Key Changes To French 2013 Income Tax Declarations

By Editorial 28 March, 2013

French Finance Minister Pierre Moscovici and Budget Minister Bernard Cazeneuve have recently outlined details of key changes and simplifications to the country’s 2013 income tax declarations.

According to the French Finance Ministry, last year almost 12 million taxpayers declared their income online. The Finance Ministry stresses the benefits of filing online, using a simple password, highlighting the fact that taxpayers will once again benefit this year from an extended reporting deadline and will be able to submit corrections to their returns at any time. Taxpayers will also be given an immediate estimate for the amount of tax due and will receive an acknowledgment once the return has been filed.

This year, taxpayers may elect not to receive an advice notice through the post for income and principal residence dwelling tax. Taxpayers with no modifications to make to their income tax declarations will be able to validate and pay their tax via a smart phone or tablet, simply by downloading the application from the tax administration.

Other key changes to note in 2013 include the fact that taxpayers with expenses to declare, in order to receive either a tax reduction or a tax credit, will not be required to submit supporting evidence. The relevant documentation will only be requested by the tax administration in the case of a tax audit.

Finally, to provide taxpayers with a complete overall view of the total sum due for both income tax and social levies, details of these charges will appear on one single advice notice. The notice will be issued between August and September.

France’s online declaration service will open on April 19, 2013. Paper declarations are to be submitted by May 27. Online declarations must be filed by June 3 for taxpayers in French departments one to 19, by June 7 for taxpayers with a main residence in departments 20 to 49, including the two departments in Corsica, and by June 11 for taxpayers resident in departments 50 to 974.

Non-residents must submit their declarations (either paper or online declarations) by June 17 for taxpayers in Europe, along the Mediterranean coast, North America and Africa, and by July 1 for taxpayers in all other parts of the world.

Tags: Individuals | Expatriates | Compliance | Finance | Tax | Tax Compliance | Tax Avoidance | Audit | France | Tax Breaks | Individual Income Tax |


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