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Income tax - Expatriation return
Verified 06 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)
You were expatriate and you came back to France in 2023? 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 2023 for the year 2022. We'll tell you what you need to know.
What applies to you ?
Reported income in France for 2022
You earned income in France when you lived abroad. So you reported 2022 revenues in 2023.
You depended on the non-resident personal income tax department.
You must file your 2024 return of 2023 income with them in spring 2024.
Inform tax services
The year of your return to France, you must inform quickly the non-resident personal income tax department of your new address.
Also consider updating your bank details.
You can do it from your online space, using secure messaging.
Taxes: access your Special Space
Please note
If you return from expatriation following a call to leave your area of residence or a collective return operation (for example, in the event of a political or health crisis), you may be exempt from the residential tax on secondary residences (THRS) on the accommodation that was your main residence in France before your expatriation. To get the relief, you must to lodge a complaint.
Manage your direct debit
Check your withholding tax rate in your online space.
If you do not have a custom rate, tax services apply a non-personalized rate to you. It does not take into account your situation, especially your family situation.
For example, this rate is applied to your salary by your employer.
You can tailor your rate to your situation from your online space.
Taxes: access your Special Space
Warning
If you don't adjust your rate, you risk paying an excess tax. This will be refunded to you (from September 2025 for the withdrawals made from your 2024 income). Conversely, if you still have a tax balance to pay, it will be collected from you within the same period.
For the 2024 return of your 2023 income, you must report the following:
- Your French source income taxable in France, received from 1er January 2023 until the date of your return to France
- Your income from French and foreign sources received from the date of your return to France until December 31, 2023
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
2024 Online Income Tax Return for 2023 (Special Space)
You must complete 2 returns:
- Form No. 2042-NR for your French source income taxable in France received from 1er 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 statements should be addressed to the non-resident personal income tax department.
You must specify 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
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
Please note
The non-resident personal income tax department will forward to the tax department of your new home.
If you are domiciled in France or Monaco, you must report your accounts opened, held, used (at least once) or closed during the year abroad.
You must report the following accounts or investments:
- Bank Account
- Life insurance or capitalisation contract
- Account ofdigital assets
You must declare your accounts opened abroad with a bank or any other organization or person (notary, stockbroker, etc.).
You have an obligation to report, whether you hold the account or have a power of attorney.
You must attach this document to your paper tax return.
You must complete, date and sign the following declaration:
2024 Reporting of Accounts Opened, Used or Closed Abroad
You must complete a return for each account that you have.
Warning
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 country that has not concluded an agreement with France to combat tax evasion and avoidance, the fine is €10,000 per account.
The year of your return, you are submitted on the same deadlines as residents to report your income.
The 2024 income tax return for 2023 is complete.
The 2025 2024 Income Tax Return will begin in april 2025.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2024 income tax return for 2023 is complete.
The 2025 2024 Income Tax Return will begin in april 2025.
Other situation
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 department of your new home.
Inform tax services
You don't have to inform tax services upon your return in France.
You will report your new address on your next tax return.
Manage your direct debit
If you don't have a custom rate, tax services apply a non-custom rate to you, which does not take into account your family situation.
For example, this rate is applied to your salary by your employer.
If you don't know your withholding tax rate, you can check with your tax department.
Who shall I contact
Warning
If you don't adjust your rate, you risk paying an excess tax. This will be refunded to you (from September 2025 for the withdrawals made from your 2024 income). Conversely, if you have a balance of tax to pay, it will be taken from you within the same period.
You can tailor your rate to your personal situation and family.
You must complete the following form:
Request for custom rate and/or withholding tax prepayments
You must submit the completed form to your tax department.
You must declare total income that you have received, from French or foreign sources, since the date of your arrival in France until December 31, 2023.
If you don't have access to your tax account online, you can't report your income online.
You must use paper declaration.
You can download the forms:
You must file your return directly with the personal income tax department of your new home.
Who shall I contact
You must include the following information in your return:
- Your new address
- Your bank details
If you are domiciled in France or Monaco, you must declare every year to the tax administration accounts opened, held, used (at least once) or closed during the year abroad.
You must report the following accounts or investments:
- Bank Account
- Life insurance or capitalisation contract
- Account ofdigital assets
You must declare your accounts opened abroad with a bank or any other organization or person (notary, stockbroker, etc.).
You have an obligation to report, whether you hold the account or have a power of attorney.
You must attach this document to your tax return.
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You report your income online
You must tick the box (or boxes) of your return that correspond to the accounts you have opened, held, used or closed.
2024 Online Income Tax Return for 2023 (Special Space)
For each account, you must file the following return with your tax return:
You report your income on a paper form
You must complete, date and sign the following declaration:
2024 Reporting of Accounts Opened, Used or Closed Abroad
You must complete a return for each account that you have.
Warning
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 country that has not concluded an agreement with France to combat tax evasion and avoidance, the fine is €10,000 per account.
The year of your return, you are submitted on the same deadlines as residents to report your income.
The 2024 income tax return for 2023 is complete.
The 2025 2024 Income Tax Return will begin in april 2025.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)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
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
Taxation of income in the year of acquisition of a residence in France
Taxable income of foreigners and persons not resident for tax purposes in France
Reporting on financial accounts
Statements of accounts opened, used or closed abroad
Service-Public.fr
Service-Public.fr
Ministry of Finance
Ministry of Finance
