Declaring overseas financial accounts in the France 2026 tax declaration

Hi, I would like to clarify my understanding of what has to be declared.
- All bank and savings accounts that were in existance in the tax year the declaration is for (which for the 2026 tax return is 2025), regardless of whether they are now closed.
- You don’t need to declare accounts closed before 2025.
- You don’t need to declare credit cards.
- You declare both personal and business accounts.
Please can you advise if my understanding is correct?

Now for the other questions I have.
With regard to Wise - I have one Wise account, but it has a pounds sterling wallet with a UK sort code and account number. And I have a Euro wallet with its own (Belgian) IBAN. Do these need to be declared as two separate accounts?

We also have a Currencies Direct account that we used to convert UK house sale money into euros. That account also has a pounds sterling wallet and a Euro wallet.  Do we need to declare that as well? And if so, do these need to be declared as two separate accounts?

I had a UK limited company which I closed down when I moved to France. I had a business bank account and a business savings account. In the section on the form relating to accounts for business use, it asks the name and address of the business, and what legal form it was. I assume I use the 02 code for ‘foreign company’?

In the same section it asks for the SIRET. But it’s a foreign company so it didn’t have one, but it did have a company number as per the UK system. Would I put that number in the SIRET box? Or leave it blank?

Thank you.