Simple, free and totally secure online services perfectly suited to deal with your distance constraints. These services are available in your personal space, now accessible without a certificate using the personal identification numbers given on your income tax return and your tax assessment notice




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INDIVIDUALS No. 2041-E

WHOSE RESIDENCE

FOR TAX PURPOSES N° 50318 # 13

IS OUTSIDE FRANCE


2010

INCOME TAX


Dear Sir or Madam,

If you live outside France and want to know what your tax obligations are, especially with regard to filing your income tax return and paying your income tax, then this document will answer your questions.

It presents:

- The tax administration’s new information and communication tools, particularly suited to deal with your distance constraints (p. 1),

– The information you need to know whether you have to file an income tax return for income received in 2010 (p. 2),

- The income you have to declare and helpful advice on filling in your income tax return (p. 6),

- How your income tax is calculated (p. 10),

–Useful information on all personal taxes, payment and who to contact for assistance (p. 14).



If you live abroad, the Public Finances General Directorate brings you remote services available round the clock on www.impots.gouv.fr


Documentation specially tailored to your needs:

  • A section dedicated to non-residents’ taxation and formalities:
    www.impots.gouv.fr>Particuliers>Vos préoccupations>Vivre hors de France

    • All the international tax treaties available for consultation:
      www.impots.gouv.fr>Documentation>International or by clicking on the link in the abovementioned section.


Simple, free and totally secure online services perfectly suited to deal with your distance constraints. These services are available in your personal space, now accessible without a certificate using the personal identification numbers given on your income tax return and your tax assessment notice.


1st free service: File your tax return online

What are the advantages of filing online?

➢ You are free from postal constraints and delivery times related to receiving and sending your return.

➢ Your pre-printed tax return is displayed on screen (NB: tax deductions at source are not included and the income displayed is not necessarily all taxable in France). Check that the amounts are correct and change them if necessary, especially if some income is not taxable in France, which depends on your country of residence.

➢ You can fill in all the returns you need (“appended” 2042 forms, 2044 for real property income, 2041-E on taxation at source, etc.).

This service can be accessed from any computer.

➢ Your information is processed and a notice to pay sent to you within the year, which means no more unexpected rectifications of your payments on account and monthly direct debits.


2nd free service: Pay online and manage your direct debit contracts

Do you want to pay quickly, easily and securely or even alter one of your direct debit amounts without having to send a letter, go to the tax office or fill in yet another form? Do it in a few clicks in your personal space!

➢ If you have a bank account in France, you can pay your taxes online and manage your direct debit contracts (payment by monthly instalments and direct debit on the payment due date).

➢ Payment on the due date, not to be confused with credit card payment, is an extremely flexible direct debit formula. Your account is debited ten days after the payment deadline.


3rd free service: Consult your tax situation

Another particularly useful, user-friendly remote service for non-residents to:

➢ Immediately access all your tax assessment notices (income tax, residence tax, real property tax, etc.) without waiting for them to reach you by post.

➢ Display a full statement of payments made and your schedule of payments due.





YOU LIVE ABROAD.

YOU NEED TO FILE A 2042 INCOME TAX RETURN FOR YOUR 2010 INCOME


1. If your household is established outside France (all non-French countries, the French overseas communities1 and New Caledonia) and you receive any of the following income:


• Income from real property in France and rights on this property: rights in rem (bare ownership, usufruct, etc.) and assets (stocks or shares in real estate companies);

• Income from French variable interest securities and all other income from movable capital investments in France (income from shares, income from fixed-interest investments, etc.);

• Income from agricultural, industrial and commercial concerns located in France;

• Income from wage and non-wage professional activities carried on in France and more particularly:

- Wages, salaries, remuneration and emoluments provided the activity paid for is carried on in France,

- Remuneration of directors of French companies;

• Income from other operations for financial gain;

• Capital gains from the sale of goodwill in businesses operating in France and real property located in France, their associated rights in rem and stocks and shares in companies, funds or bodies whose assets are made up mainly of such property and rights;

• Capital gains from the sale of shares referred to in Article 150-0A of the French General Tax Code when these shares pertain to companies with their registered office in France.

• Sums, including salaries, corresponding to artistic and sports services provided or used in France.


2. The following are also considered to be income arising in France when the payer resides for tax purposes in France or is established in France:


• Pensions and annuities, regardless of the country or territory in which the services that the pension remunerates were provided;

• Income received by inventors or in the form of royalties as well as all income arising from industrial and commercial property and similar rights;

• The sums paid to natural persons, companies and any other legal entities without fixed business premises in France, in remuneration for services of all kinds materially provided or effectively used in France.


3. This document only concerns persons residing outside of France


This leaflet does not concern the following, irrespective of their nationality:

➢ Persons who are defined by Article 4 B-1 of the French General Tax Code as:

1) Having their household or main abode in France;

2) Carrying on a professional activity, wage or non-wage, in France unless they can prove that this employment is incidental;

➢ Government employees who, under the terms of Article 4 B-2 of the French General Tax Code, are carrying on their duties in or posted to a foreign country and are not liable in said country to a personal tax on all their income;

➢ Natural persons of French nationality who reside in Monaco and who come under the scope of Article 7-1 of the amended tax treaty between France and Monaco of 18 May 1963. These are persons of French nationality who cannot provide evidence that their usual residence has been in Monaco since 13 October 1957;

➢ Persons who reside in Saint-Barthélémy or Saint-Martin and who do not satisfy the five-year residence rule for tax purposes.1

If your household (spouse and children) remains in France, you continue to reside in France for tax purposes even if, for professional reasons, you have to live in another country temporarily or most of the year, unless your spouse and yourself have separate estates.


In all other cases, tax households do not reside for tax purposes in France


Special case:

If one of the spouses (married or civil union) resides for tax purposes outside France and the other resides for tax purposes in France, the household's tax obligation in France concerns:

• All the income of the spouse residing in France for tax purposes;

• And the other spouse’s income arising in France. (see p.2, § 1)

Likewise, if a dependent child or disabled person in the household does not reside for tax purposes in France, only his or her income arising in France is included in the joint taxation.

NB: The number of tax units in the household will be calculated taking into account all the members of the tax household, whether or not they reside in France for tax purposes. Income arising outside France for the spouse residing outside France (e.g. wages paid abroad) is excluded from the calculation of tax in France.


4. You are also concerned if you have one or more residential properties in France


Persons who do not have their residence in France and who have one or more residential properties in France, in any capacity whatsoever, directly or via a third party, are liable for income tax on a minimum flat-rate basis of assessment equal to three times the rental value of the property(ies).

The purpose of this measure, laid down by Article 164 C of the French General Tax Code, is to establish a minimum contribution to be paid by these persons. This measure does not apply to taxpayers:

• Who receive income arising in France whose amount is greater than the flat-rate basis of assessment, in which case the amount of this income serves as the basis for the taxation;

• Who reside for tax purposes in a country or territory that has concluded a tax treaty with France to avoid income tax double taxation.

• Who have French nationality when they provide evidence of being liable, in the country or territory in which they reside for tax purposes, to a personal tax on all their income equal to at least two-thirds of the tax they would have to pay in France on the same basis of assessment;

• Who are nationals of countries that have signed a reciprocal agreement with France and satisfy the condition stipulated in the paragraph above;

• Who have Monegasque nationality or to French nationals holding the certificate of residence for tax purposes who live in Monaco, for a second home situated in the Provence-Alpes-Côte d’Azur region (see Ehrmann ministerial response published in the French National Assembly Official Journal of 5 November 1990).

This measure does not apply either, the year of the transfer of residence for tax purposes outside of France and the subsequent two years, to taxpayers of French nationality who can provide evidence that this transfer was for reasons of professional imperatives and that their residence for tax purposes was in France on a continuous basis during the four years preceding the transfer. This exemption also applies to the nationals of countries that have concluded a reciprocal agreement with France.

Persons in this case will enclose a note with their 2042 income tax return stating the address and rental value of such property.

For more information, see the website: www.impots.gouv.fr – Particuliers – Vos préoccupations - « Vivre hors de France ».


5. You are a "government employee" posted outside France


If your household remains in France, your situation does not change. You continue to reside in France for tax purposes and you are liable to income tax at your place of residence.

If your household has not remained in France, there are two possible cases:

• Case No. 1: Your household has not remained in France and you are not liable, in the country in which you work, to a personal tax on all your income. In this case, you have an unlimited tax obligation in France on all your income and you are liable to income tax in keeping with the standard conditions.

• Case No. 2: Your household has not remained in France and you are liable to a tax in the country in which you work. You are therefore liable to income tax in France only on your income arising in France in keeping with the conditions stipulated in the How Is Your Income Tax Calculated? section of this leaflet.


In all cases, please fill in the “Other Information” (Autres Renseignements) box on your income tax return, stating that you are a government employee working abroad.


WHERE AND WHEN TO FILE
YOUR 2010 INCOME TAX RETURN



6. If you satisfy the abovementioned conditions, declare online on www.impots.gouv.fr or send your income tax return to the following address:


Service des impôts des particuliers

non-résidents

TSA 10010

10 rue du Centre

93465 Noisy le Grand Cedex

France


Switchboard: +33 (0)1 57 33 83 00

Fax: +33 (0)1 57 33 82 66

e-mail: nonresidents@dgfip.finances.gouv.fr


In this case, you have to file an income tax return for your entire year’s income by the following deadlines:

Country of residence

Filing deadline

Europe, Mediterranean countries* and North America

30 June

Africa

30 June

Central and South America

15 July

Asia (excl. Mediterranean countries), Oceania and countries not mentioned above

15 July

(*) Albania, Algeria, Andorra, Armenia, Austria, Azerbaijan, Belgium, Belarus, Bosnia-Herzegovina, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, Gaza and Jericho, Georgia, Germany, Gibraltar, Greece, Hungary, Ireland, Iceland, Israel, Italy, Kazakhstan, Kosovo, Kyrgyzstan, Latvia, Lebanon, Libya, Lithuania, Luxembourg, Macedonia (former Yugoslav Republic of Macedonia), Malta, Moldavia, Monaco, Montenegro, Morocco, Netherlands, Norway, Poland, Portugal, Romania, Russia (Federation of), San Marino, Serbia (Republic of), Slovakia, Slovenia, Spain, Sweden, Switzerland, Syria, Tajikistan, Tunisia, Turkmenistan, Turkey, Ukraine, United Kingdom, Uzbekistan and Vatican.


Note:

You need to file your income tax return with the Public Finances Centre that covers your residence in France if:

• You have your household or main abode in France;

• You carry on a professional activity, wage or non-wage, in France unless you can prove that this employment is incidental;

• The centre of your economic interest lies in France.


IF YOU TRANSFERRED YOUR TAX HOUSEHOLD ABROAD IN 2010

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