{"id":16047,"date":"2026-08-28T06:39:12","date_gmt":"2026-08-28T06:39:12","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16047"},"modified":"2026-08-28T06:40:31","modified_gmt":"2026-08-28T06:40:31","slug":"comptes-allemands-formulaire-fbar-8938","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/german-accounts-fbar-form-8938\/","title":{"rendered":"comptes-allemands-fbar-formulaire-8938"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16047\" class=\"elementor elementor-16047\">\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-german-accounts-fbar-form-8938,\r\n.taxrep-us-de-german-accounts-fbar-form-8938 * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-german-accounts-fbar-form-8938 {\r\n  --tgaf-navy: #0e2942;\r\n  --tgaf-navy-light: #173c5d;\r\n  --tgaf-blue: #2b6f97;\r\n  --tgaf-blue-soft: #eaf3f8;\r\n  --tgaf-red: #d94141;\r\n  --tgaf-red-soft: #fbecec;\r\n  --tgaf-text: #1c2b38;\r\n  --tgaf-muted: #617181;\r\n  --tgaf-line: #dbe3e8;\r\n  --tgaf-soft: #f4f7f9;\r\n  --tgaf-white: #ffffff;\r\n  --tgaf-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tgaf-width: 1180px;\r\n\r\n  color: var(--tgaf-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-german-accounts-fbar-form-8938 a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tgaf-wrap {\r\n  width: min(calc(100% - 40px), var(--tgaf-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tgaf-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tgaf-section-soft {\r\n  background: var(--tgaf-soft);\r\n}\r\n\r\n.tgaf-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(--tgaf-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.tgaf-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tgaf-red);\r\n}\r\n\r\n.taxrep-us-de-german-accounts-fbar-form-8938 h1,\r\n.taxrep-us-de-german-accounts-fbar-form-8938 h2,\r\n.taxrep-us-de-german-accounts-fbar-form-8938 h3 {\r\n  margin-top: 0;\r\n  color: var(--tgaf-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-german-accounts-fbar-form-8938 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-german-accounts-fbar-form-8938 h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-german-accounts-fbar-form-8938 h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-german-accounts-fbar-form-8938 p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tgaf-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.tgaf-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.tgaf-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.tgaf-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tgaf-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tgaf-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tgaf-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.tgaf-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.tgaf-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(--tgaf-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.tgaf-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tgaf-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tgaf-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tgaf-intro strong {\r\n  color: var(--tgaf-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tgaf-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.tgaf-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(--tgaf-line);\r\n  border-radius: 20px;\r\n  background: var(--tgaf-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.tgaf-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(--tgaf-blue);\r\n}\r\n\r\n.tgaf-topic-card:nth-child(2n)::before {\r\n  background: var(--tgaf-red);\r\n}\r\n\r\n.tgaf-topic-card:nth-child(4n)::before {\r\n  background: var(--tgaf-navy);\r\n}\r\n\r\n.tgaf-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tgaf-shadow);\r\n}\r\n\r\n.tgaf-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tgaf-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tgaf-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tgaf-muted);\r\n}\r\n\r\n.tgaf-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(--tgaf-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tgaf-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tgaf-topic-card:hover .tgaf-card-link::after,\r\n.tgaf-situation-card:hover .tgaf-card-link::after,\r\n.tgaf-article-card:hover .tgaf-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tgaf-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(--tgaf-line);\r\n  border-radius: 20px;\r\n  background: var(--tgaf-white);\r\n}\r\n\r\n.tgaf-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgaf-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.tgaf-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tgaf-muted);\r\n}\r\n\r\n.tgaf-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgaf-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tgaf-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.tgaf-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(--tgaf-line);\r\n  border-radius: 18px;\r\n  background: var(--tgaf-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.tgaf-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgaf-shadow);\r\n}\r\n\r\n.tgaf-situation-card p {\r\n  color: var(--tgaf-muted);\r\n}\r\n\r\n.tgaf-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.tgaf-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tgaf-blue-soft);\r\n  color: var(--tgaf-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tgaf-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.tgaf-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(--tgaf-line);\r\n  border-radius: 18px;\r\n  background: var(--tgaf-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tgaf-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgaf-shadow);\r\n}\r\n\r\n.tgaf-article-accent {\r\n  height: 6px;\r\n  background: var(--tgaf-blue);\r\n}\r\n\r\n.tgaf-article-card:nth-child(3n + 1) .tgaf-article-accent {\r\n  background: var(--tgaf-red);\r\n}\r\n\r\n.tgaf-article-card:nth-child(3n + 3) .tgaf-article-accent {\r\n  background: var(--tgaf-navy);\r\n}\r\n\r\n.tgaf-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.tgaf-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tgaf-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.tgaf-article-body p {\r\n  color: var(--tgaf-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tgaf-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(--tgaf-line);\r\n  border-radius: 18px;\r\n  background: var(--tgaf-blue-soft);\r\n}\r\n\r\n.tgaf-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tgaf-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(--tgaf-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tgaf-tool-box h2,\r\n.tgaf-tool-box p {\r\n  color: var(--tgaf-white);\r\n}\r\n\r\n.tgaf-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tgaf-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tgaf-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(--tgaf-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tgaf-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tgaf-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(--tgaf-navy);\r\n  color: var(--tgaf-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.tgaf-button-alt {\r\n  background: var(--tgaf-blue);\r\n}\r\n\r\n.tgaf-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tgaf-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tgaf-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tgaf-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tgaf-situation-grid,\r\n  .tgaf-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  .tgaf-system-box,\r\n  .tgaf-tool-box,\r\n  .tgaf-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgaf-wrap {\r\n    width: min(calc(100% - 28px), var(--tgaf-width));\r\n  }\r\n\r\n  .tgaf-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tgaf-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tgaf-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tgaf-topic-grid,\r\n  .tgaf-situation-grid,\r\n  .tgaf-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tgaf-system-box,\r\n  .tgaf-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tgaf-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-german-accounts-fbar-form-8938 .tgaf-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tgaf-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(--tgaf-blue-soft);\r\n  color: var(--tgaf-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tgaf-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.tgaf-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tgaf-line);\r\n  border-radius: 18px;\r\n  background: var(--tgaf-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tgaf-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tgaf-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.tgaf-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tgaf-muted);\r\n}\r\n\r\n.tgaf-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgaf-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tgaf-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.tgaf-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tgaf-line);\r\n  border-radius: 18px;\r\n  background: var(--tgaf-white);\r\n}\r\n\r\n.tgaf-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tgaf-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tgaf-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tgaf-muted);\r\n}\r\n\r\n.tgaf-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.tgaf-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tgaf-line);\r\n  border-radius: 16px;\r\n  background: var(--tgaf-white);\r\n}\r\n\r\n.tgaf-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tgaf-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tgaf-muted);\r\n}\r\n\r\n.tgaf-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tgaf-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tgaf-blue-soft);\r\n}\r\n\r\n.tgaf-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgaf-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(--tgaf-line);\r\n  border-radius: 18px;\r\n  background: var(--tgaf-white);\r\n}\r\n\r\n.tgaf-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tgaf-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tgaf-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  .tgaf-two-col,\r\n  .tgaf-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgaf-step-grid,\r\n  .tgaf-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\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-german-accounts-fbar-form-8938\">\r\n\r\n  <section class=\"tgaf-hero\">\r\n    <div class=\"tgaf-wrap tgaf-hero-content\">\r\n      <div class=\"tgaf-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><a href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\">D\u00e9clarations fiscales et rapports<\/a><\/span>\r\n        <span>Comptes en Allemagne \u2013 FBAR et formulaire 8938<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tgaf-eyebrow\">D\u00e9claration des comptes \u00e9trangers entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>Comptes allemands : FBAR et formulaire 8938<\/h1>\r\n\r\n      <p class=\"tgaf-lead\">\r\n        Les personnes am\u00e9ricaines titulaires de comptes bancaires, de courtage ou d'autres comptes financiers en Allemagne peuvent avoir des obligations de d\u00e9claration distinctes au titre du FBAR et du formulaire 8938. Les deux r\u00e9gimes se chevauchent, mais ils utilisent des seuils, des formulaires et des concepts de d\u00e9claration diff\u00e9rents et doivent \u00eatre examin\u00e9s ind\u00e9pendamment chaque ann\u00e9e.\r\n      <\/p>\r\n\r\n      <nav class=\"tgaf-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tgaf-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tgaf-jump-link\" href=\"#fbar\">FBAR<\/a>\r\n        <a class=\"tgaf-jump-link\" href=\"#8938\">Formulaire 8938<\/a>\r\n        <a class=\"tgaf-jump-link\" href=\"#accounts\">Types de compte<\/a>\r\n        <a class=\"tgaf-jump-link\" href=\"#planning\">Liste de contr\u00f4le annuelle<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tgaf-section\">\r\n    <div class=\"tgaf-wrap\">\r\n      <div class=\"tgaf-two-col\">\r\n        <div class=\"tgaf-intro\">\r\n          <p class=\"tgaf-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Le FBAR et le formulaire 8938 sont li\u00e9s, mais il ne s'agit pas de la m\u00eame d\u00e9claration<\/h2>\r\n\r\n          <p class=\"tgaf-lead\">\r\n            Les comptes allemands peuvent figurer sur les deux d\u00e9clarations, mais les seuils de d\u00e9claration, les d\u00e9finitions des comptes et les m\u00e9canismes de reporting diff\u00e8rent. Le d\u00e9p\u00f4t de l'une ne satisfait pas automatiquement \u00e0 l'autre.\r\n          <\/p>\r\n\r\n          <p>\r\n            Un processus annuel rigoureux commence par l'identification de tous les comptes financiers et actifs \u00e9trangers, la d\u00e9termination de la propri\u00e9t\u00e9 ou du pouvoir de signature et la documentation de la valeur maximale pour l'ann\u00e9e concern\u00e9e.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tgaf-side-box\">\r\n          <h3>Comptes allemands courants<\/h3>\r\n          <ul class=\"tgaf-side-list\">\r\n            <li>Comptes courants et d'\u00e9pargne<\/li>\r\n            <li>Comptes de courtage et de conservation<\/li>\r\n            <li>Comptes joints<\/li>\r\n            <li>Comptes professionnels avec pouvoir de signature<\/li>\r\n            <li>Liquidit\u00e9s et titres d\u00e9tenus dans des banques allemandes<\/li>\r\n            <li>Autres comptes financiers \u00e0 l'\u00e9tranger<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tgaf-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            L'homologue allemand TaxRep se concentre sur la d\u00e9claration fiscale en Allemagne des comptes bancaires, d'investissement et autres actifs financiers d\u00e9tenus par des contribuables am\u00e9ricains en Allemagne.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tgaf-button tgaf-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    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"fbar\" class=\"tgaf-section tgaf-section-soft\">\r\n    <div class=\"tgaf-wrap\">\r\n      <p class=\"tgaf-eyebrow\">FBAR<\/p>\r\n      <h2>Le FBAR se concentre sur les comptes financiers \u00e9trangers et les valeurs cumul\u00e9es des comptes<\/h2>\r\n\r\n      <div class=\"tgaf-situation-grid\">\r\n\r\n        <article class=\"tgaf-situation-card\">\r\n          <h3>Seuil agr\u00e9g\u00e9<\/h3>\r\n          <p>\r\n            La d\u00e9claration FBAR est bas\u00e9e sur la valeur globale des comptes financiers \u00e9trangers, et non sur le fait que chaque compte individuel d\u00e9passe ou non le seuil de mani\u00e8re isol\u00e9e.\r\n          <\/p>\r\n          <div class=\"tgaf-tags\"><span class=\"tgaf-tag\">FBAR<\/span><span class=\"tgaf-tag\">Valeur globale<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgaf-situation-card\">\r\n          <h3>Valeur maximale du compte<\/h3>\r\n          <p>\r\n            Chaque compte d\u00e9clarant n\u00e9cessite g\u00e9n\u00e9ralement la valeur maximale atteinte au cours de l'ann\u00e9e civile, convertie en dollars am\u00e9ricains aux fins de la d\u00e9claration.\r\n          <\/p>\r\n          <div class=\"tgaf-tags\"><span class=\"tgaf-tag\">Solde maximal<\/span><span class=\"tgaf-tag\">FX<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgaf-situation-card\">\r\n          <h3>Pouvoir de signature<\/h3>\r\n          <p>\r\n            Le FBAR peut s'appliquer m\u00eame si la personne am\u00e9ricaine ne poss\u00e8de pas le compte mais dispose d'un pouvoir de signature ou d'un autre pouvoir de d\u00e9claration sur celui-ci.\r\n          <\/p>\r\n          <div class=\"tgaf-tags\"><span class=\"tgaf-tag\">Autorit\u00e9<\/span><span class=\"tgaf-tag\">Comptes professionnels<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"8938\" class=\"tgaf-section\">\r\n    <div class=\"tgaf-wrap\">\r\n      <p class=\"tgaf-eyebrow\">Formulaire 8938<\/p>\r\n      <h2>Le formulaire 8938 peut couvrir des actifs financiers \u00e9trangers autres que des comptes bancaires<\/h2>\r\n\r\n      <div class=\"tgaf-question-grid\">\r\n\r\n        <div class=\"tgaf-question-card\">\r\n          <h3>Seuils de d\u00e9claration distincts<\/h3>\r\n          <p>\r\n            Le formulaire 8938 utilise ses propres seuils, qui peuvent varier selon le statut de d\u00e9claration et le fait que le contribuable r\u00e9side aux \u00c9tats-Unis ou \u00e0 l'\u00e9tranger.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgaf-question-card\">\r\n          <h3>Port\u00e9e d'actifs plus large<\/h3>\r\n          <p>\r\n            Le formulaire 8938 peut inclure des actifs financiers \u00e9trangers sp\u00e9cifi\u00e9s qui ne sont pas n\u00e9cessairement trait\u00e9s de la m\u00eame mani\u00e8re dans le cadre du FBAR.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgaf-question-card\">\r\n          <h3>Joint au formulaire 1040<\/h3>\r\n          <p>\r\n            Le formulaire 8938 est g\u00e9n\u00e9ralement joint \u00e0 la d\u00e9claration de revenus am\u00e9ricaine, contrairement au FBAR, qui est d\u00e9pos\u00e9 s\u00e9par\u00e9ment.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgaf-question-card\">\r\n          <h3>Pas de substitution individuelle<\/h3>\r\n          <p>\r\n            Un compte d\u00e9clar\u00e9 sur le formulaire FBAR peut \u00e9galement devoir \u00eatre pris en compte pour le formulaire 8938 ; la d\u00e9claration sur l'un des formulaires ne remplace pas l'autre.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"accounts\" class=\"tgaf-section tgaf-section-soft\">\r\n    <div class=\"tgaf-wrap\">\r\n      <p class=\"tgaf-eyebrow\">Types de comptes allemands<\/p>\r\n      <h2>Diff\u00e9rentes structures de compte n\u00e9cessitent une documentation diff\u00e9rente<\/h2>\r\n\r\n      <div class=\"tgaf-article-grid\">\r\n\r\n        <article class=\"tgaf-article-card\"><div class=\"tgaf-article-accent\"><\/div><div class=\"tgaf-article-body\">\r\n          <div class=\"tgaf-article-meta\">Comptes bancaires<\/div>\r\n          <h3>Comptes courants et d'\u00e9pargne<\/h3>\r\n          <p>Les comptes bancaires allemands standard sont g\u00e9n\u00e9ralement les comptes \u00e9trangers les plus simples \u00e0 identifier et \u00e0 documenter.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/fr\/etats-unis-allemagne\/fbar-americans-germany\/\">Lire le guide FBAR<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgaf-article-card\"><div class=\"tgaf-article-accent\"><\/div><div class=\"tgaf-article-body\">\r\n          <div class=\"tgaf-article-meta\">Courtage<\/div>\r\n          <h3>Comptes de courtage et de conservation allemands<\/h3>\r\n          <p>Les comptes de courtage peuvent regrouper des liquidit\u00e9s, des valeurs mobili\u00e8res et des produits d'investissement, et peuvent g\u00e9n\u00e9rer des d\u00e9clarations fiscales suppl\u00e9mentaires concernant les PFIC ou l'imp\u00f4t sur le revenu.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/fr\/etats-unis-allemagne\/comptes-dinvestissement-allemands-citoyen-americain\/\">Lire le guide du compte d'investissement<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgaf-article-card\"><div class=\"tgaf-article-accent\"><\/div><div class=\"tgaf-article-body\">\r\n          <div class=\"tgaf-article-meta\">Comptes joints<\/div>\r\n          <h3>Comptes allemands conjoints<\/h3>\r\n          <p>Les comptes joints doivent \u00eatre examin\u00e9s en fonction des r\u00e8gles de propri\u00e9t\u00e9 et de d\u00e9claration de la personne am\u00e9ricaine, plut\u00f4t que de simplement diviser le solde.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/fr\/etats-unis-allemagne\/fbar-americans-germany\/\">Lire le guide FBAR<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgaf-article-card\"><div class=\"tgaf-article-accent\"><\/div><div class=\"tgaf-article-body\">\r\n          <div class=\"tgaf-article-meta\">Formulaire 8938<\/div>\r\n          <h3>Actifs allemands sur le formulaire 8938<\/h3>\r\n          <p>Les actifs financiers \u00e9trangers sp\u00e9cifi\u00e9s peuvent aller au-del\u00e0 des comptes de d\u00e9p\u00f4t ordinaires.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-8938-german-assets\/\">Lire le guide du formulaire 8938<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgaf-article-card\"><div class=\"tgaf-article-accent\"><\/div><div class=\"tgaf-article-body\">\r\n          <div class=\"tgaf-article-meta\">PFIC<\/div>\r\n          <h3>Fonds allemands dans des comptes de courtage<\/h3>\r\n          <p>La d\u00e9tention de fonds \u00e9trangers peut cr\u00e9er des obligations de d\u00e9claration au titre du formulaire 8621, en plus des obligations FBAR et du formulaire 8938 au niveau du compte.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-8621-german-etfs\/\">Lire le guide du formulaire 8621<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgaf-article-card\"><div class=\"tgaf-article-accent\"><\/div><div class=\"tgaf-article-body\">\r\n          <div class=\"tgaf-article-meta\">Conformit\u00e9 annuelle<\/div>\r\n          <h3>D\u00e9clarations de revenus am\u00e9ricaines en vivant en Allemagne<\/h3>\r\n          <p>Le FBAR et le formulaire 8938 doivent \u00eatre coordonn\u00e9s avec le formulaire 1040, les cr\u00e9dits d'imp\u00f4t \u00e9tranger et les autres d\u00e9clarations d'information annuelles.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus-de-citoyen-americain-vivant-en-allemagne\/\">Lire le guide du d\u00e9p\u00f4t annuel<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"planning\" class=\"tgaf-section\">\r\n    <div class=\"tgaf-wrap\">\r\n      <p class=\"tgaf-eyebrow\">Liste de contr\u00f4le pour le rapport annuel<\/p>\r\n      <h2>Conservez les registres au niveau du compte avant qu'il ne devienne difficile de reconstituer les donn\u00e9es de fin d'ann\u00e9e<\/h2>\r\n\r\n      <div class=\"tgaf-question-grid\">\r\n        <div class=\"tgaf-question-card\"><h3>Liste des comptes<\/h3><p>Conservez une liste compl\u00e8te de tous les comptes bancaires, de courtage et autres comptes financiers \u00e9trangers allemands d\u00e9tenus au cours de l'ann\u00e9e.<\/p><\/div>\r\n        <div class=\"tgaf-question-card\"><h3>Valeurs maximales<\/h3><p>Enregistrez la valeur annuelle la plus \u00e9lev\u00e9e de chaque compte au lieu de vous fier uniquement au solde du 31 d\u00e9cembre.<\/p><\/div>\r\n        <div class=\"tgaf-question-card\"><h3>Indivision<\/h3><p>Documentez tous les propri\u00e9taires et la propri\u00e9t\u00e9 ou l'autorit\u00e9 de la personne am\u00e9ricaine sur chaque compte joint.<\/p><\/div>\r\n        <div class=\"tgaf-question-card\"><h3>Type de compte<\/h3><p>Distinguer les comptes de d\u00e9p\u00f4t, les comptes de courtage\/conservation et les comptes d\u00e9tenus \u00e0 des fins professionnelles ou d'entreprise.<\/p><\/div>\r\n        <div class=\"tgaf-question-card\"><h3>Taux de change<\/h3><p>Utilisez un support de conversion en dollars am\u00e9ricains coh\u00e9rent pour les soldes maximaux et les rapports de fin d'ann\u00e9e.<\/p><\/div>\r\n        <div class=\"tgaf-question-card\"><h3>D\u00e9clarations \u00e0 l'appui<\/h3><p>Conservez les relev\u00e9s bancaires et de courtage annuels afin de pouvoir justifier les soldes d\u00e9clar\u00e9s ult\u00e9rieurement.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgaf-section tgaf-section-soft\">\r\n    <div class=\"tgaf-wrap\">\r\n      <p class=\"tgaf-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Poursuivez avec les obligations de d\u00e9claration pertinentes<\/h2>\r\n\r\n      <div class=\"tgaf-topic-grid\">\r\n        <a class=\"tgaf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\">\r\n          <div class=\"tgaf-topic-number\">08<\/div>\r\n          <h3>D\u00e9clarations fiscales et rapports<\/h3>\r\n          <p>Retourner au p\u00f4le complet des reportages \u00c9tats-Unis\u2013Allemagne.<\/p>\r\n          <span class=\"tgaf-card-link\">Explorer les rapports<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgaf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/fbar-americans-germany\/\">\r\n          <div class=\"tgaf-topic-number\">FBAR<\/div>\r\n          <h3>FBAR pour les Am\u00e9ricains en Allemagne<\/h3>\r\n          <p>D\u00e9claration des comptes bancaires et financiers \u00e9trangers.<\/p>\r\n          <span class=\"tgaf-card-link\">Explorer FBAR<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgaf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/form-8938-german-assets\/\">\r\n          <div class=\"tgaf-topic-number\">8938<\/div>\r\n          <h3>Formulaire 8938<\/h3>\r\n          <p>D\u00e9claration FATCA pour les actifs financiers allemands.<\/p>\r\n          <span class=\"tgaf-card-link\">Explorer le formulaire 8938<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgaf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/comptes-dinvestissement-allemands-citoyen-americain\/\">\r\n          <div class=\"tgaf-topic-number\">FACT<\/div>\r\n          <h3>Comptes d'investissement allemands<\/h3>\r\n          <p>Comptes de courtage, PFIC et d\u00e9clarations fiscales am\u00e9ricaines associ\u00e9es.<\/p>\r\n          <span class=\"tgaf-card-link\">Explorer les investissements<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgaf-section\">\r\n    <div class=\"tgaf-wrap tgaf-contact\">\r\n      <p class=\"tgaf-eyebrow\">D\u00e9claration des comptes \u00e9trangers entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h2>Avez-vous des comptes bancaires ou de courtage en Allemagne ?<\/h2>\r\n      <p>\r\n        Nous pouvons coordonner le FBAR, le formulaire 8938, la d\u00e9claration des comptes conjoints, les comptes de courtage, la documentation sur les taux de change et les d\u00e9clarations fiscales am\u00e9ricaines associ\u00e9es.\r\n      <\/p>\r\n      <a class=\"tgaf-button\" href=\"\/fr\/contact\/\">Discutez de votre d\u00e9claration de comptes \u00e9trangers<\/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 German Accounts \u2013 FBAR &amp; Form 8938 U.S.\u2013Germany Foreign Account Reporting German Accounts: FBAR &amp; Form 8938 U.S. persons with German bank, brokerage or other financial accounts may have separate FBAR and Form 8938 reporting obligations. The two regimes overlap, but they use different thresholds, forms and reporting [&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-16047","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>German Accounts: FBAR &amp; Form 8938 | U.S. Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance on German accounts for U.S. persons, including FBAR, Form 8938, joint accounts, maximum balances and brokerage accounts.\" \/>\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\/comptes-allemands-formulaire-fbar-8938\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"german-accounts-fbar-form-8938\" \/>\n<meta property=\"og:description\" content=\"Tax guidance on German accounts for U.S. persons, including FBAR, Form 8938, joint accounts, maximum balances and brokerage accounts.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/comptes-allemands-formulaire-fbar-8938\/\" \/>\n<meta property=\"og:site_name\" content=\"TaxRep\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-28T06:40:31+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\\\/german-accounts-fbar-form-8938\\\/\",\"url\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/german-accounts-fbar-form-8938\\\/\",\"name\":\"German Accounts: FBAR & Form 8938 | U.S. Tax Guide\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#website\"},\"datePublished\":\"2026-08-28T06:39:12+00:00\",\"dateModified\":\"2026-08-28T06:40:31+00:00\",\"description\":\"Tax guidance on German accounts for U.S. persons, including FBAR, Form 8938, joint accounts, maximum balances and brokerage accounts.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/german-accounts-fbar-form-8938\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/german-accounts-fbar-form-8938\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/german-accounts-fbar-form-8938\\\/#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\":\"german-accounts-fbar-form-8938\"}]},{\"@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":"Comptes en Allemagne : FBAR &amp; 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