Non-residents, declare your income

Date of update

 

Persons not domiciled in France for tax purpose but with income from French sources must declare this income using Cerfa form no. 2042.

 

This declaration must be sent to the Tax department for non-residents.

While income from French sources is taxable in principle, tax agreements signed between France and the country of origin are intended to prevent the same income being taxed twice.

View the list of international tax treaties signed by France

 

To avoid double taxation, withholding tax collected in France gives rise to an equivalent tax credit in the country of residence.

* depending on the tax treaty between France and the country of residence

 

 

How to fill out your first tax return

Tax department for non-residents

If you have a query 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 address: sip.nonresidents@dgfip.finances.gouv.fr

Tax Department for Non-Residents

SIPNR

10 rue du Centre

TSA 10010

93 465 Noisy-le-Grand CEDEX