2015 income tax returns- for income earned in the year 2014

French Income and Wealth Tax returns

Tax year 1st January – 31st December 2014

Income Tax (Impôt sur le Revenu)

Both residents of France and non-residents with French property or income are obliged to submit an annual income tax return.

The French tax year is equal to the calendar year. The presentation deadlines are as follows:

Non-residents

Manual returns: 19th May.

Returns filed by internet: 9th June.

Residents

For manual returns, the deadline is 19th May. An extension is given for returns filed by internet, as follows:

26th May: Départements 01 to 19;

2nd June: Départements 20 to 49; 9th June: Départements 50 to 974.

Dates that returns are available for filing

Online filing: 15th April

Manual filing: The date varies each year but in general this is by early May.

After you file your Tax Return, the Tax Office will calculate the tax due and send you a payment notice, avis d’imposition. The date of issue is by late September. In the event that tax is payable the payment notice will include a payment slip for you send to the Tax Office along with a cheque. Online payment options and direct debit are also available.

Please visit our website for further details or contact us by e-mai at info@franceaccountants.com .