French residents are supposed to declare and be taxed on their worldwide income.
Anyone resident in France must register with the tax office for the area in which they reside. The tax office will send you a tax form and if necessary, explain it in person. Each household must declare all revenue for all “parts” of the household, i.e. including spouses and children). The completed form should be returned to the same address as your local tax office, who would have sent it to you in the first place.
Do not forget that even as a non-resident, you may need to register for tax with:
Centre des Impots des Non-Residents (CINR)
10, Rue du Centre
93465 NOISY LE GRAND CEDEX
Tel.: 01 57 33 83 00 – Fax : 01 57 33 83 50