Non-residents: tax credits and expenses

Non-residents cannot usually benefit from tax credits or reductions or expense deductions. For former French residents this applies from the date of becoming a resident elsewhere. 

One exception is the Pinel tax break for buy-to-let property, if you invested before leaving France and after January 1, 2019.

Another is that you can deduct certain support payments you make from your worldwide income if you opt for the ‘average rate’ tax system. 

Conditions exist. Contact the non-residents’ tax office if in doubt.

A form of Cesu called Tpee is available to pay workers you employ at a French second home, such as a cleaner or gardener but this does not give a tax credit unlike the Cesu system. For more information about this see tpee.urssaf.fr. 

It is not applicable if you are using a firm or association that bills you for their work as opposed to employing someone directly.