隐瞒境外存款罪，是指国家工作人员在境外的存款，应当依照国家规定申报。数额较大、隐瞒不报的行为。

隐瞒境外存款罪主体是国家工作人员，主观方面属于故意，客观方面则表现为在境外有数额较大的存款，隐瞒不报的行为

《刑法》第395条第1款规定：

国家工作人员的财产、支出明显超过合法收入，差额巨大的，可以责令该国家工作人员说明来源，不能说明来源的，差额部分以非法所得论，处五年以下有期徒刑或者拘役，差额特别巨大的，处五年以上十年以下有期徒刑。财产的差额部分予以追缴。

A public servant of the state whose property ot expenture apparently exceeds his lawful incomes may, if the different is huge, be ordered to explain the sources of his property. If he can not explain the lawful sources of his property, the amount of property that exceeds his lawful incomes shall be treated as illegal gains, and he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and the property that exceeds his lawful incomes shall be taken over.

《刑法》第395条第2款规定：

国家工作人员在境外的存款，应当依照国家规定申报。数额较大、隐瞒不报的，处二年以下有期徒刑或者拘役；情节较轻的，由其所在单位或者上级主管机关酌情给予行政处分。

A public servant of the state shall, if having bank savings in another country or territory, make a report in accordance with the state's regulations. A person who has a relatively large amount of such savings and does not report them shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention; and if the circumstance is relatively minor, shall be given administrative sanctions according to the circumstance by the unit to which he belongs ot by the competent superior department.