CONDITIONS OF TAXATION WHEN COMING OR COMING BACK

  • The conditions of taxation which you will be subject to will depend on your previous tax system (taxable in France or abroad). The year of arrival to France, the closing date for application is the same as for residents.
    You must send your statement to the tax authorities you depend on. It can be:
  • The tax authority for individuals for non-residents (“service des impôts des particuliers des non-résidents”, SIPNR), if you had a French source of income during your stay abroad. Don’t forget to state your new address in France so that the SIPNR can send your file to the tax authority you will depend on, as it corresponds to your place of residence.
  • The tax authority on which your new residence depends, if you did not have any French source of income during your stay abroad. You will also have to state your new address to the collection to which you were attached abroad.

WHO CAN I CONTACT?

1-You are currently non-resident or expatriate and you wish to get information on your fiscal situation while abroad ? (tax on income, solidarity tax on wealth, offline and online tax fillig, payment of your taxes from abroad…)

In this case, you can contact (French speakers only):

Service des impôts des particuliers – Non-résidents

10 rue du centre – TSA 10010

93 465 Noisy le Grand Cedex

Phone : 01 57 33 83 00

Email : sip.nonresidents@dgfip.finances.gouv.fr

Note: you can check the section dedicated to individuals living out of France.

2-You are planning on coming or coming back to France and you already know your future place of residence. In this case, you can contact the Public Treasury you will depend on. You can easily find the contact of your future local services at this link (in French)

 

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To learn more Employees working outside of France

But also

Article 885 A 1° of the GTC

Article 750 ter 2° of the GTC

And : How to complete your income tax return

BOI-PAT-ISF-20-20 : solidarity tax on weatlh – territoriality

To learn more, check our source material: Direction Générale des Finances Publiques (in French)