France - Tax Report

In France, income tax is not deducted from your salary, every resident in France has to fill in a tax return form. There are some advantages to filling in your tax report on line.
website: www.impots.gouv.fr/portal/dgi/home?pageId=home&sfid=00

If you spend more than 183 days in a year working abroad, even if your fiscal residency is in France, you are fiscally domiciled out of France. You will then have to send a temporary statement of income to your local tax office (in France). This statement concerns your income from the 1st of January until your departure. The year after your departure from France, you must present a final income statement  (form n° 2042NR), to be sent to your last tax office. This office will transfer your file to the non-resident tax office (CINR).

As a foreigner you will have to see if there are tax treaties between France and your home country in order to avoid double taxation.

If your move overseas is permanent you most probably will no longer be paying income tax in France, but if you own a property or you have capital gains from shares you still have to file a French tax return. Information is available from the Ministère de l'Economie, des Finances et de l'Industrie.

• Centre des impôts des non-résidents (CINR)
  9, rue d'Uzès
  TSA 39203
  Paris Cedex 02
  75094
  France
  Tel: + 33 (0)1 4476 1800 /Information: + 33 (0)1 4476 1900
  Fax: + 33 (0)1 4476 1990
  email: [email protected]

Upon presentation of the statement of income to the CINR, you must pay to :

• Trésorerie de Paris des non-résidents
  9, rue d'Uzès
  Paris Cedex 02
  75082
  France
  Tel: + 33 (0)1 5300 1450
  Fax: + 33 (0)1 4028 0316

When coming back to France, you should inform "Trésorerie de Paris des non-résidents" of your new address.