What do I
need to do?

Welcome!

Click on the moons on the right to read more about what action you need to take and when to take it.

Now and ongoing
(with Deloitte support)
From 31 December
From end of May to beginning of June
Between August and December

Now and ongoing (with Deloitte support)

Here's what you should be doing now:

  1. Review the FAQ section for any further points relevant to you
  2. Log into the GA Portal and follow this link to access the Working and living in France workbook.

Complete GA Calendar

  1. Log into the GA Portal to complete the calendar relating to your workdays.

Retain all relevant records

It’s important to retain all relevant records for the period you’re working in France. These include:

  • Travel – boarding cards, booking receipts, confirmation emails
  • Overseas work - meeting agendas, itineraries, screenshots of emails sent for days spent working outside of France

These records may be required if the French tax authorities decide to audit your French tax return.

These records should be retained for at least 2 years after the date your French tax return is filed, i.e. up to December 31st of the third year of the tax year concerned.

From 31 December

France tax year ends

By following May / June

Most individuals need to file a French tax return. The online filing deadline changes each year depending on where you live but is typically in May or June.

We will contact you prior to the deadline to collate the information required for your return and prepare the tax return in paper format.

If your tax return is not received before the deadline, 10% penalties will apply with no extensions possible.

Between August and December

The French tax authorities will issue you their assessment between August and December.

The tax assessment also calculates your new withholding tax rate for the following year.