Tax return Tax return - Cité internationale universitaire de Paris

Tax return
Since 1st May 2008, if you lived in France in 2007 you are required to declare the income you
received during 2007. The deadline varies depending on your situation; if you are registered
with a local tax office you have
have until 30 May, if you come under a nonnon-residents centre you
have until the end of June 2008 to declare income received in France.
This factsheet is designed to help you take the first steps in declaring your income. It will
help you to find out if you
you need to get in touch with the French tax authorities, and who to
contact. 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.
Some of these contain clauses that deal directly with the situation of researchers and
teachers or failing that, at least for people generally paid by the civil service. In 2006, the
laboratories authorised to invite scientists were still all public institutions. When there are no
relevant clauses in a convention, the researcher is subject to general tax law.
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 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 solution.
BUREAU D’ACCUEIL
D’ACCUEIL DES CHERCHEURS
CHERCHEURS ETRANGERS (BACE) – CITE INTERNATIONALE UNIVERSITAIRE DE PARIS
PARIS
MAISON INTERNATIONALE,
INTERNATIONALE, 17 BOULEVARD JOURDAN
JOURDAN – F 75014 PARIS
WWW.CIUP.FR/CHERCHEURS
WWW.CIUP.FR/CHERCHEURS
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
Last update May 2008
Finding your Tax Office
If you are not yet known to the tax authorities or you changed address after May 2007 and
before 1st January 2008 without notifying them, you will need to contact your “new” tax
office.
This depends on where you were living on 1st January 2008.
•
If you had already 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 non-residents:
CENTRE DES IMPOTS - NON RESIDENTS NOISY-LE-GRAND
DRESG
10 RUE DU CENTRE
TSA 10010
93465 NOISY-LE-GRAND CEDEX
Telephone: 01 57 33 83 00
Email: [email protected]
Open to the public:
MONDAY TO FRIDAY, 9H00-12H00 and 13H00-16H00 or by appointment.
•
If you were still living in France on that date, you come under the authority of a
national centre.
To locate your centre, click on the “contacts” section 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 15 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 from 1st May. 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 2008, 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
critical declaration form : imprimé n°2042, N°CERFA : 10330*12.
You can also download this at:
http://www.impots.gouv.fr/portal/deploiement/p1/fichedescriptiveformulaire_4587/fichedesc
riptiveformulaire_4587.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*10),
- You continue to receive income from France after your departure (n°2042-NR, N°cerfa :
11942*07),
- You have other income or expenses than those mentioned on the main declaration
form (n°2042-C; N°cerfa: 11222*10).
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 2007 and did not change address before 1st January
2008.
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 2007 or
BUREAU D’ACCUEIL
D’ACCUEIL DES CHERCHEURS
CHERCHEURS ETRANGERS (BACE) – CITE INTERNATIONALE UNIVERSITAIRE DE PARIS
PARIS
MAISON INTERNATIONALE,
INTERNATIONALE, 17 BOULEVARD JOURDAN
JOURDAN – F 75014 PARIS
WWW.CIUP.FR/CHERCHEURS
WWW.CIUP.FR/CHERCHEURS
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
Last update May 2008
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 first request an
“electronic” certificate, which will ensure the confidentiality of your declaration. As well as
being practical, this procedure also has the advantage of allowing you extra time for sending
in your tax return 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
not hesitate to contact the BACE.
BUREAU D’ACCUEIL
D’ACCUEIL DES CHERCHEURS
CHERCHEURS ETRANGERS (BACE) – CITE INTERNATIONALE UNIVERSITAIRE DE PARIS
PARIS
MAISON INTERNATIONALE,
INTERNATIONALE, 17 BOULEVARD JOURDAN
JOURDAN – F 75014 PARIS
WWW.CIUP.FR/CHERCHEURS
WWW.CIUP.FR/CHERCHEURS
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
Last update May 2008