Every year, millions of taxpayers in France submit their income tax declarations during the April-June tax season. This includes the global income earned by French tax residents and French income earned by non-residents.
Income Tax declaration is done during the current year for the income earned in the previous calendar year.
For example, the 2024 declaration is done for the income earned from January to December 2023.
Income earned outside France
Question: I moved to France in May 2023. Should I declare the income earned before moving to France?
Answer:
- French tax residents are taxed on their global income, including those from outside France.
- However, this concerns only the income earned after moving to France.
So, the income earned in another country before moving to France is irrelevant for the French income tax declaration.
Other useful French Tax articles
You can find a lot of useful articles about the French tax declaration here Income Tax
Some examples are,
- French Income Tax Declaration Deadlines in 2024 for AY2023 income
- How to do your First income Tax declaration in France?
- Essential Documents for Income Tax declaration in France
- List of Income Tax Declaration Forms in France
- 2024 Income Tax simulator for income earned during 2023
- Form 3916 – Declaration of Foreign Bank, Insurance and Investment Accounts
- Declaration of Indian Income in France based on DTAA
Disclaimer
- Any finance-related information shared is not professional legal, tax, or investment advice.
- The information provided is of an educational and general nature and is not investment advice within the meaning of Articles L. 321-1 and D. 321-1 of the French Monetary and Financial Code.
- Investment carries risks of loss and past performance does not guarantee future performance.
- For all professional advice, please consult a certified financial planner, CGP, CIF, tax consultant, etc.
Hello Prasanth! Thank you for this great web site and information that you share.
Could you please kindly give a reference to any French official source, which is backing up this statement “However, this concerns only the income earned after moving to France.”
I’ve moved to France in September 2023, started to work as a CDI employee, I consider myself as a tax-resident for 2023, however I have really hard times understanding what form 2027 or 2042C should I use for declaring my global 2023 income in the first declaration.
Your site is the only place which clearly answers the question, but it would be fantastic to back it up by an official source and mention some further steps.
For example. The following source says https://www.impots.gouv.fr/international-particulier/questions/taxation-income-received-abroad
“If you are resident of France and have received income outside France, you must fill out return no. 2047.” They don’t specify when this income was received: before moving or after moving to France.
Hello, Please refer to the following video tutorial
How to submit your first Income Tax Declaration offline? || Form 2042 || France https://youtu.be/6ku8Qmxplt4
There are other video tutorials for 3916, 2047, etc. If you have any question, you can ask directly in the comments of these videos.
I think I found myself 🙂
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006303074/1979-07-01
In translation it says: When a taxpayer who was previously domiciled abroad moves their residence to France, the income that is subject to taxation due to the establishment of domicile in France is only counted from the day this domicile is established.
In short, the tax residency starts on the 1st day of arrival itself for people who came with the intention to stay here.