French tax for foreign residents: what to declare and when
Your first French return starts with your residence date, income and assets abroad. Some income may be protected by a treaty, while an account can still need reporting even if it earns nothing. We help identify the questions to resolve and the documents needed for the return.
French tax residence is assessed under article 4 B and the applicable treaty. Once resident, you generally report worldwide income, with treaty provisions determining how it is taxed. Foreign accounts, policies and certain other arrangements may require separate disclosures. They should be reviewed alongside the income, rather than inferred from it.
Account disclosure is separate from the taxation of income. The standard penalty for an unreported bank account under article 1736 IV is €1,500 per account and year, even where the account produced no taxable income. A longer reassessment period may also apply under article L. 169, with its own conditions and limits. Establish the accounts concerned and the years involved before calculating the consequences of an omission.
The information to prepare in your first year
- The date you became resident, documented rather than declared. It splits the year of arrival in two and decides which income belongs to which half.
- The treaty that applies to you, read article by article. It allocates each category of income between the two states, and it specifies the method by which double taxation is relieved.
- The full inventory of what you hold outside France, including accounts you no longer use. The obligation covers accounts opened, held, used or closed during the year.
- Whether you qualify for the impatriate regime of article 155 B, whose conditions turn on your recruitment and on where you were tax-resident during the five years before you take up your duties, and which you then declare on each year’s return.
- Any remuneration covered by an international organisation’s tax arrangements. International organisation staff in France: what remains taxable explains which documents to check before deciding how to report it and whether it affects the tax rate on other income.
Keep the documents behind the first return so they can be used in later years. If something is missing or incorrect, a correction may be possible under the relevant procedure. The pages on the first return and treaty reading explain the steps in more detail.
References cited
CGI, art. 1736 IV · LPF, art. L. 169
Frequently asked questions
Do I have to file a French return in my first year?
A first return may need to distinguish the period before French residence from the period after it. Before arrival, only relevant French-source income may fall within French taxation; afterwards, worldwide income must be considered subject to treaty rules. Confirm the date and the income reportable for each period rather than assuming every item is taxed twice.
Which foreign assets should I review before filing?
Review foreign bank and investment accounts, insurance policies, digital-asset accounts and any trusts in which you are involved. Each category has its own rules. A low balance does not necessarily remove a reporting duty, and an omission can lead to penalties even without income tax due.
Do I need a French accountant, or can the firm handle this?
The firm helps organise the residence, treaty and investment information needed for the review. The preparation and filing of a return, and any representation in a dispute, must follow the scope agreed with the relevant professional. We can work alongside your existing accountant or tax lawyer.
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Also worth reading: the White paper — Private Equity 2026 published by Private Equity Valley — Unlisted assets: selection, risks, access.
Written by Stéphane Molère, President of Éthique et Patrimoine — page last reviewed on 2026-09-15 — reference date for the rules: 2026-09-07.