Have you just arrived in France and are wondering whether you need to file an income tax return? Here are a few key questions to guide you:
1. What is your tax status?
Your arrival in France does not automatically entail any tax obligations. The first step is to determine whether you are a French tax resident or non-resident.
A foreigner’s tax residence in France is determined by various criteria, such as length of stay, and family and economic ties with France. It is important to consult the specific rules to find out whether you are considered a French tax resident.
2. Do you have a tax number?
If you have applied for a tax number, this can be particularly useful in this case, as it enables you to file your income tax return online as soon as you arrive.
If you don’t have a tax number, you won’t be able to declare your income via your personal space and will have to submit your forms in paper format – and with a generally shorter filing deadline.
3. What income do you have?
Depending on whether you’re an employee, a student, a retired person, you’ll have to declare your income in different ways.
4. Where does your income come from?
Depending on the source of your income, the country of origin may consider this income to be taxable in the country of payment. So it’s a good idea to check tax treaties to find out which country’s tax is ultimately due. And whether double taxation may apply in your case.
5. Do you have any specific obligations?
Do you have bank accounts outside France?
Do you keep a secondary residence in your country of origin? Are you a member of a trust?
In addition to income tax, you may be required to file specific forms in France.
Once you’ve answered all these questions, you can draw up the forms and submit them to your local tax office. Then all you must do is wait for your income tax notice to find out how much tax you have to pay.
