First French Tax Return: Guide for Expat Executives

Monthly tax withheld from a French payslip is not the end of the story: every French tax resident must still file an annual return, and the first one has its own rules.

The first French tax return catches many relocating executives off guard. It is filed on paper, covers only part of the year, and must list foreign bank accounts, with fines for each account left out. This guide explains when and how to file, what to declare and how the impatriate regime fits in. It is general information, not tax advice: complex situations deserve a tax adviser.

When Do You File?

France taxes income one year in arrears. An executive who arrives in 2026 files a first return in spring 2027, covering income from the arrival date to 31 December 2026. Even an executive with no French income in the arrival year should file, because the first tax notice is often requested for other procedures, such as renting a home or applying for certain benefits.

First Return: on Paper

Online filing is the rule in France, but people declaring their income in France for the first time cannot use online filing. The first return is filed on paper, using form 2042 and any annexes, and sent to the tax office for the new address. Once it is processed, the taxpayer receives the identifiers needed to file online in later years.

In 2026, the paper deadline was 19 May. Deadlines change each year: check impots.gouv.fr.

What to Declare in the Arrival Year

• Before arrival: foreign income received before becoming a French tax resident is generally outside French tax, except French-source income.
• After arrival: a French tax resident is taxed on worldwide income, subject to the tax treaty between France and the other country.

Married couples and PACS partners are normally taxed together as one household. Special rules can apply in the arrival year or when one partner stays abroad.

Tax Residence: the Basic Test

Under French law, a person is generally a French tax resident if their home or main place of stay is in France, if their main professional activity is in France, or if the centre of their economic interests is in France. Meeting one of these tests is usually enough. Where another country also considers the person resident, the tax treaty between the two countries decides.

The Main Forms

Form

What it is for

2042

The main income tax return: salaries, family situation, deductions and credits

2047

Foreign income to report in France, with treaty relief

3916 / 3916-bis

Declaration of accounts held abroad (bank, payment, digital asset, some insurance contracts)

Form 3916: the Costly Omission

A French tax resident must declare, every year, each account opened, held, used or closed abroad during the year, even if it is empty or earned nothing. The standard fine is €1,500 per undeclared account and per year, rising to €10,000 when the account is in a country that does not exchange tax information with France.

The Impatriate Regime

Executives recruited from abroad, or transferred within a group, can benefit from the impatriate regime (Article 155 B of the French tax code) if they were not tax resident in France during the five calendar years before taking up their post. Under conditions, it can exempt:

• the impatriation bonus, or, for executives recruited directly from abroad, a flat amount equal to 30% of remuneration instead;
• the share of pay linked to work days abroad, within limits;
• part of certain foreign investment income and gains.

The regime is temporary and must be documented carefully with the employer. Our dedicated guide covers it in detail: the French impatriate tax regime.

First-Year Checklist

• Paper form 2042, signed by both partners if filing jointly
• Form 3916 for every foreign account, including online and brokerage accounts
• Form 2047 if foreign income must be declared
• Employer's annual tax summary and payslips
• Proof of the arrival date
• Impatriate regime documentation, if applicable
• Tax treaty position checked with an adviser for complex cases

A First-Year Timeline

On arrival. Keep proof of the arrival date (lease, visa validation, first payslip). List all foreign accounts, including savings, brokerage and payment apps.

During the year. Check the withholding rate applied on the payslip. If the impatriate regime applies, make sure it is documented with the employer.

Early spring the following year. Download form 2042 and its annexes from impots.gouv.fr, or collect them from the tax office. Gather the employer's annual summary and foreign income details.

Before the paper deadline. Send the return to the tax office for the home address, with forms 3916 and 2047 where needed. Keep copies.

Summer. Receive the first tax notice, which sets the withholding rate for the following months and gives the identifiers for online filing.

Common Mistakes

Assuming withholding means no return. Every tax resident must file.

Forgetting a foreign account. The fine applies per account and per year, even for an empty account.

Declaring the whole year's foreign income. In the arrival year, foreign income received before becoming resident is generally outside French tax; check the treaty position.

Filing online the first year. First-time declarants cannot; the return must go on paper.

Not keeping copies. Copies of the return and annexes make the following year much easier.

How Le Mendèlle Helps

Le Mendèlle's Admin team supports assignees with the steps around their first tax return, alongside housing and other administrative onboarding, through a single point of contact, and works with the client's tax advisers where needed. See also our guide to structuring expatriate packages.

FAQ

Sources: impots.gouv.fr – How to file (international) · impots.gouv.fr – The impatriate regime