4. Your French Income Tax Return

1. 4.1. Tax Return is Obligatory
   4.2. Tax Calendar
   4.3. Completing Your French Tax Return

4.2. French Income Tax Calendar

Income tax in France is collected in arrears, so your tax declaration for 2010 will cover your earnings for the calendar year ending 2009.

There is no PAYE system for employees, in the same way as occurs in the UK.

The Government are considering the introduction of PAYE, but there have been no announcements on this subject since 2007, so it is by no means it will occur in the short term.

There is a closing date each year by which the time declaration need to be returned to the French tax authority.

If you submit via the Internet, then residents only are given additional weeks, with the precise date depending on the where you live in France.

It is imperative you comply with the return date or face an additional 10% tax charge.

The return should be sent in to your local tax office whose address will be on the tax papers. If you have changed address in the year it should be sent to the tax office of your former address.

In order to avoid the risk of a penalty many French people send in their tax return by recorded delivery, (recommandé avec accusé de réception), or hand it in personally to the tax office.

If you have left France, and now live abroad, you should send the declaration to your last tax office.

If you have always lived outside of France you should submit to Centre des impôts des Non-Résidents, 10, rue du centre, 93160 Noisy-le-Grand, Cedex, France.

If you got married, or entered a French civil partnership, in the year you must send three tax declarations to the Centre des Impôts du Domicile Conjugal, whose contact details you can obtain from your local tax office.

The tax notice is called l’avis des impots sur le revenu.

If you have tax to pay, the notice is called un avis d’imposition; if the tax authority judge you have no income tax to pay, you will receive un avis de non imposition.

You will find this document is necessary for access to, and determination of, contributions to some public services and benefits.

If you lose it you can either access it through the tax authority web site, provided you are a registered user, or you can obtain a copy from your local tax collection office, the Tresor Public, which undertakes the treasury function of the Minister of Finance.