Tax declarations for those with 2021 income to declare to France are now open at impots.gouv.fr.
As previously reported, declaration deadlines this year are similar to last year’s, ranging from May 19 to June 8 depending on whether you declare on paper or online, and where you live.
We have checked the latest information released by the central tax services about changes this year, and the new versions of the paper forms (which carry the same box numbers as the online declaration).
The good news is that, as would be expected in an election year, any last-minute changes are minimal this year. They include, notably, some new boxes for claiming new tax credits available for the first time in 2021.
Listed below are the main new points.
To understand more about French income tax, other changes this year, exchange rates and more see our guide to Income Tax in France 2022, at this link. The guide, priced €14.90, is a digital, turn-page publication, which can also be downloaded as a PDF document.
Key new points for your declaration of 2021 income
Reduced social charges
• The new forms confirm the recent French government announcement that the Brexit deals allow those with UK links to maintain a social charge reduction on investment and property incomes that usually applies to people with links to the health/social security system of another EU/EEA country or Switzerland.
The wording on the box to claim this has been changed to include Royaume-Uni (UK).
It now refers to affiliation to the health system of the UK, and is still claimed in box 8SH, which is found in the main online declaration or on the 2042C paper form.
• ‘Prime Macron’, officially called the prime exceptionnelle de pouvoir d’achat (PEPA) – This is an amount of money that employers can volunteer to give to employees, usually up to €1,000 (or €2,000 under certain conditions) net and for which the employer obtains a social charge exemption. It is confirmed that this money is not taxable (or declarable) for the employee within a limit of €1,000 (€2000 in the case of businesses with less than 50 employees, or having signed a special agreement).
• The same applies to the €100 inflation bonus (if you received this last year).
• Tax credits for employing people for services at home: Tax officials have clarified that services of téléassistance or visio-assistance (alert systems or video help) for elderly or handicapped people can give rise to the tax credit even if they are not part of a service package including actual physical help ‘in the home’.
• There is a new box specifically for gifts to religious charities made from June 2, 2021 to December 31, 2021. It is on the main declaration (the 2042 paper form), box 7UJ.
• There is a box for claiming the tax credit for a new subscription to a paper or online news publication. It is on the main declaration section (2042 RICI on paper), box 7PA.
• New boxes are available on the main declaration (or the 2042 RICI paper form) for claiming the new tax credit for installing an electric car charging point. They are:
For a main home: First system installed 7ZQ, second system 7ZR
Second home: First system 7ZS, second 7ZT.
• There is a €2,500 tax credit for farmers who did not use the controversial glyphosate weedkiller last year. It cannot be combined with a tax credit for organic farming, or for farms with high environmental value status. It is claimed in box 8WG on the main online declaration or paper form 2042C PRO.
Tax at source
• If you declared a new child via your personal space on the tax website under Gérer mon prélèvement à la source in 2021 the details should be pre-filled in your declaration this year. However, you should check to make sure the correct information is complete regarding this new dependent ‘attached’ to your household.
Form 3916 for foreign accounts and investment schemes
• This ancillary form was modified last year and people had to fill it in again even if they had declared foreign accounts before. This will not be the case this year; accounts previously declared will be carried over onto the new declaration.
Help for the deaf and hard of hearing
• There is a service for deaf people who need to contact the tax service helpline, called Acceo. They need to download an app to their smartphone or computer, which allows them to choose between a sign-language video call, instant written transcription of spoken word, a combination of speaking (for lip-reading) and signing. Click here for more information on this.
• People who were eligible for an automatic (‘tacit’) declaration last year but are not this year, due to changes in their tax situation, will be reminded by email this month to declare in the usual way.