I have been a little concerned that I had not declared my Paypal account (which is of course Luxembourg…) so did a bit of searching around on the internet.
I declare online, and have always, each year, added all the details of our accounts in the UK and elsewhere, but had not thought of Paypal when I started this all those years ago…
Anyway, the good news is that there is NO NEED to declare this as long as:
It used for small online payments
It is linked to a normal French bank account which funds it/receives any income
The total of any sales in the year is not more than Euros 10,000 - using ANY online payment system, PayPal included
You have the account in a personal capacity and not as a trader
Whew! So pleased that I am not risking a fine for an account that I use to make payment of around 150 euros a year.
Here is the link if you read French: