Tax Return for non resident
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FAQ's - France


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As a non-resident in France do I need to file a French tax return?

Yes, where income is received in French you must submit a French tax return before the French tax authorities. The type of French tax return will depend on the type of property you own.

I have a French leaseback property, what are my French tax obligations?

As a non-resident French leaseback property owner you are obliged to file a French income tax return. Under the French leaseback scheme rental income incurs French VAT at a rate of 5.5% which leads to a French business tax also having to be filed as VAT is charged on rents received.

I have a French furnished property, what are my French tax obligations?

As a non resident French furnished property owner you are obliged to file a French income tax return.

Income from French furnished property is treated as commercial income. Non-resident French furnished property owners with French Income can benefit from a simplified scheme of French tax return called Micro-BIC or alternatively they can opt out of this regime and filing their French income tax on an actual receipts/costs basis.

I received rents from my French unfurnished property. What are my French tax obligations?

As an owner of a French unfurnished property, non resident in France are obliged to file a real property French tax return.

Income from land or unfurnished buildings is taxed on income received less allowable expenses. Non-resident French unfurnished property owners can benefit from a simplified scheme called Micro-Fonciers; this method of taxation allows for a deduction of 30% for related costs when arriving at your French taxable income.

I have supplementary sources of income in France outside my French property income. Do I need to file a French tax return?

Other income in France e.g. French deposit interest or income from Life assurance policies is either taxed at source or exempt – please contact us for further details.

What French taxes, in addition to the French income tax, am i liable to as a French property owner?

Non-resident French property owners are liable to French wealth tax on gross asset values in excess of €790,000 for 2009 (€770,000 from 2008). French wealth tax is a direct tax levied on your net assets (car, property, bank accounts etc) located in France as at 1 January each year.

 

Click on the relevant link below to learn more about your tax obligations in the country of purchase:

Canadian Property TaxCanadian Property TaxPolish Property TaxPolish Property Tax
French Property TaxFrench Property TaxPortuguese Property TaxPortuguese Property Tax
German Property TaxGerman Property TaxSpanish Property TaxSpanish Property Tax
Hungarian Property TaxHungarian Property TaxUK Property TaxUK Property Tax
Irish Property TaxIrish Property TaxUSA Property TaxUSA Property Tax

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