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ANGERS PRACTICAL GUIDE April 20180 6 0 4 6 5 60 8 8Prepare and enjoy your stay in FranceWWW.ESSCA.FR/ENWelcome to ESSCA! On behalf of ESSCA, the International Relations Office would like to welcome
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FREN stands for Foreign Account Tax Compliance Act (FATCA) Reporting and Compliance Enhancement Notification.
Financial institutions and certain non-financial foreign entities (NFFEs) are required to file FREN.
FREN can be filled out electronically through the IRS FATCA Registration System.
The purpose of FREN is to improve tax compliance by identifying U.S. persons holding financial assets outside the United States.
Information such as account balances, income, and tax identification numbers must be reported on FREN.
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