{"id":15840,"date":"2026-08-26T15:23:20","date_gmt":"2026-08-26T15:23:20","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15840"},"modified":"2026-08-28T06:33:43","modified_gmt":"2026-08-28T06:33:43","slug":"declarations-de-revenus","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/tax-returns-reporting\/","title":{"rendered":"d\u00e9claration de revenus"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15840\" class=\"elementor elementor-15840\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" 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-265a472\" data-id=\"265a472\" 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-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" 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<style>\r\n.taxrep-us-de-tax-returns-reporting,\r\n.taxrep-us-de-tax-returns-reporting * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-tax-returns-reporting {\r\n  --turr-navy: #0e2942;\r\n  --turr-navy-light: #173c5d;\r\n  --turr-blue: #2b6f97;\r\n  --turr-blue-soft: #eaf3f8;\r\n  --turr-red: #d94141;\r\n  --turr-red-soft: #fbecec;\r\n  --turr-text: #1c2b38;\r\n  --turr-muted: #617181;\r\n  --turr-line: #dbe3e8;\r\n  --turr-soft: #f4f7f9;\r\n  --turr-white: #ffffff;\r\n  --turr-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --turr-width: 1180px;\r\n\r\n  color: var(--turr-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-tax-returns-reporting a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.turr-wrap {\r\n  width: min(calc(100% - 40px), var(--turr-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.turr-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.turr-section-soft {\r\n  background: var(--turr-soft);\r\n}\r\n\r\n.turr-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--turr-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.turr-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--turr-red);\r\n}\r\n\r\n.taxrep-us-de-tax-returns-reporting h1,\r\n.taxrep-us-de-tax-returns-reporting h2,\r\n.taxrep-us-de-tax-returns-reporting h3 {\r\n  margin-top: 0;\r\n  color: var(--turr-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-tax-returns-reporting h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-tax-returns-reporting h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-tax-returns-reporting h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-tax-returns-reporting p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.turr-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.turr-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.turr-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.turr-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.turr-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--turr-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.turr-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.turr-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.turr-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--turr-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.turr-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--turr-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.turr-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.turr-intro strong {\r\n  color: var(--turr-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.turr-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.turr-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--turr-line);\r\n  border-radius: 20px;\r\n  background: var(--turr-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.turr-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--turr-blue);\r\n}\r\n\r\n.turr-topic-card:nth-child(2n)::before {\r\n  background: var(--turr-red);\r\n}\r\n\r\n.turr-topic-card:nth-child(4n)::before {\r\n  background: var(--turr-navy);\r\n}\r\n\r\n.turr-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--turr-shadow);\r\n}\r\n\r\n.turr-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--turr-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.turr-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--turr-muted);\r\n}\r\n\r\n.turr-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--turr-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.turr-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.turr-topic-card:hover .turr-card-link::after,\r\n.turr-situation-card:hover .turr-card-link::after,\r\n.turr-article-card:hover .turr-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.turr-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--turr-line);\r\n  border-radius: 20px;\r\n  background: var(--turr-white);\r\n}\r\n\r\n.turr-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.turr-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.turr-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--turr-muted);\r\n}\r\n\r\n.turr-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--turr-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.turr-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.turr-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--turr-line);\r\n  border-radius: 18px;\r\n  background: var(--turr-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.turr-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--turr-shadow);\r\n}\r\n\r\n.turr-situation-card p {\r\n  color: var(--turr-muted);\r\n}\r\n\r\n.turr-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.turr-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--turr-blue-soft);\r\n  color: var(--turr-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.turr-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.turr-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--turr-line);\r\n  border-radius: 18px;\r\n  background: var(--turr-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.turr-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--turr-shadow);\r\n}\r\n\r\n.turr-article-accent {\r\n  height: 6px;\r\n  background: var(--turr-blue);\r\n}\r\n\r\n.turr-article-card:nth-child(3n + 1) .turr-article-accent {\r\n  background: var(--turr-red);\r\n}\r\n\r\n.turr-article-card:nth-child(3n + 3) .turr-article-accent {\r\n  background: var(--turr-navy);\r\n}\r\n\r\n.turr-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.turr-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--turr-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.turr-article-body p {\r\n  color: var(--turr-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.turr-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--turr-line);\r\n  border-radius: 18px;\r\n  background: var(--turr-blue-soft);\r\n}\r\n\r\n.turr-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.turr-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--turr-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.turr-tool-box h2,\r\n.turr-tool-box p {\r\n  color: var(--turr-white);\r\n}\r\n\r\n.turr-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.turr-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.turr-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--turr-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.turr-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.turr-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--turr-navy);\r\n  color: var(--turr-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.turr-button-alt {\r\n  background: var(--turr-blue);\r\n}\r\n\r\n.turr-contact {\r\n  text-align: center;\r\n}\r\n\r\n.turr-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--turr-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .turr-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .turr-situation-grid,\r\n  .turr-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .turr-system-box,\r\n  .turr-tool-box,\r\n  .turr-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .turr-wrap {\r\n    width: min(calc(100% - 28px), var(--turr-width));\r\n  }\r\n\r\n  .turr-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .turr-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .turr-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .turr-topic-grid,\r\n  .turr-situation-grid,\r\n  .turr-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .turr-system-box,\r\n  .turr-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .turr-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-tax-returns-reporting .turr-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.turr-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--turr-blue-soft);\r\n  color: var(--turr-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.turr-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.turr-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--turr-line);\r\n  border-radius: 18px;\r\n  background: var(--turr-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.turr-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.turr-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.turr-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--turr-muted);\r\n}\r\n\r\n.turr-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--turr-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.turr-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.turr-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--turr-line);\r\n  border-radius: 18px;\r\n  background: var(--turr-white);\r\n}\r\n\r\n.turr-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--turr-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.turr-step p {\r\n  margin-bottom: 0;\r\n  color: var(--turr-muted);\r\n}\r\n\r\n.turr-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.turr-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--turr-line);\r\n  border-radius: 16px;\r\n  background: var(--turr-white);\r\n}\r\n\r\n.turr-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.turr-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--turr-muted);\r\n}\r\n\r\n.turr-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--turr-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--turr-blue-soft);\r\n}\r\n\r\n.turr-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.turr-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--turr-line);\r\n  border-radius: 18px;\r\n  background: var(--turr-white);\r\n}\r\n\r\n.turr-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--turr-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .turr-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .turr-two-col,\r\n  .turr-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .turr-step-grid,\r\n  .turr-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-tax-returns-reporting\">\r\n\r\n  <section class=\"turr-hero\">\r\n    <div class=\"turr-wrap turr-hero-content\">\r\n      <div class=\"turr-breadcrumb\" aria-label=\"Fil d&#039;Ariane\">\r\n        <span><a href=\"\/fr\/\">Accueil<\/a><\/span>\r\n        <span><a href=\"\/fr\/etats-unis-allemagne\/\">\u00c9tats-Unis-Allemagne<\/a><\/span>\r\n        <span>D\u00e9clarations fiscales et rapports<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"turr-eyebrow\">\u00c9tats-Unis-Allemagne<\/p>\r\n      <h1>D\u00e9clarations fiscales et rapports<\/h1>\r\n\r\n      <p class=\"turr-lead\">\r\n        La conformit\u00e9 fiscale entre les \u00c9tats-Unis et l'Allemagne va au-del\u00e0 du simple d\u00e9p\u00f4t de deux d\u00e9clarations de revenus. Les citoyens am\u00e9ricains peuvent \u00e9galement \u00eatre soumis aux obligations FBAR, FATCA et de d\u00e9claration d'entit\u00e9s \u00e9trang\u00e8res, tandis que les r\u00e9sidents allemands doivent d\u00e9clarer correctement leurs revenus mondiaux et leurs investissements \u00e9trangers conform\u00e9ment aux r\u00e8gles allemandes.\r\n      <\/p>\r\n\r\n      <nav class=\"turr-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"turr-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"turr-jump-link\" href=\"#situations\">Situations courantes<\/a>\r\n        <a class=\"turr-jump-link\" href=\"#reporting\">Formulaires de signalement<\/a>\r\n        <a class=\"turr-jump-link\" href=\"#articles\">Guides techniques<\/a>\r\n        <a class=\"turr-jump-link\" href=\"#german-side\">Perspective allemande<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"turr-section\">\r\n    <div class=\"turr-wrap\">\r\n      <div class=\"turr-two-col\">\r\n\r\n        <div class=\"turr-intro\">\r\n          <p class=\"turr-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Les d\u00e9clarations de revenus et la production d'informations doivent \u00eatre coordonn\u00e9es.<\/h2>\r\n\r\n          <p class=\"turr-lead\">\r\n            Les d\u00e9clarations fiscales am\u00e9ricaines et allemandes ne doivent pas \u00eatre pr\u00e9par\u00e9es ind\u00e9pendamment lorsque les m\u00eames revenus, actifs ou entit\u00e9s figurent dans les deux syst\u00e8mes.\r\n          <\/p>\r\n\r\n          <p>\r\n            La r\u00e9sidence, la citoyennet\u00e9, la provenance des revenus, le traitement conventionnel et les cr\u00e9dits d'imp\u00f4t \u00e9tranger d\u00e9terminent l'aspect fiscal. Des d\u00e9clarations d'information am\u00e9ricaines distinctes peuvent \u00eatre exig\u00e9es pour les comptes \u00e9trangers, les actifs financiers, les fonds, les soci\u00e9t\u00e9s et les partenariats.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"turr-side-box\">\r\n          <h3>D\u00e9p\u00f4ts types<\/h3>\r\n          <ul class=\"turr-side-list\">\r\n            <li>Formulaire 1040<\/li>\r\n            <li>D\u00e9claration d'imp\u00f4t sur le revenu en Allemagne<\/li>\r\n            <li>Formulaire 114 du FinCEN (FBAR)<\/li>\r\n            <li>Formulaire 8938<\/li>\r\n            <li>Formulaire 1116<\/li>\r\n            <li>Formulaire 8621<\/li>\r\n            <li>Formulaire 5471<\/li>\r\n            <li>Formulaire 8865<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n\r\n      <\/div>\r\n\r\n      <div class=\"turr-sister\">\r\n        <div>\r\n          <h3>Aborder ce m\u00eame sujet du point de vue allemand<\/h3>\r\n          <p>\r\n            La page allemande TaxRep se concentre sur la d\u00e9claration des revenus en Allemagne, les revenus \u00e9trangers, les revenus de placements am\u00e9ricains et la coordination c\u00f4t\u00e9 allemand de l'all\u00e8gement fiscal conventionnel et des imp\u00f4ts \u00e9trangers.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <a class=\"turr-button turr-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/steuererklaerungen-und-meldepflichten\/\">\r\n          Une perspective allemande ouverte\r\n        <\/a>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"situations\" class=\"turr-section turr-section-soft\">\r\n    <div class=\"turr-wrap\">\r\n\r\n      <p class=\"turr-eyebrow\">Situations courantes<\/p>\r\n      <h2>Commencez par le statut et les actifs du contribuable<\/h2>\r\n\r\n      <div class=\"turr-situation-grid\">\r\n\r\n        <article class=\"turr-situation-card\">\r\n          <h3>Citoyen am\u00e9ricain r\u00e9sidant en Allemagne<\/h3>\r\n          <p>\r\n            Le formulaire 1040 continue d'\u00eatre exig\u00e9, tandis qu'une d\u00e9claration de revenus allemande peut \u00e9galement s'av\u00e9rer n\u00e9cessaire. Souvent, les m\u00eames revenus doivent \u00eatre coordonn\u00e9s par le biais des r\u00e8gles des conventions fiscales et des cr\u00e9dits d'imp\u00f4t \u00e9tranger.\r\n          <\/p>\r\n          <div class=\"turr-tags\"><span class=\"turr-tag\">Formulaire 1040<\/span><span class=\"turr-tag\">Allemagne<\/span><\/div>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus-de-citoyen-americain-vivant-en-allemagne\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"turr-situation-card\">\r\n          <h3>D\u00e9m\u00e9nagement entre les \u00c9tats-Unis et l'Allemagne au cours de l'ann\u00e9e<\/h3>\r\n          <p>\r\n            Les dates d'arriv\u00e9e et de d\u00e9part, les p\u00e9riodes de r\u00e9sidence, la provenance des revenus et les cr\u00e9dits d'imp\u00f4t \u00e9tranger doivent \u00eatre harmonis\u00e9s entre les deux d\u00e9clarations.\r\n          <\/p>\r\n          <div class=\"turr-tags\"><span class=\"turr-tag\">Ann\u00e9e de d\u00e9m\u00e9nagement<\/span><span class=\"turr-tag\">Double d\u00e9p\u00f4t<\/span><\/div>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/declaration-de-revenus-de-lannee-du-demenagement\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"turr-situation-card\">\r\n          <h3>Comptes bancaires et de courtage allemands<\/h3>\r\n          <p>\r\n            Les citoyens am\u00e9ricains peuvent avoir des obligations de d\u00e9claration au titre du FBAR et du formulaire 8938, en plus de d\u00e9clarer les revenus sous-jacents sur le formulaire 1040.\r\n          <\/p>\r\n          <div class=\"turr-tags\"><span class=\"turr-tag\">FBAR<\/span><span class=\"turr-tag\">Formulaire 8938<\/span><\/div>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/comptes-allemands-formulaire-fbar-8938\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"turr-situation-card\">\r\n          <h3>Fonds n\u00e9goci\u00e9s en bourse (ETF) ou fonds communs de placement allemands d\u00e9tenus par une personne am\u00e9ricaine<\/h3>\r\n          <p>\r\n            Les fonds d'investissement \u00e9trangers peuvent exiger une analyse PFIC et le formulaire 8621, distincts des d\u00e9clarations FBAR et du formulaire 8938.\r\n          <\/p>\r\n          <div class=\"turr-tags\"><span class=\"turr-tag\">PFIC<\/span><span class=\"turr-tag\">Formulaire 8621<\/span><\/div>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/formulaire-8621-pour-les-etf-allemands\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"turr-situation-card\">\r\n          <h3>Un citoyen am\u00e9ricain poss\u00e8de une GmbH allemande<\/h3>\r\n          <p>\r\n            La d\u00e9claration des soci\u00e9t\u00e9s \u00e9trang\u00e8res peut s'ajouter aux propres d\u00e9clarations fiscales de la soci\u00e9t\u00e9 allemande et aux d\u00e9clarations personnelles de l'actionnaire.\r\n          <\/p>\r\n          <div class=\"turr-tags\"><span class=\"turr-tag\">GmbH<\/span><span class=\"turr-tag\">Formulaire 5471<\/span><\/div>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/formulaire-5471-de-la-sarl-allemande\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"turr-situation-card\">\r\n          <h3>Un citoyen am\u00e9ricain poss\u00e8de des parts dans une soci\u00e9t\u00e9 de personnes allemande<\/h3>\r\n          <p>\r\n            La d\u00e9claration des soci\u00e9t\u00e9s de personnes \u00e9trang\u00e8res, y compris l'\u00e9ventuel formulaire 8865, doit \u00eatre coordonn\u00e9e avec les informations fiscales allemandes concernant les soci\u00e9t\u00e9s de personnes.\r\n          <\/p>\r\n          <div class=\"turr-tags\"><span class=\"turr-tag\">Partenariat<\/span><span class=\"turr-tag\">Formulaire 8865<\/span><\/div>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/formulaire-de-partenariat-allemand-8865\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"reporting\" class=\"turr-section\">\r\n    <div class=\"turr-wrap\">\r\n\r\n      <p class=\"turr-eyebrow\">Formulaires de signalement<\/p>\r\n      <h2>Actes de proc\u00e9dure am\u00e9ricains fr\u00e9quents dans les affaires li\u00e9es \u00e0 l'Allemagne<\/h2>\r\n\r\n      <div class=\"turr-question-grid\">\r\n\r\n        <div class=\"turr-question-card\">\r\n          <h3>Formulaire 1040<\/h3>\r\n          <p>\r\n            Les citoyens am\u00e9ricains et les autres contribuables am\u00e9ricains peuvent continuer \u00e0 d\u00e9clarer leurs revenus mondiaux m\u00eame lorsqu'ils r\u00e9sident en Allemagne.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"turr-question-card\">\r\n          <h3>Formulaire FinCEN 114 \u2014 FBAR<\/h3>\r\n          <p>\r\n            Les comptes financiers \u00e9trangers peuvent cr\u00e9er une obligation de d\u00e9claration \u00e9lectronique distincte lorsque le seuil de valeur globale applicable est d\u00e9pass\u00e9.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"turr-question-card\">\r\n          <h3>Formulaire 8938<\/h3>\r\n          <p>\r\n            Les actifs financiers \u00e9trangers sp\u00e9cifi\u00e9s peuvent devoir \u00eatre d\u00e9clar\u00e9s avec la d\u00e9claration de revenus am\u00e9ricaine lorsque les seuils applicables sont atteints.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"turr-question-card\">\r\n          <h3>Formulaire 1116<\/h3>\r\n          <p>\r\n            Les cr\u00e9dits d'imp\u00f4t \u00e9tranger peuvent aider \u00e0 coordonner l'imp\u00f4t sur le revenu allemand avec l'imp\u00f4t f\u00e9d\u00e9ral am\u00e9ricain, mais les r\u00e8gles de cat\u00e9gorie et de limitation ont de l'importance.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"turr-question-card\">\r\n          <h3>Formulaire 8621<\/h3>\r\n          <p>\r\n            Les actionnaires am\u00e9ricains de soci\u00e9t\u00e9s \u00e9trang\u00e8res d'investissement passif peuvent \u00eatre confront\u00e9s \u00e0 des calculs de revenus sp\u00e9cialis\u00e9s et \u00e0 des d\u00e9clarations d'informations.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"turr-question-card\">\r\n          <h3>Formulaires 5471 et 8865<\/h3>\r\n          <p>\r\n            La d\u00e9tention de soci\u00e9t\u00e9s de capitaux ou de soci\u00e9t\u00e9s de personnes allemandes peut donner lieu \u00e0 des d\u00e9clarations d'information internationales distinctes aux \u00c9tats-Unis, selon les faits.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"articles\" class=\"turr-section turr-section-soft\">\r\n    <div class=\"turr-wrap\">\r\n\r\n      <p class=\"turr-eyebrow\">Guides techniques<\/p>\r\n      <h2>Guides de conformit\u00e9 d\u00e9taill\u00e9s \u00c9tats-Unis - Allemagne<\/h2>\r\n\r\n      <div class=\"turr-article-grid\">\r\n\r\n        <article class=\"turr-article-card\"><div class=\"turr-article-accent\"><\/div><div class=\"turr-article-body\">\r\n          <div class=\"turr-article-meta\">Double d\u00e9p\u00f4t<\/div>\r\n          <h3>D\u00e9clarations de revenus am\u00e9ricaines et allemandes pour les Am\u00e9ricains en Allemagne<\/h3>\r\n          <p>Comment les deux d\u00e9clarations de revenus annuelles s'articulent.<\/p>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/us-german-tax-returns-americans-germany\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"turr-article-card\"><div class=\"turr-article-accent\"><\/div><div class=\"turr-article-body\">\r\n          <div class=\"turr-article-meta\">FBAR<\/div>\r\n          <h3>FBAR pour les Am\u00e9ricains vivant en Allemagne<\/h3>\r\n          <p>Comptes bancaires, de courtage et autres comptes financiers \u00e9trangers en Allemagne.<\/p>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/fbar-americans-germany\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"turr-article-card\"><div class=\"turr-article-accent\"><\/div><div class=\"turr-article-body\">\r\n          <div class=\"turr-article-meta\">FATCA<\/div>\r\n          <h3>Formulaire 8938 pour les actifs financiers allemands<\/h3>\r\n          <p>Actifs financiers \u00e9trangers sp\u00e9cifi\u00e9s et chevauchement avec d'autres formulaires.<\/p>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-8938-german-assets\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"turr-article-card\"><div class=\"turr-article-accent\"><\/div><div class=\"turr-article-body\">\r\n          <div class=\"turr-article-meta\">Cr\u00e9dit d'imp\u00f4t \u00e9tranger<\/div>\r\n          <h3>Formulaire 1116 pour les imp\u00f4ts allemands<\/h3>\r\n          <p>Imputation de l'imp\u00f4t sur le revenu allemand sur l'imp\u00f4t sur le revenu f\u00e9d\u00e9ral am\u00e9ricain.<\/p>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-1116-german-tax\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"turr-article-card\"><div class=\"turr-article-accent\"><\/div><div class=\"turr-article-body\">\r\n          <div class=\"turr-article-meta\">PFIC<\/div>\r\n          <h3>Formulaire 8621 pour les FNB et fonds allemands<\/h3>\r\n          <p>D\u00e9claration des PFIC pour les contribuables am\u00e9ricains d\u00e9tenant des fonds allemands ou europ\u00e9ens.<\/p>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-8621-german-etfs\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"turr-article-card\"><div class=\"turr-article-accent\"><\/div><div class=\"turr-article-body\">\r\n          <div class=\"turr-article-meta\">Soci\u00e9t\u00e9s<\/div>\r\n          <h3>Formulaire 5471 pour la d\u00e9tention d'une GmbH allemande<\/h3>\r\n          <p>D\u00e9claration d'informations aux \u00c9tats-Unis concernant certains int\u00e9r\u00eats dans des soci\u00e9t\u00e9s allemandes.<\/p>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-5471-german-gmbh\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"turr-article-card\"><div class=\"turr-article-accent\"><\/div><div class=\"turr-article-body\">\r\n          <div class=\"turr-article-meta\">Partenariats<\/div>\r\n          <h3>Formulaire 8865 pour les soci\u00e9t\u00e9s de personnes allemandes<\/h3>\r\n          <p>D\u00e9claration des soci\u00e9t\u00e9s de personnes \u00e9trang\u00e8res pour certains propri\u00e9taires et transactions am\u00e9ricains.<\/p>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-8865-german-partnership\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"turr-article-card\"><div class=\"turr-article-accent\"><\/div><div class=\"turr-article-body\">\r\n          <div class=\"turr-article-meta\">Une ann\u00e9e marqu\u00e9e par les d\u00e9m\u00e9nagements<\/div>\r\n          <h3>D\u00e9clarations de revenus pour l'ann\u00e9e du d\u00e9m\u00e9nagement entre les \u00c9tats-Unis et l'Allemagne<\/h3>\r\n          <p>P\u00e9riodes de r\u00e9sidence, affectation des revenus et coordination des cr\u00e9dits.<\/p>\r\n          <a class=\"turr-card-link\" href=\"\/fr\/etats-unis-allemagne\/declaration-de-revenus-de-lannee-du-demenagement\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"german-side\" class=\"turr-section\">\r\n    <div class=\"turr-wrap\">\r\n\r\n      <p class=\"turr-eyebrow\">Accompagnement bidirectionnel<\/p>\r\n      <h2>Poursuivre avec le point de vue de TaxRep en Allemagne<\/h2>\r\n\r\n      <div class=\"turr-topic-grid\">\r\n\r\n        <a class=\"turr-topic-card\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/steuererklaerungen-und-meldepflichten\/\">\r\n          <div class=\"turr-topic-number\">DE<\/div>\r\n          <h3>D\u00e9clarations fiscales et obligations de d\u00e9claration<\/h3>\r\n          <p>Perspective de la d\u00e9claration de revenus allemande et de la d\u00e9claration des revenus \u00e9trangers.<\/p>\r\n          <span class=\"turr-card-link\">Acc\u00e9der \u00e0 taxrep.de<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"turr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/demenagement-de-residence\/\">\r\n          <div class=\"turr-topic-number\">01<\/div>\r\n          <h3>R\u00e9sidence et d\u00e9m\u00e9nagement<\/h3>\r\n          <p>La r\u00e9sidence d\u00e9termine les d\u00e9clarations annuelles requises.<\/p>\r\n          <span class=\"turr-card-link\">Explorer la r\u00e9sidence<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"turr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/impots-retenus-a-la-source-sur-les-placements\/\">\r\n          <div class=\"turr-topic-number\">03<\/div>\r\n          <h3>Placements et retenues \u00e0 la source<\/h3>\r\n          <p>Questions relatives aux rapports d'investissement, aux PFIC et au cr\u00e9dit d'imp\u00f4t \u00e9tranger.<\/p>\r\n          <span class=\"turr-card-link\">Explorer les investissements<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"turr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/\">\r\n          <div class=\"turr-topic-number\">\u00c9TATS-UNIS<\/div>\r\n          <h3>\u00c9tats-Unis-Allemagne<\/h3>\r\n          <p>Retour \u00e0 la page compl\u00e8te consacr\u00e9e \u00e0 la fiscalit\u00e9 transfrontali\u00e8re entre les \u00c9tats-Unis et l&#x27;Allemagne.<\/p>\r\n          <span class=\"turr-card-link\">Retour au hub<\/span>\r\n        <\/a>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"turr-section turr-section-soft\">\r\n    <div class=\"turr-wrap turr-contact\">\r\n      <p class=\"turr-eyebrow\">Conformit\u00e9 fiscale entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h2>Besoin de d\u00e9clarations fiscales coordonn\u00e9es aux \u00c9tats-Unis et en Allemagne ?<\/h2>\r\n      <p>\r\n        Nous coordonnons les d\u00e9clarations de revenus, les cr\u00e9dits d'imp\u00f4t \u00e9trangers, les formulaires FBAR et FATCA, la d\u00e9claration des investissements et les d\u00e9clarations d'entit\u00e9s \u00e9trang\u00e8res dans les deux syst\u00e8mes.\r\n      <\/p>\r\n      <a class=\"turr-button\" href=\"\/fr\/contact\/\">Discutez de vos obligations de d\u00e9claration<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\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>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Tax Returns &amp; Reporting United States\u2013Germany Tax Returns &amp; Reporting U.S.\u2013Germany compliance is more than filing two income tax returns. U.S. persons may also face FBAR, FATCA and foreign-entity reporting, while German residents must correctly report worldwide income and foreign investments under German rules. Overview Common Situations Reporting Forms Technical Guides German [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-15840","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>U.S.\u2013Germany Tax Returns &amp; Reporting | Tax Guide<\/title>\n<meta name=\"description\" content=\"U.S.\u2013Germany guidance on tax returns, FBAR, Form 8938, Form 1116, Form 8621, foreign companies and cross-border reporting.\" \/>\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\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"tax-returns-reporting\" \/>\n<meta property=\"og:description\" content=\"U.S.\u2013Germany guidance on tax returns, FBAR, Form 8938, Form 1116, Form 8621, foreign companies and cross-border reporting.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\" \/>\n<meta property=\"og:site_name\" content=\"TaxRep\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-28T06:33:43+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/tax-returns-reporting\\\/\",\"url\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/tax-returns-reporting\\\/\",\"name\":\"U.S.\u2013Germany Tax Returns & Reporting | Tax Guide\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#website\"},\"datePublished\":\"2026-08-26T15:23:20+00:00\",\"dateModified\":\"2026-08-28T06:33:43+00:00\",\"description\":\"U.S.\u2013Germany guidance on tax returns, FBAR, Form 8938, Form 1116, Form 8621, foreign companies and cross-border reporting.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/tax-returns-reporting\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/tax-returns-reporting\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/tax-returns-reporting\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxrep.us\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"united-states-germany\",\"item\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"tax-returns-reporting\"}]},{\"@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\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/#organization\",\"name\":\"Sesch USA LLC\",\"url\":\"https:\\\/\\\/taxrep.us\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@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":"D\u00e9clarations fiscales et obligations de d\u00e9claration \u00c9tats-Unis\u2013Allemagne | Guide fiscal","description":"Directives am\u00e9ricano-allemandes sur les d\u00e9clarations de revenus, le FBAR, le formulaire 8938, le formulaire 1116, le formulaire 8621, les soci\u00e9t\u00e9s \u00e9trang\u00e8res et la d\u00e9claration transfrontali\u00e8re.","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\/fr\/etats-unis-allemagne\/declarations-de-revenus\/","og_locale":"fr_FR","og_type":"article","og_title":"tax-returns-reporting","og_description":"U.S.\u2013Germany guidance on tax returns, FBAR, Form 8938, Form 1116, Form 8621, foreign companies and cross-border reporting.","og_url":"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/declarations-de-revenus\/","og_site_name":"TaxRep","article_modified_time":"2026-08-28T06:33:43+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/taxrep.us\/united-states-germany\/tax-returns-reporting\/","url":"https:\/\/taxrep.us\/united-states-germany\/tax-returns-reporting\/","name":"D\u00e9clarations fiscales et obligations de d\u00e9claration \u00c9tats-Unis\u2013Allemagne | Guide fiscal","isPartOf":{"@id":"https:\/\/taxrep.us\/#website"},"datePublished":"2026-08-26T15:23:20+00:00","dateModified":"2026-08-28T06:33:43+00:00","description":"Directives am\u00e9ricano-allemandes sur les d\u00e9clarations de revenus, le FBAR, le formulaire 8938, le formulaire 1116, le formulaire 8621, les soci\u00e9t\u00e9s \u00e9trang\u00e8res et la d\u00e9claration transfrontali\u00e8re.","breadcrumb":{"@id":"https:\/\/taxrep.us\/united-states-germany\/tax-returns-reporting\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxrep.us\/united-states-germany\/tax-returns-reporting\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/taxrep.us\/united-states-germany\/tax-returns-reporting\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxrep.us\/"},{"@type":"ListItem","position":2,"name":"united-states-germany","item":"https:\/\/taxrep.us\/united-states-germany\/"},{"@type":"ListItem","position":3,"name":"tax-returns-reporting"}]},{"@type":"WebSite","@id":"https:\/\/taxrep.us\/#website","url":"https:\/\/taxrep.us\/","name":"TaxRep","description":"Services fiscaux","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":"fr-FR"},{"@type":"Organization","@id":"https:\/\/taxrep.us\/#organization","name":"Sesch USA LLC","url":"https:\/\/taxrep.us\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@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\/fr\/wp-json\/wp\/v2\/pages\/15840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/comments?post=15840"}],"version-history":[{"count":4,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/15840\/revisions"}],"predecessor-version":[{"id":15848,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/15840\/revisions\/15848"}],"up":[{"embeddable":true,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/15689"}],"wp:attachment":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/media?parent=15840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}