The payment of taxes is one of the obligations that every French resident must identify with. Income tax is indeed one of these imperatives. However, depending on the circumstances, you may be exempt from your tax responsibilities related to income. It is therefore legitimate to wonder in which cases one is required to declare income and in which cases one is exempt.
Deadline for submitting your income tax return
According to the law, if you are taxable, you must submit your declarations within a well-defined period. The deadline for submitting the declaration differs depending on whether you usually do it online or on paper (by mail). For online declarations, the dates are set according to the departments. They have an additional time frame compared to mail declarations. However, for this year’s income taxes, the deadlines for declarations in 2018 have not yet been set. Document Gratuit is a site that provides various useful calendars for taxpayers. To ensure you are not caught off guard by the declaration deadlines, find Document-Gratuit.fr on Facebook and on Google Plus. With Document-Gratuit.fr, stay connected to a news feed tracing a set of practical guides on taxation and other tips for succeeding in the entrepreneurial world.
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Conditions to be taxable on your income
In principle, whether you are of French nationality or a foreigner, it is only your tax residence that determines whether you are taxable or not. To do this, the French tax administration determines if you have your habitual residence in the country. It also scrutinizes your professional activity. In practice, to determine your tax residence, the following points are examined:
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- Your home or your main place of stay. When it is located in France, it has a permanent character and therefore you are considered a resident, thus required to meet tax obligations regarding income.
- Your work in France. Here, only your main activity is targeted. It is the one to which you dedicate the most time or simply the one that provides you with the majority of your income. If it takes place in France, then your income is taxable.
- The location of your activities, in other words, the place where your main investments occur. The administration will check whether your economic interests are more oriented towards the interior of the country or towards the outside. If the former is verified, then you are taxable on your income.
All the income of your spouse having their tax residence in France or not is also taxable depending on the case, in accordance with a tax convention. The income from French sources of your children and dependents must also be added to this declaration.
All the income of your spouse having their tax residence in France or not is also taxable depending on the case, in accordance with a tax convention. The income from French sources of your children and dependents must also be added to this declaration.In addition to these aspects, it should be noted that there are special situations that have tailored treatments. This is the case for determining the tax residence of international officials, the case of individuals on apprenticeship contracts who are exempt up to €17,599, with any salary above this amount needing to be declared, or the case of self-employed individuals who are exempt from taxes in case of no profit, etc.