Deloitte Mobility - France Inbound Equalised

Now and ongoing (without Deloitte support)

Here's what you should be doing now:

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

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 31^st of the third year of the tax year concerned.

From 31 December

France tax year ends

If you would like to engage Deloitte privately for your French tax return preparation please contact us as soon as possible.

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.

You will need to check the French tax authorities website impots.gouv.fr. If you do not file by the deadline, 10% penalties will apply with no extensions possible.

Where you are unable to use the French website (impots.gouv.fr) to submit your tax return, you will need to submit a paper copy of your tax return by post to your French tax office.

Between August and December

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

If there is an overpayment showing on your tax return, this will be issued at the same of the tax bill assessment
If there is an underpayment showing on your French tax return, the liability due to the French tax authorities must then be settled depending on the balance:
- Balance due of up to € 300 — Payment is due by the end of September (after the tax year has ended).
- Balance due or more than € 300 - Payment is due in four instalments in September, October, November and December (after the tax year has ended).

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

What do I need to do?