for the year reported. If the Treasury does not publish a rate for a currency, we\u2019ll discuss an acceptable alternative.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 4 -->\r\n  <div class=\"faq-item\" id=\"faq4\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq4-panel\" id=\"faq4-button\">\r\n        4) I only have signature authority \u2014 do I still file?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq4-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq4-button\" hidden>\r\n      <p>Often yes. Individuals with signature authority (but no financial interest) over foreign accounts may have a filing requirement unless a specific exception applies (e.g., certain employer or public company contexts). We\u2019ll screen your facts against the exceptions.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 5 -->\r\n  <div class=\"faq-item\" id=\"faq5\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq5-panel\" id=\"faq5-button\">\r\n        5) Do I file if my total never exceeded $10,000?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq5-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq5-button\" hidden>\r\n      <p>No. The filing threshold is based on the <em>aggregate<\/em> maximum value of all foreign accounts at <em>any time<\/em> during the year. If it never exceeded $10,000, no FBAR is required. (You may still have other reporting, such as Form 8938.)<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 6 -->\r\n  <div class=\"faq-item\" id=\"faq6\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq6-panel\" id=\"faq6-button\">\r\n        6) How do spouses file (and what is Form 114a)?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq6-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq6-button\" hidden>\r\n      <p>If all reportable accounts are jointly owned, spouses may file <em>one<\/em> FBAR using Form 114a to authorize a single electronic signature. Otherwise, each spouse files separately, each reporting the full value of the jointly owned accounts. Form 114a is a <em>record<\/em> \u2014 it is not submitted to FinCEN but must be retained.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 7 -->\r\n  <div class=\"faq-item\" id=\"faq7\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq7-panel\" id=\"faq7-button\">\r\n        7) Can you file late FBARs and include explanations?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq7-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq7-button\" hidden>\r\n      <p>Yes. If you miss April 15, there\u2019s an automatic extension to October 15. After that, we can still file a delinquent FBAR and include the appropriate explanation where warranted. We\u2019ll discuss whether reasonable cause applies and how to document it.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 8 -->\r\n  <div class=\"faq-item\" id=\"faq8\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq8-panel\" id=\"faq8-button\">\r\n        8) What records must I keep and for how long?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq8-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq8-button\" hidden>\r\n      <p>Maintain account holder information, account numbers, bank name\/address, account type, and maximum value for each account for <strong>5 years<\/strong> after the report\u2019s due date. Keep copies of filed FBARs and supporting statements.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 9 -->\r\n  <div class=\"faq-item\" id=\"faq9\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq9-panel\" id=\"faq9-button\">\r\n        9) Is FBAR the same as IRS Form 8938 (FATCA)?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq9-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq9-button\" hidden>\r\n      <p>No. FBAR (FinCEN 114) is a Treasury filing under the Bank Secrecy Act. Form 8938 is an IRS form filed with your income tax return and has different thresholds and scope. We check both requirements and prepare what\u2019s needed.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 10 -->\r\n  <div class=\"faq-item\" id=\"faq10\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq10-panel\" id=\"faq10-button\">\r\n        10) How do you submit on my behalf and what do I receive?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq10-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq10-button\" hidden>\r\n      <p>With your signed <strong>Form 114a<\/strong>, we e-file via our BSA E-Filing institutional account. You receive a filing confirmation, a PDF copy of the FBAR, and a retention checklist. We also calendar future deadlines for you.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- CTA -->\r\n  <div class=\"faq-cta\">\r\n    <p>Ready for us to prepare and e-file your FBAR? <a class=\"cta-link\" href=\"https:\/\/taxrep.us\/contact\/\">Contact us<\/a> or review our <a class=\"cta-link\" href=\"https:\/\/taxrep.us\/pricing\/\">pricing<\/a>.<\/p>\r\n  <\/div>\r\n<\/section>\r\n\r\n<style>\r\n  \/* WordPress-friendly design using theme presets and dark-mode awareness *\/\r\n  #faq { max-width: 900px; margin-inline: auto; }\r\n  .fbar-service { max-width: 900px; margin-inline: auto; }\r\n  #faq .faq-hint {\r\n    font-size: var(--wp--preset--font-size--small, .95rem);\r\n    color: var(--wp--preset--color--foreground, #374151);\r\n    background: var(--wp--preset--color--base-2, #f9fafb);\r\n    border: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb);\r\n    padding: .75rem 1rem; border-radius: .5rem; margin: .5rem 0 1rem;\r\n  }\r\n  #faq .faq-controls { display: flex; gap: .5rem; margin-bottom: .75rem; }\r\n  #faq .faq-controls .faq-toggle-all {\r\n    padding: .5rem .75rem; border-radius: .375rem; cursor: pointer;\r\n    border: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb);\r\n    background: var(--wp--preset--color--base, #ffffff);\r\n    color: var(--wp--preset--color--foreground, #111827);\r\n  }\r\n  #faq .faq-controls .faq-toggle-all:hover {\r\n    border-color: var(--wp--preset--color--primary, #2563eb);\r\n    color: var(--wp--preset--color--primary, #2563eb);\r\n  }\r\n  #faq .faq-toc ul {\r\n    display: grid; gap: .25rem .75rem;\r\n    grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));\r\n    padding-left: 1rem; margin-bottom: 1rem;\r\n  }\r\n  #faq .faq-toc a { text-decoration: none; color: var(--wp--preset--color--primary, #2563eb); }\r\n  #faq .faq-toc a:hover { text-decoration: underline; }\r\n  #faq .faq-item { border-bottom: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb); padding-block: .25rem; }\r\n  #faq .faq-item h3 { margin: 0; }\r\n  #faq .faq-item h3 button {\r\n    all: unset; display: flex; align-items: center; gap: .5rem;\r\n    width: 100%; padding: .9rem 0; font-weight: 600; cursor: pointer;\r\n    color: var(--wp--preset--color--foreground, #111827);\r\n  }\r\n  \/* Caret icon *\/\r\n  #faq .faq-item h3 button::before {\r\n    content: \"\u25b8\"; inline-size: 1em; text-align: center; transform-origin: center;\r\n    transition: transform .2s ease;\r\n    color: var(--wp--preset--color--foreground, #6b7280);\r\n  }\r\n  #faq .faq-item h3 button[aria-expanded=\"true\"]::before { transform: rotate(90deg); }\r\n  #faq .faq-answer { padding: 0 0 1rem 1.5rem; }\r\n  #faq .faq-cta {\r\n    margin-top: 1rem; padding: 1rem;\r\n    background: var(--wp--preset--color--base-2, #f9fafb);\r\n    border: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb);\r\n    border-radius: .5rem;\r\n  }\r\n  #faq .faq-cta .cta-link {\r\n    font-weight: 700; color: var(--wp--preset--color--primary, #2563eb);\r\n    text-decoration: none;\r\n  }\r\n  #faq .faq-cta .cta-link:hover { text-decoration: underline; }\r\n\r\n  @media (prefers-color-scheme: dark) {\r\n    #faq .faq-hint,\r\n    #faq .faq-cta {\r\n      background: rgba(255,255,255,.04);\r\n      border-color: rgba(255,255,255,.12);\r\n    }\r\n    #faq .faq-item { border-color: rgba(255,255,255,.12); }\r\n    #faq .faq-controls .faq-toggle-all {\r\n      background: rgba(255,255,255,.04);\r\n      border-color: rgba(255,255,255,.12);\r\n      color: inherit;\r\n    }\r\n  }\r\n<\/style>\r\n\r\n<script>\r\n  \/\/ Accessible accordion behavior + expand\/collapse all\r\n  (function () {\r\n    const root = document.querySelector('#faq');\r\n    if (!root) return;\r\n\r\n    const items = root.querySelectorAll('.faq-item');\r\n    items.forEach((item) => {\r\n      const btn = item.querySelector('h3 > button');\r\n      const panel = item.querySelector('.faq-answer');\r\n      \/\/ init collapsed\r\n      btn.setAttribute('aria-expanded', 'false');\r\n      panel.hidden = true;\r\n\r\n      btn.addEventListener('click', () => {\r\n        const expanded = btn.getAttribute('aria-expanded') === 'true';\r\n        btn.setAttribute('aria-expanded', String(!expanded));\r\n        panel.hidden = expanded;\r\n      });\r\n    });\r\n\r\n    \/\/ expand\/collapse all\r\n    root.querySelectorAll('.faq-toggle-all').forEach((ctrl) => {\r\n      ctrl.addEventListener('click', () => {\r\n        const action = ctrl.dataset.action;\r\n        items.forEach((item) => {\r\n          const btn = item.querySelector('h3 > button');\r\n          const panel = item.querySelector('.faq-answer');\r\n          const expand = action === 'expand';\r\n          btn.setAttribute('aria-expanded', String(expand));\r\n          panel.hidden = !expand ? true : false;\r\n        });\r\n      });\r\n    });\r\n\r\n    \/\/ deep-linking via #hash\r\n    if (location.hash) {\r\n      const target = root.querySelector(location.hash);\r\n      if (target) {\r\n        const btn = target.querySelector('h3 > button');\r\n        const panel = target.querySelector('.faq-answer');\r\n        if (btn && panel) {\r\n          btn.setAttribute('aria-expanded', 'true');\r\n          panel.hidden = false;\r\n          target.scrollIntoView({ behavior: 'smooth', block: 'start' });\r\n        }\r\n      }\r\n    }\r\n  })();\r\n<\/script>\r\n\r\n<!-- FAQPage structured data (JSON-LD) -->\r\n<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\":\"https:\/\/schema.org\",\r\n  \"@type\":\"FAQPage\",\r\n  \"mainEntity\":[\r\n    {\"@type\":\"Question\",\"name\":\"What information do you need from me?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Please provide your legal name and TIN, address, date of birth (for individuals); a list of all foreign accounts; bank\/financial institution names and addresses; account numbers\/IBAN\/SWIFT; account type; owner(s) and any joint owners; whether you have signature authority; and the maximum value for each account during the year (in original currency if not USD). If available, upload year-end statements or balance summaries to support the figures.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"How do I determine each account\u2019s maximum value?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Use the highest balance at any point during the year. For non-USD accounts, convert to USD using the Treasury year-end exchange rate and then round up to the next whole dollar.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Which exchange rate should I use?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"For FBAR, use the U.S. Treasury\u2019s December 31 Treasury Reporting Rates of Exchange for the year reported. If the Treasury does not publish a rate for a currency, we\u2019ll discuss an acceptable alternative.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"I only have signature authority \u2014 do I still file?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Often yes. Individuals with signature authority but no financial interest over foreign accounts may still have a filing requirement unless an exception applies. We\u2019ll screen your facts against the exceptions.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Do I file if my total never exceeded $10,000?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The filing threshold is based on the aggregate maximum value of all foreign accounts at any time during the year. If it never exceeded $10,000, no FBAR is required. (You may still have other reporting, such as Form 8938.)\"}},\r\n    {\"@type\":\"Question\",\"name\":\"How do spouses file (and what is Form 114a)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"If all reportable accounts are jointly owned, spouses may file one FBAR using Form 114a to authorize a single electronic signature. Otherwise, each spouse files separately, each reporting the full value of the jointly owned accounts. Form 114a is not submitted to FinCEN and must be retained.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Can you file late FBARs and include explanations?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. If you miss April 15, there\u2019s an automatic extension to October 15. After that, we can still file a delinquent FBAR and include the appropriate explanation where warranted. We\u2019ll discuss whether reasonable cause applies.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"What records must I keep and for how long?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Maintain account holder information, account numbers, bank name\/address, account type, and maximum value for each account for 5 years after the report\u2019s due date. Keep copies of filed FBARs and supporting statements.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"Is FBAR the same as IRS Form 8938 (FATCA)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. FBAR (FinCEN 114) is a Treasury filing under the Bank Secrecy Act. Form 8938 is an IRS form filed with your income tax return and has different thresholds and scope. We check both requirements and prepare what\u2019s needed.\"}},\r\n    {\"@type\":\"Question\",\"name\":\"How do you submit on my behalf and what do I receive?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"With your signed Form 114a, we e-file via our BSA E-Filing institutional account. You receive a filing confirmation, a PDF copy of the FBAR, and a retention checklist. We also calendar future deadlines for you.\"}}\r\n  ]\r\n}\r\n<\/script>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Background reading: For technical details about who must file, thresholds, definitions, and deadlines, see our guide: Foreign Bank Account Report (FBAR) \u2013 Tax Guide. Report of Foreign Bank and Financial Accounts (FBAR) What is an FBAR? Do I need to file an FBAR? The FBAR is the FinCEN Form 114 used to report a U.S. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-1392","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Foreign Bank and Financial Accounts Filing Guide - TaxRep<\/title>\n<meta name=\"description\" content=\"Understand the requirements for filing Foreign Bank and Financial Accounts. Know the thresholds and who must file the FBAR.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxrep.us\/de\/bericht-uber-auslandische-bank-und-finanzkonten-fbar\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Report of Foreign Bank and Financial Accounts (FBAR)\" \/>\n<meta property=\"og:description\" content=\"Understand the requirements for filing Foreign Bank and Financial Accounts. Know the thresholds and who must file the FBAR.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxrep.us\/de\/bericht-uber-auslandische-bank-und-finanzkonten-fbar\/\" \/>\n<meta property=\"og:site_name\" content=\"TaxRep\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-16T16:58:28+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"6\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/report-of-foreign-bank-and-financial-accounts-fbar\\\/\",\"url\":\"https:\\\/\\\/taxrep.us\\\/report-of-foreign-bank-and-financial-accounts-fbar\\\/\",\"name\":\"Foreign Bank and Financial Accounts Filing Guide - TaxRep\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/report-of-foreign-bank-and-financial-accounts-fbar\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/report-of-foreign-bank-and-financial-accounts-fbar\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/taxrep.us\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/FBAR.png\",\"datePublished\":\"2022-08-11T15:23:03+00:00\",\"dateModified\":\"2025-11-16T16:58:28+00:00\",\"description\":\"Understand the requirements for filing Foreign Bank and Financial Accounts. Know the thresholds and who must file the FBAR.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/report-of-foreign-bank-and-financial-accounts-fbar\\\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxrep.us\\\/report-of-foreign-bank-and-financial-accounts-fbar\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/report-of-foreign-bank-and-financial-accounts-fbar\\\/#primaryimage\",\"url\":\"http:\\\/\\\/taxrep.us\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/FBAR.png\",\"contentUrl\":\"http:\\\/\\\/taxrep.us\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/FBAR.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/report-of-foreign-bank-and-financial-accounts-fbar\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxrep.us\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Report of Foreign Bank and Financial Accounts (FBAR)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/#website\",\"url\":\"https:\\\/\\\/taxrep.us\\\/\",\"name\":\"TaxRep\",\"description\":\"Tax Services\",\"publisher\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/taxrep.us\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/#organization\",\"name\":\"Sesch USA LLC\",\"url\":\"https:\\\/\\\/taxrep.us\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxrep.us\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/TaxRep-Logo-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/taxrep.us\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/TaxRep-Logo-scaled.jpg\",\"width\":2560,\"height\":708,\"caption\":\"Sesch USA LLC\"},\"image\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Leitfaden f\u00fcr die Einreichung ausl\u00e4ndischer Bank- und Finanzkonten - TaxRep","description":"Verstehen Sie die Anforderungen f\u00fcr die Einreichung von ausl\u00e4ndischen Bank- und Finanzkonten. Sie kennen die Schwellenwerte und wissen, wer das FBAR einreichen muss.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxrep.us\/de\/bericht-uber-auslandische-bank-und-finanzkonten-fbar\/","og_locale":"de_DE","og_type":"article","og_title":"Report of Foreign Bank and Financial Accounts (FBAR)","og_description":"Understand the requirements for filing Foreign Bank and Financial Accounts. Know the thresholds and who must file the FBAR.","og_url":"https:\/\/taxrep.us\/de\/bericht-uber-auslandische-bank-und-finanzkonten-fbar\/","og_site_name":"TaxRep","article_modified_time":"2025-11-16T16:58:28+00:00","og_image":[{"url":"http:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR.png","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"6\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/taxrep.us\/report-of-foreign-bank-and-financial-accounts-fbar\/","url":"https:\/\/taxrep.us\/report-of-foreign-bank-and-financial-accounts-fbar\/","name":"Leitfaden f\u00fcr die Einreichung ausl\u00e4ndischer Bank- und Finanzkonten - TaxRep","isPartOf":{"@id":"https:\/\/taxrep.us\/#website"},"primaryImageOfPage":{"@id":"https:\/\/taxrep.us\/report-of-foreign-bank-and-financial-accounts-fbar\/#primaryimage"},"image":{"@id":"https:\/\/taxrep.us\/report-of-foreign-bank-and-financial-accounts-fbar\/#primaryimage"},"thumbnailUrl":"http:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR.png","datePublished":"2022-08-11T15:23:03+00:00","dateModified":"2025-11-16T16:58:28+00:00","description":"Verstehen Sie die Anforderungen f\u00fcr die Einreichung von ausl\u00e4ndischen Bank- und Finanzkonten. Sie kennen die Schwellenwerte und wissen, wer das FBAR einreichen muss.","breadcrumb":{"@id":"https:\/\/taxrep.us\/report-of-foreign-bank-and-financial-accounts-fbar\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxrep.us\/report-of-foreign-bank-and-financial-accounts-fbar\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/taxrep.us\/report-of-foreign-bank-and-financial-accounts-fbar\/#primaryimage","url":"http:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR.png","contentUrl":"http:\/\/taxrep.us\/wp-content\/uploads\/2025\/08\/FBAR.png"},{"@type":"BreadcrumbList","@id":"https:\/\/taxrep.us\/report-of-foreign-bank-and-financial-accounts-fbar\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxrep.us\/"},{"@type":"ListItem","position":2,"name":"Report of Foreign Bank and Financial Accounts (FBAR)"}]},{"@type":"WebSite","@id":"https:\/\/taxrep.us\/#website","url":"https:\/\/taxrep.us\/","name":"TaxRep","description":"Steuerliche Dienstleistungen","publisher":{"@id":"https:\/\/taxrep.us\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxrep.us\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Organization","@id":"https:\/\/taxrep.us\/#organization","name":"Sesch USA LLC","url":"https:\/\/taxrep.us\/","logo":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/taxrep.us\/#\/schema\/logo\/image\/","url":"https:\/\/taxrep.us\/wp-content\/uploads\/2023\/09\/TaxRep-Logo-scaled.jpg","contentUrl":"https:\/\/taxrep.us\/wp-content\/uploads\/2023\/09\/TaxRep-Logo-scaled.jpg","width":2560,"height":708,"caption":"Sesch USA LLC"},"image":{"@id":"https:\/\/taxrep.us\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/taxrep.us\/de\/wp-json\/wp\/v2\/pages\/1392","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxrep.us\/de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxrep.us\/de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxrep.us\/de\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/taxrep.us\/de\/wp-json\/wp\/v2\/comments?post=1392"}],"version-history":[{"count":10,"href":"https:\/\/taxrep.us\/de\/wp-json\/wp\/v2\/pages\/1392\/revisions"}],"predecessor-version":[{"id":7645,"href":"https:\/\/taxrep.us\/de\/wp-json\/wp\/v2\/pages\/1392\/revisions\/7645"}],"wp:attachment":[{"href":"https:\/\/taxrep.us\/de\/wp-json\/wp\/v2\/media?parent=1392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}