I want to work for a startup in France as an employee

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Date of update

Do you want to work for a startup? France is the ideal country for that.

 

Find the answers to your questions!

Obtaining a visa, living and working in France

Healthcare and social security

Personal taxation

Day-to-day life

Do you want to work for a startup in France?

Launch of a partnership between La French Tech and JobTeaser

 

La French Tech and JobTeaser have created a space for students in vocational training, university, or business and engineering schools, who are headed for data, human resources, marketing, accounting, operations, etc.

Through this space, the two partners wish to offer young graduates the opportunity to discover the career paths and daily life of start-up professions. This space will be enriched with video testimonials highlighting the experience of employees of French Tech Next40/120 start-ups. They will shed light on jobs that are still often unknown, such as business developer, product manager, data analyst, account manager or growth hacker.

To go further and support young graduates, the newly created space also lists job offers, internships and work-study programs: Job offers from La French Tech companies on Jobteaser.com

Finding a job in a innovative company

 

To keep the French Tech momentum going, our startups will have to hire thousands over the coming years.

The French Tech Next40/120 program offers support to French scaleups with the potential to become global technology leaders. Every year, 120 French startups are selected to take part in the program.

Have a look at the following websites:

Which other websites should I visit?

French Tech International Community

 

STATION F is creating a unique community with the support of La French Tech, bringing together all international talents in Paris and across France.

Join the community to expand your network, meet other foreign talents, share advice on living and working in France, and get access to exclusive content and resources!

Join French Tech International Community

Obtaining a visa, living and working in France

 

I am abroad and wish to be hired by a startup in France. What are the different stages of the process?

Which talent passport meets my requirements?

 

You are going to be recruited by an innovative company

The “Skilled Employee/Innovative Company Talent Passport” is for you. There are two types of circumstance:

  • A skilled employee recruited by a recognised innovative company (French Tech for Employees)
    • You must be recruited by an innovative company officially recognised as such by the Ministry for the Economy. To obtain a recognition certificate, your future employer must visit this website: Simplified formalities.
    • Or be recruited by a young innovative company (jeune entreprise innovante – JEI) within the meaning of the French General Tax Code (an advance ruling can be requested from the Public Finances Directorate of the département or region in which your future employer is located).
    • You must perform duties related to the company’s research and development project or to the economic, social, international or environmental aspects of the project.
    • You must receive a salary equal to at least twice the gross annual minimum wage, i.e., €42,406 as of January 1, 2024.

 

  • Skilled employee with a qualification obtained in France
    • You need to have obtained a qualification in France that is at least equivalent to a MASTERS degree.
    • You must receive a salary equal to at least twice the gross annual minimum wage, i.e., €42,406 as of January 1, 2024.

 

You are highly skilled

The “European Blue Card Talent Passport” is for you. Conditions for obtaining a “European Blue Card Talent Passport”:

  • You need to have performed a highly skilled professional role for a period of one year or more.
  • You must hold a qualification obtained after at least 3 years of higher education or have 5 years of professional experience of a comparable level.
  • You must receive an annual gross salary equal to at least 1.5 times the average annual “gross reference salary”, i.e., €53,836.50 (€4,486/month).

 

You are joining an entity within your company or group as a skilled employee on assignment

The “Employee on Assignment Talent Passport” is for you. Conditions for obtaining an “Employee on Assignment Talent Passport”:

  • You will need to have worked for the company or group for at least 3 months and be assigned to a French-based company in the same group for more than 3 months.
  • You must receive a salary equal to at least 1.8 times the gross annual minimum wage, i.e., €38 165,40 as of January 1, 2024, and have an employment contract in France.

I will be staying in France for 12 months or less. What is the procedure?

 

  • Step 1: To be eligible for the French Tech Visa for Employees, ask your future employer for a certificate attesting to the innovative nature of the company’s activities. This certificate is not required if you hold a Masters degree that you obtained in France.
  • Step 2: Apply for a long-stay visa equivalent to a residence permit (visa de long séjour valant titre de séjour – VLS-TS) at a consulate. To complete your visa application and view the list of documents you must provide, visit the France-visas website: france-visas.gouv.fr
  • Step 3: Collect your VLS-TS from the consulate.
  • Step 4: within 3 months of arriving in France, validate your VLS-TS online at the following website: administration-etrangers-en-france.interieur.gouv.fr.

I will be staying in France for more than 12 months. What is the procedure?

 

  • Step 1: To be eligible for the French Tech Visa for Employees, ask your future employer for a certificate attesting to the innovative nature of the company’s activities. This certificate is not required if you hold a Masters degree that you obtained in France.
  • Step 2: Submit your long-stay visa (visa de long séjour – VLS) application to the consulate. To complete your visa application and view the list of documents you must provide, visit the France-visas website: france-visas.gouv.fr
  • Step 3: Collect your 3-month VLS from the consulate. This will allow you to travel to France.
  • Step 4: Submit your application for a talent passport residence permit on the website Administration-etrangers-en-france within two months of arriving in France. To view the list of documents you must provide, visit the following website: accueil-etrangers.gouv.fr.
  • Step 5: Collect your talent passport residence permit at the Préfecture.

I am already in France

I am an employee and would like to renew my talent passport. What is the procedure?

 

If you are already in France and wish to renew your talent passport so that it remains unchanged (the reason for your stay must also remain the same), you can do so without difficulty as long as you fulfill all the conditions.

You must carry out the necessary formalities on the website Administration-etrangers-en-france in the three months before your current residence permit expires.

After 5 years in France, you can apply for a 10-year residence card.

A startup wants to recruit me. How do I proceed?

 

 

If you are already in France and wish to apply for a talent passport to enable you to carry out your plans, you can do so without difficulty as long as you fulfill all the conditions.

  • Step 1: To be eligible for the French Tech Visa for Employees, ask your future employer for a certificate attesting to the innovative nature of the company’s activities. This certificate is not required if you hold a Masters degree that you obtained in France.
  • Step 2: Submit your application for a talent passport residence permit on the website Administration-etrangers-en-france. To view the list of documents you must provide, visit the accueil-etrangers.gouv.fr website.
  • Step 3: Collect your talent passport residence permit at the Préfecture.

My current residence permit is not compatible with my future professional role. What should I do?

 

If you are already in France and wish to apply for a talent passport to allow you to carry out your plans (you are a researcher or student recruited by an innovative company, etc.), you can do so without difficulty as long as you fulfill all the conditions.

You must carry out the necessary formalities at the Préfecture of your place of residence as soon as your circumstances change and before your current residence permit expires.

After 5 years in France, you can apply for a 10-year residence card.

As an employee in France, if I lose my job, what impact does this have on my right to stay?

 

You hold a talent passport that allows you to work as an employee and you become unemployed involuntarily on your permit’s renewal date: the document is renewed for the period of time for which you are entitled to claim unemployment benefits, which is based on the rights you have accumulated through employment.

Frequently asked questions

Once in France, can I travel freely?

 

If you are staying in France for 12 months or less: You have a long-stay visa equivalent to a residence permit, which allows you to cross borders easily.

If you are staying in France for more than 12 months: Within two months of arriving in France (before your long-stay visa expires), when you submit your residence permit application, the Préfecture will provide you with a temporary residence permit (APS) which will allow you to travel and cross borders easily, whether for professional or personal reasons, while you await your residence permit.

My future employer is an innovative company. How can I prove this?

 

To be recognised as innovative, the company only needs to meet one of the following criteria:

  • Criterion 1: be or have been a beneficiary in the last 5 years of public support for innovation; the list of the relevant support mechanisms can be found here.
  • Criterion 2: have its capital held, wholly or partly, by an investment entity whose main purpose is to finance or invest in innovative companies ;
  • Criterion 3: be or have been supported over the last 5 years by a support structure dedicated to innovative companies.

 

Requesting a certificate recognising the innovative nature of the companyAccess the platform

The démarches-simplifiées.fr platform specifies that you must provide a sworn statement at the end of the procedure. Is there a standard template?

 

Yes, you can find a standard sworn statement template on the website entreprises.gouv.fr : here

My company is a JEI (young innovative company) and I want to recruit a foreign employee. Do I need to obtain a certificate of recognition of the innovative nature of my company?

 

No. If you have JEI (young innovative company) tax status, you already have the ability to recruit a foreign employee who holds a talent passport for skilled employees of a JEI.

 

I have a Holiday-Work visa and a startup wants to recruit me

 

If you have a valid holiday-work visa and you want to work for a start-up based in France, you cannot do so directly. Indeed, when you applied for a Holiday-Work Visa, you undertook not to settle in France for an extended period of time. You must therefore return to your country of origin and apply for a long-stay visa that is compatible with your plan to settle.

Can my family accompany me?

What is the procedure?

 

Your family can apply for a family talent passport, which will simplify the conditions under which they may accompany you: your spouse can work and any children you have with them (in the case of reconstituted families) can accompany you.

What types of profession are permitted?

 

Your spouse can exercise any profession thanks to the Family Talent Passport.

French Tech Visa for Employees - Procedure

Healthcare and social security

How do I register for social security?

 

Any person who works professionally on French territory will immediately have their healthcare costs paid by the French social security system in the event of illness or pregnancy.

It is up to your employer to register you for social security. No later than 8 days before you take up your post, the latter must send the government agency responsible for collecting social security contributions (Unions de recouvrement des cotisations de sécurité sociale et d’allocations familiales – URSSAF) a pre-recruitment declaration. This declaration will initiate an application for registration with the general social security system.

You must then contact the CPAM of your place of residence to request the right to be covered by the national health insurance scheme.

What documents are required?

 

First of all, you will need to provide documents proving that you are staying in France legally:

  • A document proving your identity (passport or identity card).
  • Your residence permit, issued for a period of 6 months or more, depending on your circumstances.
  • A document proving that you have been a stable resident of France for more than 3 months, if you are not yet working professionally.
  • A full birth certificate or one specifying parentage.
  • A copy of a document attesting to your professional circumstances, if you are already working.

You must also complete the health insurance application form (which you can find here) and submit it to your local CPAM office.

Can I be recruited without a social security number?

 

Yes, you can be recruited without a social security number.

Within a period of 8 days prior to you taking up your post, your employer must carry out the necessary formalities to register you with French social security. A social security number must be obtained within 3 months.

Are my spouse and children covered?

 

Yes, your spouse, partner or civil partner, as well as any children under the age of 18 that you have together, will be covered when you register with the French social security system. Thus, from the moment you are covered by France’s universal health insurance system, your family members will enjoy the same rights as you.

Do I have to take out private insurance?

 

Before you take up your position, and if you have been in France for less than 3 months, you will need to take out private insurance.

Furthermore, the mandatory health insurance system covers only part of your healthcare costs. You will need to pay the remainder (known as the ticket modérateur, which is usually equal to 30% of the total cost), in addition to any excess fees charged by healthcare professionals.

Taking out a supplementary health insurance policy with a private supplementary health insurance company will allow you to cover some or all of the healthcare costs that remain payable by you, depending on the terms of the policy.

As an employee, your employer is required to offer you a supplementary health insurance policy. Your employer will cover 50% of the cost of the premiums.  

What is a provisional social security number?

 

The CPAM or Family Allowance Fund (Caisse d’Allocation Familiale – CAF) will issue you with a temporary number upon presentation of just one of the two documents required for an individual born abroad to be assigned a social security number.

It will be converted into a permanent social security number upon presentation of the second document. The composition of the number will not change when it is converted.

When will I receive the Vitale health insurance card?

 

It takes an average of 15 days for individuals to receive their Vitale card (Carte Vitale). It takes 7 days for the CPAM office to process the request, to which one must add the post office’s delivery time.

What is a mutual insurance company (mutuelle)?

 

Social security reimburses part of your healthcare costs. For all or part of the remainder to be reimbursed, you can take out a supplementary health insurance policy. As an employee, your employer is required to offer you a supplementary health insurance policy. Your employer will cover 50% of the cost of the premiums.

Several different types of organisation offer supplementary health insurance policies: mutual insurance companies (in the majority of cases), traditional insurance companies and provident institutions.

How do I get reimbursed?

 

At the doctor’s 

When you see a doctor, presenting your up-to-date Vitale card enables you to be reimbursed more quickly, without having to send a treatment form (feuille de soin) by post to your local primary health insurance office.

If the doctor does not have the equipment required to scan Vitale cards or if you have forgotten your Vitale card, you must send the treatment form provided by the doctor to your local primary health insurance office by post.

If you have provided your local primary health insurance office with details of your supplementary health cover, the CPAM will send the form to your supplementary health insurance provider directly, so that the latter can refund you the remaining amount payable for your consultation.

 

In pharmacies 

If you produce your up-to-date Vitale card and your supplementary health insurance card, you will only pay the pharmacist the share of the cost that is not reimbursed either by social security or by your supplementary health insurance provider, if you have one.

What is a treating physician?

 

Your treating physician can be a general practitioner or a specialist, working either in the community or in a hospital. They play a central role in guiding and monitoring patients throughout the treatment process.

Their knowledge of the patient allows the doctor to play a unique role in informing them about the prevention of ill health, screening, disease monitoring and therapeutic education.

The treating physician coordinates all the treatment their patient receives. They refer them to specialists or hospital wards when required and centralise all their information: test results, diagnoses and treatments. They therefore have a general overview of their patient’s state of health, a real advantage that enables the doctor to provide them with the most appropriate care.

When they have a patient with a long-term illness, the treating physician is responsible for developing a treatment protocol, a tool allowing medical practitioners to liaise and which helps improve the coordination of treatment.

What is the coordinated treatment process?

 

The coordinated treatment process places the treating physician in charge of coordinating the treatment your medical condition requires.

It ensures better coverage of healthcare costs.

To benefit from this process, an insured individual must choose and declare a treating physician. This requires them to consult their treating physician first if they have any medical issues. If they fail to do so, the sum reimbursed will be lower (except for under-16s).

This does not apply when consulting dental surgeons, midwives, gynaecologists, ophthalmologists, psychiatrists, neuro-psychiatrists and stomatologists.

I have resided in France in the past and already have a social security number. Should I request a new one?

 

No, a unique social security number is assigned to all insured individuals and is permanent: it remains valid even if it was issued a long time ago.

Insured individuals can only have one social security number and each number can only be assigned to a single individual.

Personal taxation

Do I have to complete any procedures before arriving in France?

 

Before leaving your country of residence, you may have to go through certain administrative processes.

For more information on the procedures required, contact the tax authorities of your country of residence before you move to France.

 

Is there a way to estimate the amount of income tax that I will have to pay in France?

 

An income tax calculation simulator is available on-line (in French only).

I am moving to France: how will I be taxed?

How do I determine whether my tax residence is in France?

 

With regard to your place of tax residence, international conventions concluded between States have set out specific criteria. These criteria prevail over those provided for in the national legislation of the States. France has signed numerous tax treaties.

 

Convention-based criteria

Pursuant to convention-based criteria (OECD Model Tax Convention), you are considered to be a tax resident in France when:

  • your permanent place of residence is in France, i.e. your main place of residence or that of your family (spouse and children);
  • in the event of dual permanent residence, your centre of economic and personal interests is located in France: it is the place of your main investments, the seat of your business, the centre of your professional activities, or the place from which you derive the majority of your income;
  • if the centre of interest cannot be determined, your main place of stay is located in France (stay in France exceeding 183 days during the same year);
  • if none of these criteria is decisive (main place of stay in both States or no main stay either of the States), your tax residence will be in France if you have French nationality;
  • otherwise, the tax authorities of the two countries involved may be seized to determine your tax residence.

However, these criteria may differ depending on the conventions; you should therefore refer to the convention applicable to your specific situation.

In the absence of a convention between the two countries concerned, the domestic law of each country shall apply.

 

Criteria under French law

Subject to international tax treaties, under French law, you are considered to be domiciled in France for tax purposes if you meet at least one of the following criteria:

  • your household (spouse or civil partner and children) remains in France. This may be the case if, due to professional needs, you are required to stay in another country temporarily or for most of the year. In the absence of a household, the tax residence is defined by your main place of stay; or
  • you are engaged in professional activity in France, whether salaried or otherwise, unless it is ancillary; or
  • the centre of your economic interests is in France. It is the place of your main investments, the seat of your business, the centre of your professional activities, or the place from which you derive most of your income.

The situation of the French tax resident is assessed at the level of each member of the household. If you are a couple, you can be considered a French tax resident and your spouse a non-resident.

Find out more information about determining tax residence at impôts.gouv.fr: Determining tax residence

 

What if I am a non-tax resident in France?

 

Non-tax residents in France are taxed only on the income they derive from French sources. Remuneration paid in return for work carried out on French soil is therefore taxable in France.

Unless otherwise provided for in a tax treaty, salaries paid to non-residents are subject to tax deducted at source (“withholding tax”).

What if I become a tax resident in France?

By becoming a French tax resident, you will be subject to tax in France on all your income, including remuneration for your activity abroad.

 

If you derive income from a foreign source, you must refer to the tax treaty concluded between France and the country from which the income received originates in order to determine:

  • whether the income is taxable or exempt from tax in France;
  • whether the income must be declared in France;
  • in the event that the income is taxable in France, whether there is a mechanism to prevent the potential double taxation of this income from foreign sources (when the income is taxed both in the source country and in France).

 

The treaty provides that the income is exempt from tax in France

If the treaty provides that the income is exempt from tax in France, it also specifies whether this income must be declared in France. 

Exempt and declared income will not be taxed but may be taken into account to determine the (actual) rate that will be applied to income from French sources.

 

The treaty provides that the income is taxable in France

If the agreement provides that the income is taxable in France, it specifies, depending on the nature of the income, the method for neutralising double taxation if this income is also taxable in the State from which the income originates.

Thanks to tax treaties, you will not be taxed twice. Double taxation can be neutralised:

  • through the application of a tax credit equal to the tax paid abroad;
  • or through the application of a tax credit equal to the French tax on income from foreign sources.

I hold shares abroad: how will they be taxed if I settle in France?

 

Income from securities received by a French tax resident is subject to a single flat-rate withholding tax (PFU, prélèvement forfaitaire unique) at the overall rate of 30% (12.8% for income tax and 17.2% for social security contributions).

The PFU applies in particular to dividends, interest and capital gains on the sale of transferable securities.

I am an American citizen or a “person of the United States” within the meaning of US law: how will I be taxed?

 

If you are an American citizen (or a person of the United States within the meaning of US law) your world-wide income is subject to US income tax, regardless of where you live.

As a French tax resident, you are also taxed on your world-wide income.

To avoid double taxation of income from foreign sources in the United States and France:

  • the United States excludes from taxation foreign remuneration up to an inflation-indexed amount ($112,000 for 2022) and certain housing costs;
  • the French-American Tax Convention and the provisions of US domestic law applicable to you make it possible to eliminate double taxation.

However, it is not possible to benefit from both the deduction and the double taxation elimination mechanism on the income concerned.

I am French and am returning to France after a period of expatriation in the United States

 

Steps to be taken 

Before leaving the United States, you are required to complete certain administrative processes.

In order to be in good standing with the American tax authorities after your return to France, make sure you renounce your long-term residence, obtain your tax clearance and pay the expatriation tax if applicable.

For more information on the steps to take, visit the IRS website or contact your consulate.

 

I have kept my long-term resident status or am a French-American citizen

The United States applies the principle of citizen-based taxation. Consequently, all US citizens and “persons of the United States”, within the meaning of US legislation, are subject to income tax in the United States, regardless of their place of residence.

However, in order to avoid double taxation, US residents and citizens can deduct from their US tax debt the amount of the taxes they have paid in France.

For more information and helpful addresses, you can visit the website of US consulates in France as well as the FAQ on the Foreign Account Tax Compliance Act (FATCA) on the US Department of State website.

 

How do I declare my income?  

What procedures must I complete if I am a non-resident?

 

You are required to declare income from French sources taxable in France. To help you in this process, practical fact sheets broken down country by country are available  (only in French).

People who are not domiciled in France for tax purposes but who have income from French sources must declare this income using Cerfa form 2042. This declaration must be sent to the Service des impôts des particuliers non-résidents (Tax Department for Non-Resident Individuals).

 

For all queries about your personal tax situation, you can contact the Non-Resident Personal Income Tax Office :

  • For individuals : by phone at +33 1 72 95 20 42 (from 9am to 4pm, from Monday to Friday).
  • For professional users : by phone at +33 1 72 95 20 31 (from 9am to 4pm, from Monday to Friday).

 

Direction des Impôts des Non-Résidents
10 rue du Centre
93160 NOISY LE GRAND

TSA 10010 (individuals) ou TSA 20011 (professional users)

I am a French tax resident, how do I file my income tax return?

 

As a French resident for tax purposes, you must file your tax return with the tax office of your tax domicile.

If you did not have income from a French source taxable in France before you moved to France, in the year following your year of arrival, you must file two returns with the Service des impôts des particuliers of your new place of residence in France:

  1. a déclaration 2042 Non Résident, [Form 2042 for Non-Residents] as non-resident for the period from 1st January to the date of your move to France the year of your arrival if you received income from a French source taxable in France under the applicable international tax treaty;
  2. a déclaration de revenus n°2042 [Tax Return Form 2042] reporting the income taxable in France which you have received since your arrival up to 31 December of the year of your establishment in France. Other supporting forms may need to be completed depending on the various types of income you have received in France during this period (property tax return no. 2044, tax return for income collected abroad no. 2047, etc., downloadable from the website impots.gouv.fr).

France has a vast network of tax treaties that make it possible to avoid situations of double taxation, by providing for mechanisms for eliminating foreign tax when calculating the tax due in France on income taxed abroad.

Check your situation by viewing the applicable tax agreement via the following link: International tax treaties

How do I apply for a tax number?

 

The French tax authorities automatically assign a unique identifier consisting of 13 digits and always starting with 0, 1, 2 or 3 to any individual with a tax reporting obligation in France.

This tax number identifies each taxpayer and their tax obligations and is the unique identifier for all tax procedures.

If you do not have a tax number, you can request it:

 

Non-residents: you must provide the address of a property which you own or occupy in France or, failing that, a mailing address in France (e.g. address of a lawyer, a notary, a family member, etc.). For more information, go to: impots.gouv.fr.

How do I create my personal space on impots.gouv.fr?

 

Once you have received your tax number, you can create your personal space on impots.gouv.fr, through which various online services are available.

For more details: Create your personal space

This is my first tax return, what should I declare?

 

Depending on the items set out above and your tax resident or non-tax resident situation in France, the year following your arrival in France, you must declare:

  • either all the income of the members of the tax household received during the year elapsed;
  • or only your income from French sources.

Your income includes:

  • your salary income unless specifically exempted (apprentice, trainee, student, etc.);
  • your professional or non-professional income;
  • your pensions, including alimony and retirement pensions;
  • your income from investments;
  • your property income;
  • your capital gains on the sale of securities and property;
  • etc.

You may deduct expenses, reductions and tax credits, including alimony payments, donations, childcare costs for children under 6 years of age, employment of home workers, etc.

When do I have to file my tax return? 

 

The first tax return must be filed the year after you arrive between mid-April and early June online, depending on your department of residence. You must therefore have already created your personal space on impots.gouv.fr.

The income tax return must then be filed each year during the same period.

To find out the exact tax return schedule, visit the “Consulter votre calendrier fiscal [View your tax calendar] section of the impôts.gouv.fr website

You will then receive your tax notice from the tax authorities during the second half of the year.

My spouse is abroad: how can I declare our income?

 

The determination of tax domicile in France and the status of French resident for tax purposes is determined individually for each member of the household (“How do I determine whether my tax residence is in France? ”).

You may be a mixed couple, i.e. in a married or civil partnership, where one filing party resides in France and the other abroad. You may be considered a tax resident of France and your spouse a non-resident, even though you are married or in a civil partnership. For more information: impots.gouv.fr.

As an employee, how should I declare the income connected with my professional activity?

As an employee in a French start-up, how will I be taxed?

 

Tax is deducted directly from your income by your employer based on a tax rate calculated by the tax authorities.

The default rate applicable to new arrivals is the non-personalised rate, known as the “neutral rate”. This rate is also applied to those returning to France after having lived abroad for more than three years,

This neutral rate is determined according to a rate scale that does not take into account family situation, income or expenses. It varies according to the taxpayer’s place of residence.

Feel free to consult the default rate scale applicable to taxpayers resident:

This rate may be adjusted upwards or downwards if found to be inappropriate, in which case the new rate is provided to the employer, who must apply it within a maximum of two months.

How do I adjust my withholding tax rate?

 

The impots.gouv.fr website offers you simplified access to log into your personal space, which offers many services including changes to the withholding tax rate.

The creation of your personal space requires verification of your identity. You must either go to your public finance centre, or fill out form 2043 directly with the Personal Tax Department serving your place of residence.

If you are a non-resident, you must provide the tax authorities with the address of a property which you own or occupy in France or, failing that, a mailing address in France (e.g. address of a lawyer, a notary, a family member, etc.).

In the event of a change in your situation over the course of the year (change in income or family status), you can also request a change in your rate. This adjustment will be possible downwards, subject to certain conditions, from the “gérer mon prélèvement à la source” [“manage my withholding tax”] section of my online space.

Do I have to declare my income even when though withholding tax is applied?

 

Yes, you are required to fill out the “Salary and wages” sections in tax return form 2042. The tax return is a mandatory form, whatever the amount of your income. The deduction of income tax at source does not change this obligation.

After your first filing, your tax return form 2042 will be pre-completed and you will need only ensure the accuracy of the information pre-entered using the data provided to the tax authorities by your employer and the income which you have actually received.

My salaries have not pre-entered. What should I do?

 

Each year, to simplify your administrative procedures, the taxable amounts of your income are generally pre-printed on your tax return. However, in some cases, technical difficulties may prevent you from being correctly identified (connection between civil status and income). Your declaration will not then be pre-completed.

For your salaries, you must view your payslips (it lists the taxable total for the year) or ask your employer for information.

How can I benefit from the expatriate scheme?

 

You can benefit from the expatriate scheme if you were domiciled outside France for tax purposes during the five calendar years preceding the year in which you took up your post in the company established in France which recruited you, via intra-group mobility or external recruitment.

The expatriation regime will apply from the time you are actually resident for tax purposes in France after your employment start date. However, it is accepted that the scheme may apply in respect of the year in which you take up your post in France, even if your household was established in France at the latest before the end of the calendar year following the year in which you take up your post.

For more details,  see the expatriate rax regime fact sheet provided by the French Tax Administration.

What about my other sources of income?

How will my income from abroad be taxed?

 

If you are domiciled in France for tax purposes and you have received income from a foreign source, you must file a 2047 return and/or a 2042 C return, depending on your situation.

Income collected abroad includes all income, profits and capital gains of any kind received outside mainland France and the overseas departments and regions, regardless of the place of investment of the capital, the situation of the assets or the exercise of the activity from which they originate.

You must declare income received abroad by all members of your tax household when this income is taxable in France under the applicable tax treaty.

For more information, particularly on the mechanisms in place to avoid double taxation, please visit www.impots.gouv.fr.

Frequently Asked Questions

What is a tax return?

 

The tax return is a document that lists the income earned by an individual in the year elapsed. It also lists the person’s family situation and any dependents.

It enables the French tax authorities to calculate the tax due by a person residing in France or receiving income from a French source, also known as a taxpayer.

On the basis of this declaration, notice of tax on income is sent to the filing party by the tax authorities if the said party is subject to tax. The notice states the amount of tax to be paid for a given year.

The tax return also makes it possible to establish the non-taxable status of a person with interests in France. Notice of income tax filing status is then sent by the administration to non-taxable persons.

What is a tax household?

 

The tax return is filed by tax household, i.e. a single return is sufficient for all members of the same family:

  • The taxpayer or spouses (married or civil partners);
  • Dependent persons.

Spouses or civil union partners may decide to declare their income using separate tax returns.

What is a progressive tax scale?

 

In France, the income tax scale is progressive. This means that your taxable income falls within one of several brackets, each of which is subject to a different tax rate, depending on the level of remuneration earned. For more information.

What is the Notice of Income Tax Filing Status (ASDIR)?

 

The ASDIR allows you to prove your income and expenses in your dealings with third parties (banks, lessors, administrations, etc.). For more information.

Am I required to pay local taxes?

 

Regardless of your situation, whether resident or non-resident for French tax purposes, your local taxes (council tax, public broadcasting contribution, property tax on built-up and non-built-up properties) are managed by the tax department of the place where your building is located.

This office is authorised to handle all questions relating to calculation, payment, non-receipt of notice, complaints, etc. even if your income tax is the responsibility of the Tax Service for Non-Resident Individuals (SIPNR).

Day-to-day life

How and when to enroll your children in school?

Registration for the school is possible throughout the year. It is recommended to anticipate the steps as soon as possible.

The place of registration in a school will depend on the age of the children concerned.

  • For children between the ages of 3 and 10, who must be enrolled in a kindergarten or elementary school, enrollment must be done at the town hall of the family’s residence.
  • For children between the ages of 11 and 14, who are going to middle school; registrations are to be made with the middle school designated according to the geographical area of the family’s residence.
  • For children between 15 and 18 years old, going to high school; registrations are made with the head of the school.

> Access the School Calendar

I have questions about my arrival in France, who can I contact?

 

Our Welcome to la French Tech service answers all your questions about settling in France.

 

Thanks to “My procedures” you can also generate a personalized itinerary allowing you to visualize the main steps to be taken before and during the year of your installation in France.

Contact us!