Cookie Consent by French income tax return: What is the imprimé fiscal unique? French News and Views in English | The Connexion

French income tax return: What is the imprimé fiscal unique?

French banks and investment providers can issue a useful form which can save you time with your declaration

26 April 2021

The IFU can help you make sure the right amounts of income are inserted in your declaration Pic:

By Liv Rowland

If you hold any accounts or investments which can generate income, your French bank or other financial institution will issue a document called imprimé fiscal unique, or IFU.

This is useful for checking that such income has been correctly inserted on your French tax declaration form.

It will probably have already been pre-inserted by the tax office unless you are declaring for the first time, but it is still your responsibility to check and to ensure the amounts are correct.

The IFU may be posted to you (more likely from high street banks) or can be found in your online account with the provider.

You will have a separate one from each relevant institution, and it will show declarable interest and dividends from any taxable accounts or assurance vie policies etc.

There are three parts to the IFU, section 2561 for the most common form of income, 2561 bis for less common kinds such as fonds communs de placement or marchés à terme (kinds of investment fund), and 2561 ter for certain tax credits.

It is worth keeping the document in your files for future reference in case of any questions from the tax authorities.

If you only have bank accounts that do not generate interest, or tax-free ones such as a Livret A, LDDS or PEA, you will not receive an IFU.

Note that there are certain kinds of property investment income (eg. where held in an assurance vie) that can be found on an IFU which are relevant not only for income tax but for French property wealth tax (IFI) declarations, where applicable.

Declarations are now open. For more help with your income tax declaration see our French Income Tax 2021 help guide.

Read more

Airbnb, Vinted… Do online earnings have to be declared? 

French income tax: What is the Asdir, and when might you need it? 

What are the tax-free accounts in France? 

Resident or second-home owner in France?
Benefit from our daily digest of headlines and how-to's to help you make the most of life in France
By joining the newsletter, you agree to our Terms & Conditions and Privacy Policy
See more popular articles
The Connexion Help Guides
Income Tax in France 2021 (for 2020 income)*
Featured Help Guide
Order your Income Tax in France guide now for immediate digital access
Get news, views and information from France
You have 2 free subscriber articles left
Subscribe now to read unlimited articles and exclusive content
Already a subscriber? Log in now