The tax evaders are more than a month to repent: December 31, cell regulation introduced in April by Bercy close its doors. Reportedly, this special structure has so far treated about 800 cases of taxpayers who, after a time concealed their assets abroad, wish to put in order.

In these penitents, the French Treasury provides the "market" after they pay tax but the interest charges and penalties are negotiable. In addition, they are guaranteed not to be criminally prosecuted.

Betting on a rush of wrongdoing in the final straight, Bercy envisaged a final review of 2 000 cases handled. Such a result may seem disappointing. The famous list brandished by the Budget Minister, Eric Woerth, French listing of keeping accounts in Switzerland, has, alone, 3 000 names.The sums collected by the cell should not be extraordinary. Especially since, to attract shoppers, Bercy was ready to make some additional discounts for last repented, lowering the rate of penalties. These could, according to some tax, limited to 15% tax in the best cases (an ancient heritage or income expatriate several years old).

Small estates

"These are mostly" small estates "under 10 million euros using the cell. People are just very fortunate, "says a lawyer also. The motivation of repentant? Often leave a more healthy children. Some also come back by reason investments hidden in Switzerland do not always offer the best returns and, ultimately, capital good position in France, even subject to tax, almost all can relate.

In any case, people interested in the cell are no longer hanging. "The Swiss banks are in no hurry to give the pieces necessary to assemble the file," says another lawyer.

"To lower the ceiling on tax loopholes