French Tax Return Filing for International Clients
Handled from A to Z [Note: subtitle]
Syntaxe is a boutique tax law firm on the Champs-Élysées, Paris. We handle the full spectrum of French individual tax compliance for international clients, so you don’t have to face it alone.
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Firm StatusFrench Bar-Admitted Tax Attorneys Avocats fiscalistes inscrits au Barreau |
CoverageAll French Individual Returns Income · IFI · Trusts · Special Regimes |
LocationAvenue des Champs-Élysées Paris, France |
Key Dates & Filing Deadlines
Deadlines vary depending on your residency status and, for French residents, your département of residence. Paper filing is reserved for taxpayers who are unable to file electronically and carries an earlier deadline.
2026 Filing Deadlines · Tax Year 2025
The 2026 filing season opens on 9 April 2026.
The official 2026 deadlines have not yet been published by the French Tax Authorities. This page will be updated as soon as the information is available.
| Standard deadline (self-filing) | Filing through Syntaxe | |
| PAPER RETURNS | ||
| All taxpayers | TBD | TBD |
| ONLINE FILING | ||
| Non-residents | TBD | TBD |
| Residents · Depts 01 to 19 | TBD | TBD |
| Residents · Depts 20 to 54 | TBD | TBD |
| Residents · Depts 55 to 975 including Paris and Île-de-France |
TBD | TBD |
In addition to the standard income tax return, certain declarations follow their own deadlines:
- the CDHR instalment declaration by 15 December 2025;
- the annual trust declaration is due by 15 June 2026.
2025 Filing Deadlines · Tax Year 2024
For reference, the 2025 filing season opened on 10 April 2025.
| Standard deadline (self-filing) | Filing through Syntaxe | |
| PAPER RETURNS | ||
| All taxpayers | Tuesday 20 May 2025 |
Tuesday 20 May 2025 |
| ONLINE FILING | ||
| Non-residents | Thursday 22 May 2025 |
Thursday 5 June 2025 |
| Residents · Depts 01 to 19 | Thursday 22 May 2025 |
Thursday 5 June 2025 |
| Residents · Depts 20 to 54 | Wednesday 28 May 2025 |
Thursday 5 June 2025 |
| Residents · Depts 55 to 975 including Paris and Île-de-France |
Thursday 5 June 2025 |
Thursday 5 June 2025 |
Missed your deadline?
As French-qualified tax attorneys filing electronically through a professional filing platform, Syntaxe benefits from an extended filing deadline, aligned with the latest date (Depts 55 to 976). If you have already passed your personal deadline, we may still be able to file on your behalf in time – subject to conditions – and avoid a 10% penalty for late filing.
Who We Work With
Built for clients whose tax situation does not fit a template
We work with internationally mobile individuals who know that their French tax situation is not something to figure out alone. Whether the connection to France is recent or long-standing, simple or layered, our role is the same: to take full ownership of their French tax obligations and handle them with the precision their situation demands.
Our clients
01 Expats & International Executives
You relocated to France, work for a foreign employer, receive equity compensation, or benefit from the impatriate tax regime. Your situation spans multiple jurisdictions and requires coordinated cross-border analysis.
02 US & UK Nationals with French Exposure
You own property in France, spend significant time here, have French-source income, or hold assets that trigger French reporting obligations. The France-US and France-UK tax treaties exist to protect you from being taxed twice on the same item – whether they actually do depends entirely on how they are applied to your specific situation.
03 Trust Beneficiaries, Settlors & Trustees
If you are connected to a trust – as a beneficiary, settlor, or trustee – your French obligations extend well beyond a standard income tax return. Trusts are subject to specific rules encompassing reporting obligations, taxation of distributions and income, wealth tax exposure, and inheritance tax treatment.
04 Investors & Business Owners
You realized capital gains from share sales, received carried interest, hold shares in a foreign company, or had a significant transaction requiring specific treatment under French law or an applicable double tax treaty.
05 High-Net-Worth Individuals & Families
Your household is subject to the French Real Estate Wealth Tax (IFI), holds real estate through corporate structures, or has significant cross-border asset exposure requiring careful assessment and reporting.
06 Professional Athletes & Artists
You perform, compete, or generate image rights income in France. Sports and entertainment income in an international context follows specific rules under French law and applicable double tax treaties, and requires dedicated expertise.
A dedicated service for complex situations
To ensure the quality and attention each client deserves, our individual tax return service is reserved for clients who meet at least one of the following criteria:
- Household income ≥ €150,000 / $150,000 / £150,000
- Worldwide net worth ≥ €1 million / $1 million / £1 million
If you are unsure whether you qualify, simply submit your information.
Get Started [Note : CTA => page Contact]
Your French tax filing, handled.
Tell us about your situation. We will review your file and come back to you with a tailored proposal.
Scope of Service
Every return you owe in France. Nothing left unaddressed. [Note: subtitle]
French individual tax compliance is not a single form. Depending on your situation, multiple returns and declarations may be required. We identify and handle each of them.
Tax Returns and Declarations [Note : suggestion de présentation sous forme de grille de 3 colonnes]
Income Tax
Annual Income Tax Return [Note: subtitle]
The core French income tax return (impôt sur le revenu) covering all sources of income worldwide (for French residents) or French-source income (for non-residents).
Form 2042 · 2042-C · 2042-C-PRO
High-Income Levy
Contribution Différentielle sur les Hauts Revenus (CDHR) [Note: subtitle]
The CDHR is an additional levy applicable to households with income exceeding €500,000 whose effective tax rate falls below 20%. Where applicable, an instalment payment is due each December. We determine liability, calculate the instalment, and file the required declaration.
Wealth Tax
Real Estate Wealth Tax (IFI) [Note: subtitle]
If your household’s taxable real estate assets exceed €1.3M (whether held directly or through entities) you are subject to the impôt sur la fortune immobilière (IFI). We determine your liability, applicable deductions, and prepare the full IFI return.
Form 2042-IFI · 2042-IFI-COV
Trusts
Annual & Event-Based Trust Declarations [Note: subtitle]
France has specific and stringent reporting obligations for trusts with French connections. Failure to comply carries severe penalties. We handle all required annual and event-based trust declarations.
Form 2181-TRUST-1 · 2181-TRUST-2
Special Regimes
Impatriate Tax Benefit & Other Special Statuses [Note: subtitle]
The French impatriate tax benefit (régime des impatriés) offers significant exemptions for qualifying individuals. We verify eligibility and ensure correct application.
Form 2042-C · 2074-IMP
Equity Compensation
Share Awards: Restricted Stock Units, Stock Options [Note: subtitle]
French and foreign equity compensation plans – (actions gratuites – AGA), founder warrants (BSPCE), stock options, etc.) – each follow specific tax and social contribution rules that intersect with international treaty provisions. We apply the correct treatment to each tranche.
Form 2042-C · 2074
Capital Gains
Disposal of Financial Instruments [Note: subtitle]
Sales of shares and other securities – in France or abroad – generate capital gains or losses subject to specific reporting and tax rules, potentially adjusted by applicable double tax treaties.
Form 2074 · 2074-CMV · 2074-I · 2074-ABT · 2074-DIR
Exit Tax
Departure from France [Note: subtitle]
If you left France while holding qualifying shareholdings or assets, you may be subject to the French Exit Tax regime. We determine liability, calculate the tax, and advise on deferral mechanisms where applicable.
Form 2074-ETD · 2074-ETS
Foreign Assets
Foreign Account & Asset Declarations [Note: subtitle]
French residents must disclose all foreign bank accounts, brokerage accounts, life insurance policies, and digital asset accounts. Non-disclosure triggers automatic penalties. We identify all reportable assets and file the required annexes.
Form 3916
International Taxation
Double Tax Treaty Application [Note: subtitle]
France has concluded over 125 double tax treaties. Applying the correct provisions – and determining whether income is exempt, taxed at a reduced rate, or subject to a tax credit – requires detailed analysis of the treaty’s specific wording and your individual situation.
Form 2047
Controlled Foreign Companies
Undistributed Income of Entities in Low-Tax Jurisdictions [Note: subtitle]
French tax residents holding interests in a foreign entity established in a jurisdiction with a privileged tax regime are taxed on that entity’s undistributed income as if it had been distributed to them – whether or not any distribution actually occurred (Article 123 bis of the French Tax Code). We assess whether the regime applies to your structure, calculate the deemed taxable income, and file the required declaration.
Tax Benefits
Tax Credits, Reductions, and Deductions [Note: subtitle]
From foreign income tax credits to deductions for employment expenses, charitable donations, or specific household expenditures – we identify and claim the tax benefits you are entitled to.
Form 2042-RICI · 2042-IOM
Real Estate Income
Rental Income (Revenus Fonciers, LMP, LMNP) [Note: subtitle]
Whether you hold French or foreign real estate directly, through an SCI, or as part of a furnished rental business (LMP/LMNP), each regime carries distinct tax rules and filing requirements that we handle.
Form 2044 · 2044-SPE · 2044-EB
Foreign Filings
Our practice covers French tax returns and declarations. If you also need to file in another jurisdiction – the US, the UK, or elsewhere – we can coordinate with your existing counsel abroad or refer you to a trusted correspondent firm.
Our Process
From first contact to filed return: you are in good hands. [Note: subtitle]
You should never have to wonder what comes next. Here is exactly how we work together, from the initial inquiry to the confirmation that your return has been accepted by the French tax authorities.
1 Initial Contact
You tell us about your situation [Note: subtitle]
You reach out to us with the key details of your situation. We review the information and come back to you promptly.
2 Introduction Meeting
We review your file together [Note: subtitle]
We schedule a brief introductory meeting – at our offices on the Champs-Élysées or online – to answer your questions, walk through your situation, and confirm the scope of work.
3 Engagement
Confirming the Mission [Note: subtitle]
Once you decide to proceed, we formalize the engagement with a signed Proposal of Services and an initial deposit. From this point, a dedicated attorney takes ownership of your file.
4 Document Collection
We tell you exactly what we need [Note: subtitle]
We provide a personalized document checklist based on your specific situation – not a standardized questionnaire to fill out on your own. You share documents with us directly, and we follow up proactively to make sure nothing is missing.
5 Analysis & Preparation
We prepare your returns using professional-grade tools [Note: subtitle]
Our attorneys analyze your situation in full, determining applicable rules, identifying relevant treaty provisions, and preparing all required forms using licensed professional tax software reserved for certified advisors. We provide you with a draft return and a detailed tax estimate.
6 Review & Validation
You review, we adjust [Note: subtitle]
We walk you through the draft return, answer your questions, and make any adjustments. Nothing is filed until you have reviewed and explicitly approved the final version.
7 Filing & Confirmation
Filed. Confirmed. Done. [Note: subtitle]
We confirm filing to you in writing and keep a copy of all submitted documents on file.
Get Started [Note : CTA => page Contact]
Your French tax filing, handled.
Tell us about your situation. We will review your file and come back to you with a tailored proposal.
Why Work With Syntaxe?
Handling your French tax return is more than a compliance exercise; it is a legal matter that requires judgment, expertise, and someone who is genuinely accountable for the outcome. Here is what that means in practice.
A dedicated attorney on your file
Your return is handled by a qualified tax attorney of our team – not processed through an automated platform. You have a direct point of contact who knows your situation and is accountable for the work.
We do the work – you don’t
We do not send you a 10-page questionnaire and ask you to figure it out. We ask you the right questions, collect what we need, and handle the analysis and preparation ourselves. You review, you approve, we file. That is the service.
We work in your interest
The French Tax Authorities assesses, audits, and collects. They do not advise you. Our role is the opposite: we are on your side, identifying what you owe, what you don’t, and making sure your position is correctly stated.
Specialist expertise in international taxation
Tax law is our only practice area. We specialize in working with clients who have cross-border situations: international income, foreign assets, equity compensation, trust structures, double tax treaties. This is not a sideline service; it is what we do.
Professional secrecy
As registered attorneys, we are bound by professional secrecy (secret professionnel) – a higher standard of confidentiality than that applicable to other advisors.
An extended filing deadline
As tax attorneys filing electronically through the professional platform, we benefit from an extended deadline applicable to most returns we file, giving you more time without the risk of a late filing penalty.
Get Started [Note : CTA => page Contact]
Your French tax filing, handled.
Tell us about your situation. We will review your file and come back to you with a tailored proposal.
How the French Tax System Works
What every international taxpayer should understand [Note: subtitle]
The French tax system operates on principles that differ meaningfully from US, UK, and most other systems. Here is what you need to know.
Self-Assessment: You Are Responsible
The French system is declaratory: it is your responsibility as a taxpayer to determine your obligations, identify the applicable rules – including international tax treaties – and file an accurate return. The French Tax Authorities (Direction Générale des Finances Publiques, or DGFiP) does not advise you on how to compute your tax. It audits you after the fact.
In France, ignorance of the law is not a defense (nul n’est censé ignorer la loi), and the administration will not proactively point out errors in your favor.
The Household as the Unit of Taxation
In France, income tax is, in principle, assessed at the level of the tax household (foyer fiscal). Married couples and partners bound by a civil partnership (pacte civil de solidarité, PACS) file a joint return – subject to exceptions depending on the applicable matrimonial regime. The composition of the household determines the applicable tax scale through the quotient familial mechanism, which takes into account the number of dependent children.
Note that the boundaries of the tax household may differ depending on the tax in question (income tax vs. IFI).
Worldwide vs. Source Taxation
French tax residents are liable to income tax and IFI on their worldwide income and assets. Non-residents are generally taxed only on French-source income. These principles are subject to important exceptions and are modified by the applicable double tax treaties.
Preventing Double Taxation
France has concluded over 125 double tax treaties. These agreements determine which country has the right to tax a given item of income and what relief is available in the other. The relief mechanism varies: some income is exempt in France, some is taxed at a reduced rate, and some gives rise to a foreign tax credit. The outcome depends on the applicable treaty, the nature of the income, and your residency status. There is no one-size-fits-all answer: the treatment must be analyzed item by item.
Withholding at Source, and the Annual True-Up
France introduced the withholding tax at source (prélèvement à la source) in 2019. Under this system, income tax is collected throughout the year, directly from the source of income, whether that is an employer, a financial institution, or another paying entity. However, this withholding is only an estimate. The actual tax liability is determined by your annual declaration. After filing, the French Tax Authorities compute the difference between what was withheld and what is actually owed, resulting in either a refund or a supplementary payment.
Two Pillars of the French Tax Authorities
The DGFiP is organized around two distinct functions. The assessment function (assiette) is responsible for receiving, processing, and verifying tax returns. The collection function (recouvrement, the Treasury) is responsible for collecting the tax that is owed. If you receive any correspondence from the French Tax Authorities, it is important to understand which arm of the administration issued it.
Practical Points
- With limited exceptions, French tax returns must be filed electronically via the official government portal at gouv.fr. Professional filings are submitted via a dedicated platform reserved for certified advisors, which we use for our client filings.
- Late filing carries a 10% penalty of tax due.
- The French Tax Authorities generally have three years to reassess a return. For undisclosed foreign accounts or trust structures, this limitation period extends to ten years.
- Non-residents have a specific tax center (Service des Impôts des Particuliers Non-Résidents) rather than a local tax office.
- Trust reporting obligations are independent of income tax. A trust declaration must be filed annually even if there is no distribution and no French beneficiary receives income in the relevant year.
- The French tax year is the calendar year (1 January to 31 December). Returns filed in 2026 cover income earned in 2025.
Frequently Asked Questions
Answers before you ask [Note: subtitle]
Here are the questions that come up most often.
Is a tax return mandatory if I am not a French national?
Yes. Tax obligations in France are determined by residence, not nationality. If you are a French tax resident, you must file a return, regardless of your citizenship. Non-residents also have to file if they received French-source income during the year.
I am unsure whether I am a French tax resident. Can you help?
Absolutely. Residency determination is often the first and most important question to resolve. Under French domestic law, the criteria include the location of the home, the length of time spent in France, the place of professional activity, the center of economic interests – among others. Contrary to a widespread assumption, there is no automatic 183-day rule: exceeding or falling below that threshold does not determine residency status on its own. These criteria can lead to complex situations, including dual residency, which requires analysis under the tie-breaker provisions of the applicable double tax treaty.
What if I think I am a tax resident of two countries?
This is more common than people assume, particularly for internationally mobile individuals. Most double tax treaties contain a “tie-breaker” sequence of criteria to determine where you are ultimately resident for treaty purposes. Determining the outcome requires a careful analysis of your specific circumstances and the exact wording of the applicable treaty – this is precisely the kind of analysis we carry out.
I did not file a return in previous years. Is it too late?
Not necessarily. Late filings and corrections for prior years are generally possible, and in many cases a proactive voluntary disclosure is significantly less costly than waiting for an audit. We can advise on the most appropriate course of action for your specific situation, including filing amended returns or engaging in a regularization procedure.
Should I work with a tax attorney or another type of advisor?
As French Bar-Admitted Attorneys (avocats inscrits au Barreau), we are fully qualified to represent clients before the French Tax Authorities and courts. We handle tax audits and disputes on a regular basis, which means we know not only what the law says, but how the French Tax Authorities and courts interpret it, what they look for, and how they operate in practice. That knowledge informs every return we prepare. There is a difference between filing a return and filing a return that is defensible.
Do you work with my existing advisors abroad?
Yes, and we welcome it. We are happy to coordinate with your accountant, financial advisor, or legal counsel in the US, UK, or elsewhere. Cross-border situations often require close collaboration between advisors, and we have experience working in these multi-jurisdictional situations.
What documents will I need to provide?
The exact list depends on your situation and is provided once we have covered an initial review. As a general guide, you should have access to: pay slips, brokerage statements, any documents relating to share plan vestings or exercises, property income statements, and your prior year return and tax assessment if available.
Will you provide me with an estimate of the tax I owe before filing?
Of course. Before filing anything, we provide you with a written tax estimate covering all amounts due. You review this with us, ask questions, and approve the figures before we proceed. There are no surprises.
How long does the process take?
It depends on the complexity of the situation. Files involving trusts, multi-jurisdiction treaty analysis, equity compensation, or significant transactions naturally require more time than a straightforward return. We provide a realistic timeline and keep you informed at each stage.
I am a US citizen. Does Syntaxe handle US tax returns?
No. Our practice is exclusively French. However, given that US citizens are subject to worldwide taxation regardless of residence, coordinating between French and US counsel is essential. We can refer you to a trusted specialist for your US filing obligations and work in coordination to ensure alignment between the two returns.
Get Started [Note : CTA => page Contact]
Your French tax filing, handled.
Tell us about your situation. We will review your file and come back to you with a tailored proposal.
