A VERY GENERAL LOOK AT YOUR INCOME TAX OBLIGATIONS IN FRANCE

 

 


REMINDER

Income tax forms will be sent out in April. Deadlines differ, dependent upon whether they are filled in online or on paper.  Deadline for paper declarations has been moved forward compared to previous years, to May 19th at midnight. Online submissions depend on your department and are spread throughout June. The deadline for the P-O is June 9th.
The deadline for non-residents who have tax obligations in France is also May 19th at midnight for both paper and online, much earlier than previous years.

British pensions
The French social security system is financed through social security contributions, not taxes as in many other countries. Nevertheless, retirees on a British government pension are normally not liable to pay these contributions, recently confirmed by the finance ministry, despite the fact that many British ex pats were actually billed last year. Much confusion from region to region has meant that some have been refunded and others upheld. If your personal situation has not yet been  clarified, you are advised to declare your pension as income, but to add a note in section E explaining that this is your pension, and you believe it to be exempt from social contribution due to the Franco British double tax treaty.

 

 

 

The French tax year extends from 1st January to 31st December. It is up to you to complete your own tax return (la déclaration des impots) and hand it in for the deadline, usually on or around 31st May. Failure to meet the deadline could mean a fine of up to 10% of your unpaid tax bill, and the French tax officials are not known for their charitable acts!

To ensure it is received, hand it in yourself at your tax office or send by recorded delivery.
You may opt to pay in three equal instalments (tier provisionnel) or 10 monthly instalments (mensualisation) by direct debit. Tax residents should simply visit their local tax office (Hotel des Impôts) to arrange this, whereas non-residents with tax obligations in France should contact the Centre des Impôts des Non-résidents, TSA 10010 – 10 rue du Centre – 93465 Noisy le Grand Cedex. Telephone: 0033 (0)1 57 33 83 00 – E-mail: nonresidents@dgi.finances.gouv.fr)

Once you have made your first submission by collecting and returning your tax form to your local tax office, you will be ‘in the system’, and pre-completed forms (déclarations préremplies) should be sent to your home automatically, with the previous year’s details already filled in.

It is worth taking advice from a tax professional, particularly if you have ‘world wide wealth’ to be sure of taking full advantage of the Income Tax Treaty (agreement between countries regarding taxation) where applicable, and that you are not missing out on any tax concessions (relating to childcare, school-age children, purchase of a ’green’ car, mortgage interest on a principal residence………)

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