When former non-residents move to France
Make contact with the local tax office as soon as possible after moving
We moved to France on VLS-TS visas in summer 2025, having formerly declared only some income as non-residents from renting out our house when we were not there. What do we have to do this time?
If you moved to France on your long-stay visas in 2025, then you need to make an income declaration in spring 2026 relating to worldwide income received from the date of moving to December 31, 2026. This is the same for any newcomers to France, whether or not they previously declared as non-residents.
The relevant start date is from the date when, as a matter of fact, you established your main home in France, which is not necessarily the same as the start date of the visa (see chapter 3: when are you a fiscal resident of France?).
It will, no doubt, however, be no later than the date at which you ‘validated’ your long-stay visa online.
It would be advisable to make contact with the local tax office as soon as possible after moving and in your case, to let them know your former second home is now your main home. In future, it will become your point of contact, as opposed to the non-residents’ tax service at Noisy-le-Grand.
You likely already have an account at impots.gouv.fr; if not it is a good idea to look into setting one up.
There are also some particular formalities for people who prior to moving were non-residents with some French-declarable income, such as from renting out a French property.
In this case, in the year after coming to France, it is necessary to complete form 2042 NR relating to your French incomes received before moving, and then the main 2042 declaration for income from the date of arrival to the end of the year.
If declared online, the 2042 NR can be found in the Déclarations annexes section on the screen about choosing the required rubriques.