If you are a resident of France, you must pay taxes. Here is a quick, introductory guide to how the system works plus how to find more information.
You are subject to French income taxes, called impôts sur le revenu, if any of these conditions apply:
= if you arrive in France with the intention of living here permanently
= you hold a residence permit
= if you spend more than 183 days in the country during a calendar year
= if most of your wealth is based in France
= if your main professional activity is in France
Income taxes are calculated yearly according to your earnings from January 1 through December 31. You will be required to declare all your earnings from the moment of your arrival in France presuming your stay thereafter is uninterrupted before officially becoming a resident.
The amount of tax is calculated from the information you must supply in a form called la déclaration des revenus. 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 send the next déclaration to your new local tax office. You can also file it online.
If you became a resident mid-year, then check with your human resources department or contact your local tax office to check on the 2007 deadlines. (End Part -1, more later)
