Fill out your first tax return

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You live outside France

 

Individuals whose primary place of residence is not in France but receive income from French sources must declare their earnings using form Cerfa no. 2042.

You must then send this tax return to the Non-Resident Personal Income Tax Service.

If your French income is liable for tax, then tax treaties between France and your home country may prevent you from being taxed twice on the same income.

For further details, please see the list of bilateral tax treaties that France has signed

You can find the terms and conditions for declaring income from French sources in our ‘How to fill out your first tax return’ section.

 

Helpful tip: For all queries about your personal tax situation, you can call the Non-Resident Personal Income Tax Office on +33 1 57 33 83 00.

Alternatively, you can send an email to the following sip.nonresidents@dgfip.finances.gouv.fr

 

 

You are resident in France during the year

 

  • Individuals must declare their earnings the year after their arrival in the following cases:
  • Their usual residence or principal place of residence (more than six months per year) is in France.
  • Their main professional occupation is in France.
  • The center of their economic interests is in France.

You must complete your first income tax return on paper using form Cerfa no. 2042. You may make an online submission the following year after receiving login details to create a personal account on the government tax website www.impots.gouv.fr.

 

You received income earned from French sources before arriving in France

 

Individuals receiving French earnings prior to their move to France must declare this income using form no. 2042-NR.

Income from French and foreign sources received following an individual’s arrival in France must be declared using form no. 2042.

You must send completed income tax returns to the Non-Resident Personal Income Tax Office

 

Find the relevant tax office of your place of residence

 

The Tax4Business help desk service, run by the French government’s Public Finances Directorate (DGFiP), is a single contact point for all tax queries involving foreign nationals.

The help desk can be contacted by email at the following address: tax4business@dgfip.finances.gouv.fr

 

How to fill out your first tax return

Download here