Income tax - Expatriation return

Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

You were an expatriate and came back to France? You have to declare your income when you return. You will have to send your return to different tax departments depending on whether or not you declared income from France in 2022 for the year 2021.

What applies to you ?

You earned income in France when you lived abroad. So you reported 2021 revenues in 2022.

You depended on the non-resident personal income tax department.

You must file your 2023 return of 2022 income with them. He'll pass it on to the tax department in your new home.

For the 2023 return of your 2022 income, you must report the following:

Your French source income taxable in France, received from 1^er January 2022 until the date of your return to France
Your income received from the date of your return to France until December 31, 2022

How to declare?

2023 Online Income Tax Return 2022

You must complete 2 returns:

Form No. 2042-NR for your French source income taxable in France received from 1^er January on the date of your return to France
Form #2042 for all your income received from the date of your return to France until 31 December

These returns are to be sent to the tax office of non-resident individuals.

You must mention your new address in France. Your file will then be sent to the tax department of your new home.

Who shall I contact

Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
Via your secure messaging on your personal account
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex

Warning

In the year of your return to France, quickly communicate your new address to the tax department of non-resident individuals, if you depended on previous years.

If you are domiciled in France or Monaco, you must report to the tax administration accounts opened, held, used (at least once) or closed in the year abroad.

You must declare accounts opened abroad with a bank or any other organization or person (notary, stockbroker, etc.).

You must also report life insurance contracts.

You are required to report whether you hold an account or have a power of attorney.

You must complete, date and sign the following declaration:

2023 reporting of accounts opened, used or closed abroad

You must attach this document to your income tax return every year.

If you do not report one of your accounts abroad, you may be fined €1,500 by undeclared account.

If the account is located in a State that has not concluded an agreement with France to combat tax evasion and avoidance, the fine will be €10,000 per account.

The year of your return, you are submitted on the same deadlines as residents to report your income.

If you did not receive any income from France when you resided abroad, you had no tax obligations in France.

You must file your return with the personal income tax office in your new home.

You have to declare all the income you received, from French or foreign sources, from the date of your arrival in France until December 31, 2022.

Income Tax Return (Paper)

You must file your return directly with the personal income tax office in your new home.