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Income Tax in France Guide 2019 (PDF version)
Published: March 2019
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Reader feedback on the guide

'I always pass a copy on to my local tax officer who finds it incredibly useful dealing with foreign people living here' P.W.

'Thanks to information you gave about rental property income and social charges, we managed to recover over €3,000 from the French tax office' A.S. 

'Many thanks for the guide. It was wonderfully clear. The chore made much easier' M.D.

This year marks a significant change in the way tax is collected in France with the launch of at-source taxation - Prélèvement à la Source (PAS).

Our 84-page guide explains the rules for this, including how France is dealing with foreign income subject to the change. The guide is available either as a printed copy sent to you by post or as a PDF download. Please note the guide gives step-by-step guidelines to completing the printed tax forms which first-time declarers must do. It also includes information on online declaration which is obligatory in most cases now - however because everyone’s online experience is different we can only give an overview of this.

The guide is primarily aimed at Britons living in France or those in the UK receiving income from France such as from renting out a holiday home here.

It details information needed to make your declaration. It shows how to declare your income such as pensions, rent, ISAs, shares, savings and interest, with a visual guide to the French forms*.

Contents include: 
- Changes this year (2019), relating to declarations for 2018-19 income
- When do you become a tax resident of France?
- Double tax treaties 
- 2019 tax bands and exchange rates 
- Deadlines for payment
- Income to be declared 
- Prélèvement à la Source (PAS – At source taxation)
- Self-employment
- The Loi Madelin
- Social contributions 
- Useful vocabulary 
- UK rental income 
- Paper or online declaration options 
- Step-by-step guide to filling in key sections of the printed form/s* 
- Claiming tax credits 
- Declaring foreign bank accounts 
- Different ways to pay 
- Personal allowances in two countries - how does it work?
- Reader questions and answers
- Treatment of UK state pensions and UK government pensions

*We use the latest layout available for this which is taken from last year’s forms as the French tax authorities do not release any changed forms prior to the opening of the declaration period, so after publication of this guide. Please note the guide gives step-by-step guidelines to completing the printed tax forms. It also includes information on online declaration but because everyone’s online experience is different we can only give an overview of this.

If you order the printed version, note that it will be posted to you from March 28, 2019