# French Tax



## Peter Turnbull (9 mo ago)

Can you help me please? Must I need to file a French Tax return this year? 
I was granted my 5 Yr Carte de Sejour on 11-Jul-2021 so I understand this means I have been resident in France for less than 182 days in the 2021 Tax year.


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## Bevdeforges (Nov 16, 2007)

Peter Turnbull said:


> Can you help me please? Must I need to file a French Tax return this year?
> I was granted my 5 Yr Carte de Sejour on 11-Jul-2021 so I understand this means I have been resident in France for less than 182 days in the 2021 Tax year.


I think the term "unclear on the concept" leaps to mind here. If you were granted a 5 year carte de séjour, it means that you must have had a shorter term carte de séjour prior to that. Normally a 5 year card isn't issued unless you are renewing a shorter term card - or if you have been living in France all this time as a British citizen and just applied for your carte de séjour under the Withdrawal Agreement.

But in any event, the 183 day "rule" is really only a guideline here in France. There is no 183 day qualification for France - it's whether you work or "operate a business" in France, whether you have your primary residence here or if you have your "main centers of interest" (subject to much interpretation) here. Meet any one of those three and you are subject to French income taxes. The date of issue of your carte de séjour has no meaning in taxes or the greater scheme of things.


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## Peter Turnbull (9 mo ago)

Bevdeforges said:


> I think the term "unclear on the concept" leaps to mind here. If you were granted a 5 year carte de séjour, it means that you must have had a shorter term carte de séjour prior to that. Normally a 5 year card isn't issued unless you are renewing a shorter term card - or if you have been living in France all this time as a British citizen and just applied for your carte de séjour under the Withdrawal Agreement.
> 
> But in any event, the 183 day "rule" is really only a guideline here in France. There is no 183 day qualification for France - it's whether you work or "operate a business" in France, whether you have your primary residence here or if you have your "main centers of interest" (subject to much interpretation) here. Meet any one of those three and you are subject to French income taxes. The date of issue of your carte de séjour has no meaning in taxes or the greater scheme of things.





Bevdeforges said:


> I think the term "unclear on the concept" leaps to mind here. If you were granted a 5 year carte de séjour, it means that you must have had a shorter term carte de séjour prior to that. Normally a 5 year card isn't issued unless you are renewing a shorter term card - or if you have been living in France all this time as a British citizen and just applied for your carte de séjour under the Withdrawal Agreement.
> 
> But in any event, the 183 day "rule" is really only a guideline here in France. There is no 183 day qualification for France - it's whether you work or "operate a business" in France, whether you have your primary residence here or if you have your "main centers of interest" (subject to much interpretation) here. Meet any one of those three and you are subject to French income taxes. The date of issue of your carte de séjour has no meaning in taxes or the greater scheme of things.


Thank you for your reply it is helpful - I applied for my my Carte de Sejour under the Brexit withdrawal agreement. I do not and have not worked or have any business interests in France, and live off my UK pension. I believe my Carte de Sejour was issued on the basis that I do not work in France as I was specifically asked if I intended to work in France at the time of issue.


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## Bevdeforges (Nov 16, 2007)

That's fine, but if you live in France, you are subject to pay French taxes. Actually, you'll find that even if you don't owe any tax to France, it can pay to file a French tax declaration. The Avis d'imposition that you receive each year serves as a very handy "proof" - of identity, of residence, of how long you've lived in France, etc. etc. As a French resident you are expected to report all your worldwide income. A UK pension is taxed according to the provisions of the tax treaty between France and the UK - IIRC, certain types of pensions are taxed by the UK, while others are subject to tax here in France. But in any event, all worldwide income is supposed to be reported.


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## Peter Turnbull (9 mo ago)

Bevdeforges said:


> That's fine, but if you live in France, you are subject to pay French taxes. Actually, you'll find that even if you don't owe any tax to France, it can pay to file a French tax declaration. The Avis d'imposition that you receive each year serves as a very handy "proof" - of identity, of residence, of how long you've lived in France, etc. etc. As a French resident you are expected to report all your worldwide income. A UK pension is taxed according to the provisions of the tax treaty between France and the UK - IIRC, certain types of pensions are taxed by the UK, while others are subject to tax here in France. But in any event, all worldwide income is supposed to be reported.


Thank you, I think it would be prudent for me to engage an accountant to assist in this years Tax return as it may be complex - for instance I Paid UK Tax up until March 2021 as the Tax year dates vary. Not sure if you could give any advise on identifying an accountant who has experience with expat Tax affairs?


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## Bevdeforges (Nov 16, 2007)

I would just contact your local tax office and ask for an appointment - now, before they get too busy. I'm told that the local tax offices are great for getting help doing a first tax return. And don't worry too much about the difference in the tax years between France and the UK. You fill out the forms completely separately. And you are hardly the first Brit living in France to ask the question of the tax office.


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