{"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":"conti-tedeschi-modulo-fbar-8938","status":"publish","type":"page","link":"https:\/\/taxrep.us\/it\/united-states-germany\/german-accounts-fbar-form-8938\/","title":{"rendered":"conti-tedeschi-fbar-modulo-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=\"Briciola di pane\">\r\n        <span><a href=\"\/it\/\">Casa<\/a><\/span>\r\n        <span><a href=\"\/it\/stati-uniti-germania\/\">Stati Uniti-Germania<\/a><\/span>\r\n        <span><a href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-2\/\">Dichiarazioni fiscali e rendiconti<\/a><\/span>\r\n        <span>Conti tedeschi \u2013 FBAR e Modulo 8938<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tgaf-eyebrow\">Segnalazione dei conti esteri tra Stati Uniti e Germania<\/p>\r\n      <h1>Conti in Germania: FBAR e Modulo 8938<\/h1>\r\n\r\n      <p class=\"tgaf-lead\">\r\n        I soggetti statunitensi con conti bancari, di intermediazione o di altro tipo finanziario in Germania potrebbero avere obblighi di reporting separati relativi all'FBAR e al Modulo 8938. I due regimi si sovrappongono, ma utilizzano soglie, moduli e concetti di reporting diversi e dovrebbero essere esaminati indipendentemente ogni anno.\r\n      <\/p>\r\n\r\n      <nav class=\"tgaf-jump-nav\" aria-label=\"Sezioni della pagina\">\r\n        <a class=\"tgaf-jump-link\" href=\"#overview\">Panoramica<\/a>\r\n        <a class=\"tgaf-jump-link\" href=\"#fbar\">FBAR<\/a>\r\n        <a class=\"tgaf-jump-link\" href=\"#8938\">Modulo 8938<\/a>\r\n        <a class=\"tgaf-jump-link\" href=\"#accounts\">Tipi di account<\/a>\r\n        <a class=\"tgaf-jump-link\" href=\"#planning\">Elenco annuale<\/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\">Panoramica<\/p>\r\n          <h2>L'FBAR e il Modulo 8938 sono correlati, ma non sono la stessa dichiarazione<\/h2>\r\n\r\n          <p class=\"tgaf-lead\">\r\n            I conti tedeschi possono comparire su entrambe le segnalazioni, ma le soglie di segnalazione, le definizioni dei conti e i meccanismi di rendicontazione differiscono. Presentare l'una non soddisfa automaticamente l'altra.\r\n          <\/p>\r\n\r\n          <p>\r\n            Un processo annuale pulito inizia identificando tutti i conti finanziari e le attivit\u00e0 estere, determinando la propriet\u00e0 o l'autorit\u00e0 di firma e documentando il valore massimo per l'anno di riferimento.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tgaf-side-box\">\r\n          <h3>Comuni account tedeschi<\/h3>\r\n          <ul class=\"tgaf-side-list\">\r\n            <li>Conti correnti e di risparmio<\/li>\r\n            <li>Conti di intermediazione e custodia<\/li>\r\n            <li>Conti cointestati<\/li>\r\n            <li>Conti aziendali con potere di firma<\/li>\r\n            <li>Contanti e titoli detenuti presso banche tedesche<\/li>\r\n            <li>Altri conti finanziari esteri<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tgaf-sister\">\r\n        <div>\r\n          <h3>Prospettiva fiscale tedesca<\/h3>\r\n          <p>\r\n            La controparte tedesca TaxRep si concentra sulla dichiarazione dei redditi tedesca di conti bancari, investimenti e altre attivit\u00e0 finanziarie detenute da contribuenti statunitensi in Germania.\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          Una prospettiva tedesca aperta\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>L&#x27;FBAR riguarda i conti finanziari esteri e il valore complessivo dei conti<\/h2>\r\n\r\n      <div class=\"tgaf-situation-grid\">\r\n\r\n        <article class=\"tgaf-situation-card\">\r\n          <h3>Soglia aggregata<\/h3>\r\n          <p>\r\n            L&#x27;obbligo di presentazione dell&#x27;FBAR si basa sul valore complessivo dei conti finanziari esteri,\r\n            non sul fatto che ogni singolo conto superi di per s\u00e9 la soglia.\r\n          <\/p>\r\n          <div class=\"tgaf-tags\"><span class=\"tgaf-tag\">FBAR<\/span><span class=\"tgaf-tag\">Valore aggregato<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgaf-situation-card\">\r\n          <h3>Valore massimo del conto<\/h3>\r\n          <p>\r\n            Ciascun conto dichiarabile richiede generalmente il valore massimo raggiunto durante l'anno solare, convertito in dollari USA ai fini della dichiarazione.\r\n          <\/p>\r\n          <div class=\"tgaf-tags\"><span class=\"tgaf-tag\">Saldo massimo<\/span><span class=\"tgaf-tag\">FX<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgaf-situation-card\">\r\n          <h3>Potere di firma<\/h3>\r\n          <p>\r\n            L'FBAR pu\u00f2 applicarsi anche quando la persona statunitense non possiede il conto ma ha su di esso un'autorit\u00e0 di firma o altra autorit\u00e0 soggetta a segnalazione.\r\n          <\/p>\r\n          <div class=\"tgaf-tags\"><span class=\"tgaf-tag\">Autorit\u00e0<\/span><span class=\"tgaf-tag\">Conti aziendali<\/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\">Modulo 8938<\/p>\r\n      <h2>Il modulo 8938 pu\u00f2 coprire attivit\u00e0 finanziarie estere oltre ai conti bancari<\/h2>\r\n\r\n      <div class=\"tgaf-question-grid\">\r\n\r\n        <div class=\"tgaf-question-card\">\r\n          <h3>Soglie di deposito separate<\/h3>\r\n          <p>\r\n            Il modulo 8938 utilizza soglie proprie, che possono variare a seconda dello stato civile ai fini della dichiarazione dei redditi e del fatto che il contribuente risieda negli Stati Uniti o all'estero.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgaf-question-card\">\r\n          <h3>Ambito di attivit\u00e0 pi\u00f9 ampio<\/h3>\r\n          <p>\r\n            Il modulo 8938 pu\u00f2 includere attivit\u00e0 finanziarie estere specificate che non sono necessariamente trattate allo stesso modo ai sensi dell'FBAR.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgaf-question-card\">\r\n          <h3>Presentata insieme al modulo 1040<\/h3>\r\n          <p>\r\n            Il modulo 8938 viene generalmente allegato alla dichiarazione dei redditi statunitense, a differenza dell'FBAR, che viene depositato separatamente.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgaf-question-card\">\r\n          <h3>Nessuna sostituzione uno a uno<\/h3>\r\n          <p>\r\n            Un conto dichiarato sull'FBAR potrebbe anche dover essere preso in considerazione per il Modulo 8938; la dichiarazione su un modulo non sostituisce l'altra.\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\">Tipi di conto tedesco<\/p>\r\n      <h2>Strutture di account differenti richiedono documentazione differente<\/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\">Conti bancari<\/div>\r\n          <h3>Conti correnti e di risparmio<\/h3>\r\n          <p>I normali conti bancari tedeschi sono in genere i conti esteri pi\u00f9 semplici da identificare e documentare.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/it\/stati-uniti-germania\/fbar-americans-germany\/\">Leggi la guida 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\">Intermediazione<\/div>\r\n          <h3>Conti di intermediazione e custodia tedeschi<\/h3>\r\n          <p>I conti di intermediazione possono combinare liquidit\u00e0, titoli e prodotti d'investimento e possono generare obblighi di rendicontazione aggiuntivi per le PFIC o per le imposte sul reddito.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/it\/stati-uniti-germania\/conti-di-investimento-tedeschi-per-cittadini-statunitensi\/\">Leggi la guida al conto di investimento<\/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\">Conti congiunti<\/div>\r\n          <h3>Conti tedeschi cointestati<\/h3>\r\n          <p>I conti cointestati dovrebbero essere esaminati in base alla propriet\u00e0 del soggetto statunitense e alle regole di segnalazione, anzich\u00e9 suddividendo semplicemente il saldo.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/it\/stati-uniti-germania\/fbar-americans-germany\/\">Leggi la guida 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\">Modulo 8938<\/div>\r\n          <h3>Attivit\u00e0 tedesche sul Modulo 8938<\/h3>\r\n          <p>Le attivit\u00e0 finanziarie estere specificate possono estendersi oltre i normali conti di deposito.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/it\/stati-uniti-germania\/form-8938-german-assets\/\">Leggi la guida del modulo 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>Fondi tedeschi all'interno di conti di intermediazione<\/h3>\r\n          <p>Le partecipazioni in fondi esteri possono generare obblighi di rendicontazione con il Modulo 8621, oltre agli obblighi relativi all'FBAR a livello di conto e al Modulo 8938.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/it\/stati-uniti-germania\/form-8621-german-etfs\/\">Leggi la guida del Modulo 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\u00e0 annuale<\/div>\r\n          <h3>Dichiarazione dei redditi degli Stati Uniti mentre si vive in Germania<\/h3>\r\n          <p>L'FBAR e il Modulo 8938 devono essere coordinati con il Modulo 1040, i crediti d'imposta esteri e altre dichiarazioni informative annuali.<\/p>\r\n          <a class=\"tgaf-card-link\" href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-cittadino-americano-residente-in-germania\/\">Leggi la guida al deposito annuale<\/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\">Lista di controllo per la rendicontazione annuale<\/p>\r\n      <h2>Conserva i registri a livello di account prima che i dati di fine anno diventino difficili da ricostruire<\/h2>\r\n\r\n      <div class=\"tgaf-question-grid\">\r\n        <div class=\"tgaf-question-card\"><h3>Elenco account<\/h3><p>Mantieni un elenco completo di conti bancari, di intermediazione e di altri conti finanziari esteri tedeschi detenuti durante l'anno.<\/p><\/div>\r\n        <div class=\"tgaf-question-card\"><h3>Valori massimi<\/h3><p>Registra il valore annuale pi\u00f9 alto di ciascun conto anzich\u00e9 affidarti solo al saldo del 31 dicembre.<\/p><\/div>\r\n        <div class=\"tgaf-question-card\"><h3>Compropriet\u00e0<\/h3><p>Documentare tutti i proprietari e la propriet\u00e0 o l'autorit\u00e0 della persona statunitense su ciascun conto cointestato.<\/p><\/div>\r\n        <div class=\"tgaf-question-card\"><h3>Tipo di account<\/h3><p>Distinguere i conti di deposito, i conti di intermediazione\/custodia e i conti detenuti per scopi commerciali o aziendali.<\/p><\/div>\r\n        <div class=\"tgaf-question-card\"><h3>Tassi di cambio<\/h3><p>Utilizzare il supporto costante di conversione in dollari USA per i saldi massimi e la rendicontazione di fine anno.<\/p><\/div>\r\n        <div class=\"tgaf-question-card\"><h3>Dichiarazioni a supporto<\/h3><p>Conservare gli estratti conto bancari e di intermediazione annuali in modo che i saldi riportati possano essere comprovati in seguito.<\/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\">Guide correlate tra Stati Uniti e Germania<\/p>\r\n      <h2>Continuare con i relativi obblighi di segnalazione<\/h2>\r\n\r\n      <div class=\"tgaf-topic-grid\">\r\n        <a class=\"tgaf-topic-card\" href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-2\/\">\r\n          <div class=\"tgaf-topic-number\">08<\/div>\r\n          <h3>Dichiarazioni fiscali e rendiconti<\/h3>\r\n          <p>Torna al centro di reportistica completo USA-Germania.<\/p>\r\n          <span class=\"tgaf-card-link\">Scopri la reportistica<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgaf-topic-card\" href=\"\/it\/stati-uniti-germania\/fbar-americans-germany\/\">\r\n          <div class=\"tgaf-topic-number\">FBAR<\/div>\r\n          <h3>FBAR per gli americani in Germania<\/h3>\r\n          <p>Dichiarazione dei conti bancari e finanziari esteri.<\/p>\r\n          <span class=\"tgaf-card-link\">Esplora FBAR<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgaf-topic-card\" href=\"\/it\/stati-uniti-germania\/form-8938-german-assets\/\">\r\n          <div class=\"tgaf-topic-number\">8938<\/div>\r\n          <h3>Modulo 8938<\/h3>\r\n          <p>Segnalazione FATCA per attivit\u00e0 finanziarie tedesche.<\/p>\r\n          <span class=\"tgaf-card-link\">Esplora il Modulo 8938<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgaf-topic-card\" href=\"\/it\/stati-uniti-germania\/conti-di-investimento-tedeschi-per-cittadini-statunitensi\/\">\r\n          <div class=\"tgaf-topic-number\">Fatt.<\/div>\r\n          <h3>Conti di investimento tedeschi<\/h3>\r\n          <p>Conti di intermediazione, PFIC e relativi obblighi di segnalazione negli Stati Uniti.<\/p>\r\n          <span class=\"tgaf-card-link\">Esplora gli investimenti<\/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\">Segnalazione dei conti esteri tra Stati Uniti e Germania<\/p>\r\n      <h2>Hai conti bancari o di intermediazione in Germania?<\/h2>\r\n      <p>\r\n        Possiamo coordinare l'FBAR, il Modulo 8938, la dichiarazione dei conti cointestati, i conti di intermediazione, la documentazione sui tassi di cambio e i relativi adempimenti fiscali statunitensi.\r\n      <\/p>\r\n      <a class=\"tgaf-button\" href=\"\/it\/contatto\/\">Discuti la dichiarazione dei tuoi conti esteri<\/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\" 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