4. Your French Income Tax Return
- 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 2008 will cover your earnings for the calendar year ending 2007.
There is no PAYE system for employees, in the same way as occurs in the UK.
Accordingly, before you spend all the lovely lucre you may have earned in the year, remember you may need to set aside some of it to pay the taxman the following year!
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.
The Government sets a closing date each year by which the the declaration are to be returned to them.
For 2008, the closing date for submission of tax returns for residents was 31st May. Non-residents from Europe and the USA needed to have submitted their return by 30th June 2008.
If you submit via the internet, then residents only are given some additional weeks.
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 then 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.
You will be advised of the outcome of your tax declaration sometime during August or September.
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 adjudge 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 internet site if 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.
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Finance & Taxation