Registering for tax

Broadly speaking, the French fiscal authorities define French residency as applying to anyone in respect for whom France is the centre of their economic and social interests.

French resident

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.

Non-resident

Do not forget that even as a non-resident, you may need to register for tax with:

Centre des Impots des Non-Residents (CINR)
TSA 10010
10, Rue du Centre 
93465 NOISY LE GRAND CEDEX

Tel.: 01 57 33 83 00 – Fax : 01 57 33 83 50
E-mail: nonresidents@dgi.finances.gouv.fr

Useful Information

de Spéville

Solicitors

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French Law In Plain English
By de Spéville