@remi_dubreuil , if you are a US person ( Citizen/GreenCard/ Resident for Tax Purposes ) you are taxed by the US on your world income i.e. all incomes no matter where generated. Thus you must report/ recognize your interest earnings from Foreign bank(s).
Also note that any taxes paid to a foreign Taxing authority is eligible for Foreign Tax credit ( in addition to Treaty assertions depending on your immigration status ). If the total Foreign Tax Paid/levied is equal/less that US$300 ( US$600 for a joint Filing ), you can use Safe Harbor rather than use of form 1116 ( with its limited allowable credit for the year ).
Is there more I can do for you ?
