Yes, it is considered a foreign bank Account subject to FBAR regulation if the balance is more than $10,000. If it is more than $50,000 on the last day of the tax year or $75,000 at any time during the year, an 8938 would need to be reported as well unless he resided in Germany for 330 days in 2024. If that is the case, the reporting threshold increases to $200,000.
Here is where to report your FBAR report.
FBAR Reporting
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