Usufruct / Reversionary ownership. In the case of a usufruct and reversionary-ownership account, the amount of income is declared in the name of the usufructuary. The amount of sales is declared in the name of the reversionary owner, unless the co-holders indicate in writing that it is a joint transfer by the reversionary owner and usufructuary of their respective rights. The transfer amount is then distributed according to the fiscal value of each of these rights. APPENDIX 2: Special terms MINORS Signature required: minor’s legal representative Documents to provide: - Account holder’s bank details - A copy of 2 forms of identification for the Account holder LEGALLY PROTECTED PERSONS JOINT AND SEVERAL ACCOUNT ACCOUNTS HELD BY SPOUSES (HUSBAND AND WIFE) JOINT ACCOUNTS (HUSBAND OR WIFE) USUFRUCT- REVERSIONARY-OWNERSHIP ACCOUNTS ACCOUNTS WITH AUTHORISED AGENT LEGAL ENTITIES Signature required: representative of the legally protected person Documents to provide: - Decision of the guardianship judge having pronounced a protective measure and appointed a representative for the legally protected person - The bank details of the Account holder or representative (according to the protection system) - A copy of 2 forms of identification for the Account holder A registration form is sent to each joint and several Account holder Signature required: each Account holder (or their representative in the case of minors and legally incompetent people) Documents to provide: - Bank details of each Account holder - A copy of 2 forms of identification for each Account holder A single registration form is sent to the couple Signature required: Signature of both spouses Documents to provide: - Bank details of a joint and several account or joint account - A copy of 2 forms of identification for each spouse A registration form is sent to each usufructuary and reversionary owner Signature required: each Account holder (or their representative in the case of minors and legally incompetent people) Documents to provide: - Bank details of each Account holder - A copy of 2 forms of identification for each Account holder Signature required: Signature of authorised agent Documents to provide: - A copy of the power of attorney (power of attorney drawn up by a solicitor or power of attorney by private agreement) - A copy of 2 forms of identification for the Account holder Signature required: Signature of an authorised representative Documents to provide: - All documents proving the identity and powers of the representative(s...
