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It is not illegal to open an offshore bank account. Some governments want you to report it to them, so if you do this you will not be holding an illegal offshore bank account. If your government is especially agressive it is a particularly good idea to keep compliant with the laws at all times, if you do not want to get into trouble with your government. So it is best to disclose your offshore banking relationships to your government on the forms they provide so you can sleep at night and for your own personal safety etc.. Kind regards, James for Freedom Offshore dot com