Non-residents: rental income is main reason for making a French income declaration
Rental income must be declared in France and in their country of residence
Non-residents who rent out a property in France have to declare this income to France as well as to the tax authority of their country of residence.
This is the most common reason for non-residents making a French income declaration. More information on income to be declared is on English-language form 2041-E-EN which you can find on impots.gouv.fr by searching for its name and checking for the form in the results this generates.
However, this is a generalised form and its content does not necessarily take into account provisions of double tax treaties between France and other countries.
Where income tax is paid in France this is usually used as a credit against tax liability in the person’s country of residence. Non-residents can contact their French tax services via private message in their account on impots.gouv.fr if they have one.
It is also possible to declare on this site or, otherwise, by paper to these services:
Service des impôts des Particuliers Non-résidents,
10 rue du Centre, TSA 10010,
93465 Noisy Le Grand Cedex,
France
The service can also be contacted Mon-Fri 9:00 to 16:00 on 00 33 (0)1 72 95 20 42
Monaco residents are attached to the:
Service des Impôts des Particuliers Nice Est Ouest
Menton,
Service des Résidents de Monaco
In-person help can be arranged either in Nice or at
7 rue Victor Hugo,
06500 Menton,
however post should be sent to
22 rue Joseph Cadei,
06100 Nice
The service can also be contacted on 00 33 (0)4 93 28 62 78 or (0)4 92 41 71 40
