As soon as your principal residence is in France, you must declare your income to the French administration.
TAX
INCOME TAX
Since January 1, 2019, a withholding tax system has been implemented in France (Prévèlement à la source).
This means that the tax is deducted directly from the salary.
However, it is still necessary to make an annual declaration of income received the previous year.
If you have just arrived in France and have not yet made a tax declaration in France, you must request the creation of your French tax number (numéro fiscal).
This will enables you to register with the online tax portal, submit your French tax return online and the update of your withholding tax rate for your French source income.
To do so, fill out the form "2043" for requesting a tax number and a personalized rate of withholding tax and send it to your tax office .
Follow the step-by-step procedure on the Euraxess France portal.
Declare your income
The income tax return campaign takes place every year in April/May.
The declaration must be made by Internet, on the website Impots.gouv.fr for those who have a French tax number.
If you do not yet have a French tax number and this is your first declaration, you will have to make your declaration using a paper form, available on the tax office website.
The form can also be picked up at the local tax office (Service des Impôts des Particuliers - SIP).
You will then have to complete it and submit it to your tax office or send it by post.
For the following years, you will be able to make your declaration online.
In September, you will receive a notice of tax due (avis d’imposition) that will inform you, if applicable, of the amount of tax you owe the French administration and how to pay it.
This document should be kept carefully as it proves that you have declared your income correctly.
Bilateral tax treaties
In order to avoid double taxation and to settle special cases, there are many bilateral tax treaties with France which include special provisions concerning the taxation of researchers, including periods of exemption, under condition.
For a list of the bilateral agreements, you can contact the tax centre of your country of origin or consult the French tax website.