Leaving something off your tax return is easy to do, foreign dividends, interest, rental income, a bank account held abroad, a Luxembourg life insurance policy, or a tax reduction filled in wrong. The good news is that a genuine, good-faith mistake can usually be put right. The one thing you shouldn't do is leave it unaddressed. What happens if you forget something? It depends on the nature of the omission. A taxable income wasn't declared. The tax authorities can recalculate

Short answer: yes. If you're a French tax resident and you earn dividends or interest on a securities or savings account held with a foreign bank or broker, that income is taxable in France, even if the money never left the account abroad and even if tax was already withheld in the source country. France taxes the worldwide income of people who are tax resident here, under Article 170 of the French General Tax Code. It doesn't matter where the account sits or where the money

Are you a French tax resident who received dividends or interest on a securities or savings account held with a foreign bank or broker? That income has to be declared in France, even if the money never left the account abroad. It's a common blind spot, and the rules run through several forms, so here's how it actually works. The French tax authorities tax income earned abroad by people resident in France, under Article 170 of the French General Tax Code. Where the money physi

Do you hold a securities account with an institution based outside France? If so, there's a specific declaration you may be legally required to file, even if you didn't sell anything, make a withdrawal or earn a single euro during the year. It's an easy obligation to overlook, and the penalties for missing it are steep. The rule applies to people who are tax resident in France and hold an account with a foreign bank, broker or financial institution. It also reaches further th

The move to mandatory electronic invoicing is closer than most people think, and it isn't just a big-company problem. Small businesses, SMEs, micro-enterprises, sole traders and even furnished-rental landlords all fall within its scope. If you invoice or get invoiced in France, this concerns you. The dates that matter The reform rolls out in two waves. From 1 September 2026, every business subject to VAT — including micro-entrepreneurs under the franchise en base scheme — has

Moving to France does not always mean that your tax obligations in your home country disappear. If you are an expatriate living in France, you may wonder whether you still need to file a tax return in your country of origin, particularly if you have kept financial, professional or family ties there. The answer depends mainly on your tax residence, the type of income you receive and the tax rules of your home country. When might you still need to file a tax return in your home

You just realized you paid too much tax a couple of years ago. First question: is it too late? Usually, no. You have until the end of the second year In France you can claim a refund up to 31 December of the second year after the tax was collected. So tax collected in 2024? You have until 31 December 2026. Tax collected in 2025? Until 31 December 2028. If you're inside that window, you can still get your money back. How to claim it (5 minutes) Log in to your account at impots

Living in France while receiving income from another country can raise an important question: do I have to pay tax twice? The good news is that France has tax treaties with many countries to help prevent double taxation. However, the rules depend on where the income comes from and what type of income it is. Do I have to declare my foreign income in France? If you are a French tax resident, you generally have to declare both your French and foreign income in France. This can i

Good news ! Receiving your French income tax notice does not necessarily mean it is too late to correct an error or omission in your tax return. If you forgot to declare income, claim a deductible expense, report a donation or include a tax credit, you may still be able to correct your return. Can I correct my tax return online? For income received in 2025 and declared in 2026, the French tax authorities' online correction service is available from mid-August to mid-December

If you moved to France from abroad to take up a job, you may be entitled to a French tax exemption on part of your employment income. Under Article 155 B of the French Tax Code, the French impatriate tax regime (régime des impatriés) can provide a significant tax advantage to eligible employees. Who can benefit? You may qualify if you: Were tax resident outside France during the five years before moving to France. Were recruited directly from abroad by a French company, or tr