Tax return Tax return - Cité internationale universitaire de Paris

Tax return
Since last April 26th, if you lived in France in 2009 you are required to declare the income you
received during 2009.
2009. The deadline varies depending on your situation; if you are registered
with a local tax office you have until May 31st, if you come under a nonnon-residents centre
centre you
have until the 30 June 2008 to declare income received in France,
France, if you live in Europe, a
country by the Mediterranean sea, in Africa, North America, and until July 15th if you live
elsewhere (Central and South America, Asia, Oceania, others).
This factsheet is designed to help you take the first steps in declaring your income. It will
help you to find out if you need to get in touch with the French tax authorities, and who to
contact. Especially to ask for information about tax deductions that you can benefit from
(impatriation bonus, maintenance allowance etc.), you can ask information about that.
If you require more specific advice on making your tax return, we at the BACE have a number
of factsheets outlining the most common situations for mobile researchers in France.
Who should declare?
According to the tax code, there are several different circumstances for sending a tax return
to the “centre des impôts”. For example:
- If you receive income from a French source
- Or if you have a professional activity, salaried or not, unless this is a minor activity.
- Or if France is your main country of residence (you spend more than 183 days a year in
France)
These circumstances concern the vast majority of researchers coming to France for research
work. However, each case is considered on its merits, and there is always the possibility of
exceptions to the rules.
Bilateral conventions with other states:
France has signed a number of bilateral conventions with other states to resolve special
cases or avoid dual taxation.
taxation
The texts of these conventions can be found on the government’s tax website at:
www.impots.gouv.fr in the heading “documentation” and the sub-heading “International”.
The following link will take you to the page listing the countries that have signed up to these
conventions:
http://impots.gouv.fr/portal/dgi/public/documentation.impot;jsessionid=UK1UG5EYPKJTHQFIE
MRCFFOAVARXAIV1?pageId=docu_international&espId=-1&sfid=440&choix=DEU&x=36&y=9.
At the bottom of the page, click on the country concerned (i.e the country where you paid
your taxes before coming to France, and/or your country of origin) to access current tax
conventions between France and that country.
Check all the names your country could be called.
For instance, South Corea will be under Republic of Corea, or Russia under Federation of
Russia.
Some of these contain clauses that deal directly with the situation of researchers and
teachers, trainees completing their intitial training (PhD Students and post-doctorants) or
failing that, at least for people generally paid by the civil service. In 2009, the laboratories
authorised to invite scientists were still mainly public institutions.
If you are paid by a private company, you cannot benefit from these clauses for research
activities as only research by a public institution is accepted.
When there are no relevant clauses in a convention, the researcher is subject to general tax
law.
BUREAU D’ACCUEIL DES CHERCHEURS ETRANGERS
ETRANGERS (BACE)
[email protected]
WWW.CIUP.FR
Last Update May 2010
Opting for a bilateral agreement can sometimes be useful, but you can also decide to set up
your tax base in France. This is simpler and may be more economical (in particular for some
social benefits) as long as the tax code has no rules prohibiting this. To decide which option
to choose, you will need to make income assessments to work out what really are the best
options for you. If you plan to stay in France for several years and/or come with your family, if
you already have a tax bill or tax exemption or may qualify for certain tax reductions, making
France your tax base could be a practical or even a economical solution.
Finding your Tax Office
If you are not yet known to the tax authorities or you changed address after May 2009 and
before 1st January 2010 without notifying them, you will need to contact your “new” tax
office.
This depends on where you were living on 31 December 2009.
2009. It is the address that
determines where the council tax will be paid, please note that for this tax there is no
exemption, or no payment by instalments. This tax will be asked for according to the towns in
November or December. Your address in 2010 is important to allow the administration to send
you letters in France or abroad and thus avoid a bank account seizure.
•
If you had already left
left France by then or if you wish to (and are able to) maintain your
tax residency abroad you come under the authority of the centre for nonnon-residents:
CENTRE DES IMPOTS - NON RESIDENTS NOISY-LE-GRAND
DRESG
10 RUE DU CENTRE
TSA 10010
93465 NOISY-LE-GRAND CEDEX
Telephone: (00 33 0)1 57 33 83 00
Email: [email protected]
Open to the public:
MONDAY TO FRIDAY, 9H00-16H00 or by appointment.
•
If you were still living in France on that date, you come under the authority
authority of a
national centre.
To locate your centre, click on the “contacts” and then “vos services locaux” sections of the
tax authorities website:
http://impots.gouv.fr/portal/dgi/public/contacts;jsessionid=THAT5BAGHXUS1QFIEMRCFFOAVARX
AIV1?pageId=contacts&sfid=07.
If you type in your full address and postcode you will receive the details of your local tax
office. You can find a tax declaration form from this office (available from 10 May) and also
meet with a tax advisor who will help you fill out the form. You can also telephone your
centre for help and information. If you do not want to call into the office to pick up the
original CERFA form, you can also download this. To do this, go to the website
www.impots.gouv.fr and click on sections “particuliers” or “documentation” for example,
then on your left click on “Rechercher un formulaire” [look for a form].
You’ll then need to select the year 2010, the form of your choice and the corresponding CERFA
number, finally clicking on “les impôts sur le revenu” from the list provided.
The standard, critical declaration form : imprimé
imprimé n°2042, N°CERFA : 10330*14.
10330*14.
You can also download this at:
http://www.impots.gouv.fr/portal/deploiement/p1/fichedescriptiveformulaire_6156/fichedesc
riptiveformulaire_6156.pdf.
You may also have to fill out other forms if:
- You were receiving income from abroad during the year and would like to opt for an
international agreement (n°2047, N°cerfa : 11226*12),
http://www.impots.gouv.fr/portal/deploiement/p1/fichedescriptiveformulaire_6040/fichedesc
riptiveformulaire_6040.pdf
- You continue to receive income from France after your departure (n°2042-NR, N°cerfa :
11942*09),
http://www.impots.gouv.fr/portal/deploiement/p1/fichedescriptiveformulaire_6153/fichedescr
iptiveformulaire_6153.pdf
The Guest Researchers office (BACE) has done everything possible to ensure the accuracy of the information in this document but cannot
be held responsible for any errors it may contain.
For permission to use or reproduce this document, please contact the cité internationale universitaire de Paris
Last update May 201
2010
-
You have other income or expenses than those mentioned on the main declaration
form (n°2042-C; N°cerfa: 11222*12).
http://www.impots.gouv.fr/portal/deploiement/p1/fichedescriptiveformulaire_6158/fiched
escriptiveformulaire_6158.pdf.
You can also call a tax hotline for help – preferably after your local tax office closing hours 0810IMPOTS on 0810.46.76.87 (available from Monday to Friday from 8.00 to 22.00 and
Saturday from 9.00 to 19.00)
•
If you declared your income in 2009 & did not change address before 1st January 201
2010
In this case, you stay with the same tax office that will send you either a blank or
personalised tax form. This depends on whether or not you were receiving a salary in 2009 or
whether your employer sent the tax office the information required to set up the
personalised form. You must check the information on the form and if necessary make any
changes, enclosing documentary proof to confirm this.
If you cannot explain important additional information about your personal circumstances on
the tax form, you should contact your tax centre and/or write a covering letter and send it to
the tax office along with the tax return.
Example1: Grant-holders are particularly concerned if their research grant is not paid in the
form of a salary, or/and if this comes from a foreign source.
Example 2: People who are married but living alone or as a single person in France must also
explain their particular circumstances to the tax centre.
OnOn-line tax return:
You may also, in some cases, make an onon-line tax return.
return To do this, you must have fiscal
number and/or an online number (given in your last tax return).
You do not need anymore an “electronic” certificate. You can safely be connected from any
computer.
As well as being practical, this procedure also has the advantage of allowing you extra time
for sending in your tax return (until 24 June 2010 if you live in the Ile-de-France region) and a
discount of 20€ on your tax payment.
Please note: online tax returns are only suitable for classic cases and if you have already
been taxed in France. If your situation is unconventional (for example, you are covered by an
international convention, receive income from abroad, have unusual family circumstances,
etc.) you must inform the tax office of this in writing to explain your circumstances, so the
on-line procedure is not adapted. Of course, you could decide to send the letter afterwards
but this may make it more complicated to process your file and you risk being sent a tax bill.
If you have the slightest doubt or cannot find an answer to one of your questions, please do
do
not hesitate to write to the BACE:
BACE: [email protected].
[email protected].
We could help you to find the answers at your questions. For atypical cases, an appointment
could be proposed.
The Guest Researchers office (BACE) has done everything possible to ensure the accuracy of the information in this document but cannot
be held responsible for any errors it may contain.
For permission to use or reproduce this document, please contact the cité internationale universitaire de Paris
Last update May 201
2010