Complete guide for your French tax return as an expat. Form 2042, first year, cross-border income.
Yes. French tax residents must declare all worldwide income, including foreign salaries, pensions, rental income, and capital gains. Double taxation treaties prevent you from being taxed twice on the same income, but you must still declare it.
Online filing deadlines are typically between late May and early June, depending on your département. Paper declarations (for those who cannot file online) are due earlier. Check impots.gouv.fr for exact dates each year.
No. The French tax return must be filed in French on impots.gouv.fr. However, AdminLanding's AI assistant can guide you through each field in English while you fill the French form.
Use form 2047 (Déclaration des revenus encaissés à l'étranger) to declare foreign income. Each source country must be identified. France applies the tax treaty with each country to determine which country has taxing rights on each type of income.
Late filing incurs a 10% penalty on the tax due, rising to 20% after a formal notice (mise en demeure) and 40% if you still haven't filed 30 days later. Interest of 0.20% per month also applies.
Since 2019, EU/EEA residents no longer need a fiscal representative in France. Non-EU residents selling French property may still need one. For annual tax filing, no representative is required — you can file directly on impots.gouv.fr.