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I saw this movie years ago, like 4 years or more. I guess it's in french language. It's during WWII (I don't know, but it has something to do with Nazis).

It's about a french woman who's against the nazis. So the nazis want to catch her because of that and also because she knows some accounts numbers in Switzerland.

she lives with her father and her son (a boy of 12 maybe) who his father is American.

She let the boy memorize all the accounts numbers, in case she has been captured or killed and she calls the boy's father (which he didn't know that he has a son, cuz he didn't know that she was pregnant), anyway, she calls him and tell him to come to France for his son.

The nazis come and kill the grandfather, take her. The boy escaped somehow, and his father comes to help him to go to Switzerland, through the mountains alone. He survives and he goes to a Swiss bank with a man and tells all the numbers.

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Sounds like Entrusted from 2003, based on Loup Durand's novel Daddy. From an online recap:

The film tells the story of Thomas von Gall (Thomas Brodie-Sangster), an 11-year-old chess genius who is kidnapped by the Nazis who want to use him to get to his mother, Maria (Giovanna Mezzogiorno). She is one of the leaders of the French underground helping the Jews. Maria calls Thomas’s father, an American named David Quatermain (Stephen Moyer) to come and take the boy to safety and sacrifices herself for her son. The movie focuses on Thomas and David’s journey to Switzerland as the boy is carrying a secret his mother entrusted him with and that he is to tell the board of a Swiss bank.

The trailer is available on Youtube.

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