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In brief
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Duration: Preparation for a few hours; variable treatment
Cost: Free tax; income tax and convention
Possible online

Who this guide is for

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  • You if you have arrived in France for the previous year
  • You if you don't have a tax number yet
  • You if you have income, accounts or property in several countries

To be prepared in advance

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  • Civil status, address, date of arrival and home composition
  • French and foreign income, deductions, accounts and assets to be reported
  • Supporting documents and forms adapted to the international situation

Step-by-step procedure

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  1. 1First determine whether you were a French tax resident for the year in question according to the internal criteria and the tax convention.
  2. 2If necessary, ask for a tax number at the personal tax office in your home.
  3. 3Report the applicable income and schedules, including foreign accounts where the obligation exists.
  4. 4Keep the proofs and quickly correct an omission via the correction service or a complaint.

Common mistakes

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  • Apply only the 183-day rule
  • Omitting foreign income or accounts abroad
  • Waiting for automatic creation of fiscal space

Official sources

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Show sources in this section

Useful links

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Important remark

Tax residence is determined according to several criteria and, in the event of a conflict, according to the applicable tax treaty. A complex international situation deserves professional advice.

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