Any individual, whether a French or foreign national who establishes residency in France is subject to French income tax on his/her worldwide income. Under French law, you are resident in France for tax purposes if you meet any one of the following four conditions:

• Your permanent home is in France.
• You spend most of your time in France (at least 183 days during a calendar year, or even less if you spend more time in France than in any other country).
• Your professional activity is in France  
• Your center of economic interest is in France.

Income taxes are based on a calendar year and are declared the year following the year residency is established.  The filing deadline varies from year to year (anywhere between March and May).  For the last two years (2006 and 2007) the deadline has been May 31st. Failing to supply your yearly tax declaration by the given deadline makes you subject to a penalty of 10 percent.  There is no payment made with a French declaration.  This is simply a declaration of your annual revenues.   The French tax authorities will subsequently calculate the taxes due, based on information provided in your declaration and will send you a bill any time between August and September.  First time filers may receive their tax bill even later in the year.

You must pay tax in France if it's base to your home, main activity or wealth;.

As of 2006, the government implemented a new system called la déclaration des revenus pré-remplie, or a declaration that the government has already filled in on your behalf based on information supplied by your employer.

If you were resident here for the entire year and are a salaried employee, this form should be automatically sent to you by your local tax office, centre des impôts. Once you are recorded in the system, the déclaration will be sent automatically to your home. If you move, it is your responsibility to notify the tax authorities of your new address.

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