Where Should You File Your Tax Return in France?

For any questions regarding filing deadlines for your tax return France obligations, including income tax and wealth tax (impôt sur la fortune immobilière), you can consult the official tax calendar available on the impots.gouv.fr website.

Your Income Tax Return

The Year of Your Departure

If you leave France in Year Y, your last local tax office will continue managing your file until your income tax return is processed in Year Y+1 for income received in Year Y.

When submitting your return in Year Y+1, you must indicate your new address.

If you continue to receive income from French sources that remains taxable in France after your departure, your file will automatically be transferred to the Non-Resident Individual Tax Department (SIPNR), which will become your new tax authority.

If you earned taxable income in France both before and after your departure, you must complete two separate tax returns:

• Form 2042: for income earned from 1 January up to your departure date. Any foreign income received during this period must be declared using Form 2047 and reported on Form 2042.
• Form 2042-NR: for French-source income taxable in France earned from your departure date until 31 December of the same year. This form can be accessed online or downloaded.

If you no longer receive taxable income from France after leaving, you must clearly mention this in the “Additional information” section of your return. In this case, your file will remain with your previous tax office.

The Years Following Your Departure

From Year Y+2 onwards, if you continue to receive income taxable in France under applicable international tax treaties (or under French domestic law if no treaty applies), you must declare this income using Form 2042 along with the relevant appendices.

If your income is subject to withholding tax at source, it must be reported in Form 2041-E, which is generally sent before filing your main return.

During this period, your tax affairs will be handled by the Non-Resident Individual Tax Department (SIPNR).

The Year of Your Return to France

If, before returning to France, you had no French-source income taxable in France, but you start earning such income after your return, you must declare it the following year (Year Y+1) using Form 2042 with the tax office responsible for your new place of residence.

If you had taxable income in France both before and after your return, your file will initially be managed by the SIPNR, which will later transfer it to your new local tax office.

In this situation:

• Income earned before returning must be declared using Form 2042-NR
• Income earned after returning must be declared using Form 2042, along with the appropriate annexes depending on the nature of the income (such as Forms 2044, 2047, etc.)

Your Wealth Tax Return (Impôt sur la Fortune Immobilière)

If you are liable for real estate wealth tax, you must complete Form 2042-IFI. Filing deadlines can be found in the official tax calendar on impots.gouv.fr.

Your Local Taxes (Property Tax and Residence Tax)

For matters related to local taxes, such as property tax or residence tax, the relevant tax office is the one that has jurisdiction over the location of your property or residence.