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.
Example with a spouse living abroad
Question: I am married and live in France. But, my spouse and children are living in India. They have never been here. How should I submit my tax declaration in France?
Answer:
- When a couple with one of the spouses living outside France, they are known as a “couple mixte”. It means a mix of resident and non-résident for tax purposes.
- However, it also depends on the marriage regimes. Indian marriages are mostly considered a “separation des biens” marriage regime in France.
As per the DTAA, the spouse in France is considered as a French tax resident & the spouse living in India as a non-resident.
As per Impots website, The official way of tax declaration in this case: one resident declaration and one non-resident declaration. So, there will be 2 different tax calculations and 2 Avis d’impôts generated.
- However, the French tax offices advise the person living in France to submit the tax declaration as a single unmarried person.
So, the tax offices ask people to choose the option “Célibataire” in the section “Situation du foyer fiscal”.
However, it’s highly recommended to write to your local tax office and get a written confirmation.
- When your spouse and children move to France, you can start declaring as a single tax household in the following year’s income tax declaration.
Answer from Impots
Here are the official responses from the Impots.
- Bonjour, Si vous êtes marié sous un régime de séparation de bien, il vous faudra faire une déclaration seul en France car votre femme et votre fille sont en inde elles ne seront donc pas pris en compte
- Bonjour, tout dépend du régime matrimoniale le régime de droit commun en inde est la séparation de bien. Si vous êtes mariée sous ce régime il sera nécessaire de déclarer en tant que célibataire en France car vous n ‘avez ni mari ni enfant sur le territoire français.
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
Sources & References
- Mon conjoint est à l’étranger, comment vais-je déclarer nos revenus ? impots.gouv.fr
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.