2014 INCOME TAX CAMPAIGN (INCOME OF 2013) : EASIER PROCEDURES FOR NON-RESIDENT TAXPAYERS

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2014 INCOME TAX CAMPAIGN (INCOME OF 2013) :

EASIER PROCEDURES

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What is new in 2014 ?

A new presentation of the website impot.gouv.fr

Since April 2014, the access to the sections dedicated to non-residents has been made easier. Non-resident taxpayers can now access the section « Vivre hors de France » ("Live outside of France") by clicking on the bouton « Vous êtes à l’étranger » ("You are abroad") accessible on the first page of the website impots.gouv.fr.

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The section « Vivre hors de France » provides answers to the main questions asked by non-residents in regards to tax return filing and tax payment.

The section « Votre actualité » provides answers to questions relating to filing and payment deadlines.

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Income tax filing and tax bill reception

calendar for 2014

for residents abroad

1. Income tax returns filing dates for non-residents

For residents living abroad, the deadlines to file their "paper" income tax returns or online are the same :

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Reception of the tax bills

The deadline for the payment of the income tax of 2014 is September 15th 2014 according to the following table:

le calendrier suivant :

However, taking into account the specific filing dates for non-residents, the deadline for the payment can be November 15th (tax bills sent between September 24th and October 20th) or March 15th 2015 (tax bills sent between December 19th 2014 and January 9th 2015)

Country of residency

Deadline

Europe (including Monaco), Mediterranean countries

North America, Africa

Central and South America, Asia (except Mediterranean

countries), Oceania and other countries

June 16th 2014

June 30th 2014

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3. Instructions for form 2041-E

Each year, the instructions for form 2041 E, for people who are non-residents of France for tax purposes, are send early and not with the tax form 2042

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Online filing

Due to great difficulties in the delivery of letters to foreign countries, it is highly recommanded that non-residents file their income tax returns online

Furthermore, non-residents with a full-time job or individuals receiving pensions all year and that file online their form 2041-E (computation of withholding tax) can have an immediate estimation of the tax due.

This estimation is systematically mentioned at the end of the online filing and allows the taxpayer to adjust his monthly payments or to subcribe to the due date debiting.

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How to access your personal account

Starting in 2014, the password access method is the only method to access your online account to file and to access other online services provided by impots.gouv.fr within its securised individual space (payment, consultation of tax documents, online procedures...)

If this method of access hasn't been chosen by the taxpayer, he will be able to access his account using his login information (numéro fiscal, numéro de télédéclarant et revenu fiscal de référence). He will then have to choose a password.

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2. How to choose a password

On the Individual space access screen on the website impots.gouv.fr, the taxpayer needs to fill

in (for the last time) his three login information :

- The"numéro fiscal" and the "numéro de télédéclarant" mentioned on the top left hand side of

the first page of form 2042 (for first time filers or for taxpayers that have asked not to receive the

paper version of form 2042, these numbers are on a specific letter sent by the tax administration)

- The "revenu fiscal de référence" can be found in section « Vos références » of your last tax bill

("avis d’impôt sur le revenu").

On the following screen, the taxpayer can choose his password (under his "numéro fiscal") and fill in his email address.

After validation, an email will be sent to the taxpayer. He will have to click on the link to validate

his password.

3. Advantages of a password protected access

It's easy

The taxpayer doen't need his three identification codes to access the online services provided on impots.gouv.fr and his personal account.

To change your password or email address, all you have to do is click on the section « Mon profil », in your personal account.

You can choose to have everything 100 % online

With this simplified access method, the taxpayer can also choose not to receive the paper version

of his tax return (next year) and his income tax bill and his occupant tax bill ("taxe d'habitation").

When the time comes, he will receive an email warning him that the different documents are

available in his personal account.

The service « Mon profil » allows the taxpayer to modify his options at any times and to go back to receiving the paper version of his documents (tax returns and tax bills) if he wants to.

Please enter a valid email address in case you forget your password and you need assistance from

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Filing your 2014 wealth tax

Individuals living outside of France, owners of assets located in France on January 1st 2014 for a net value higher than 1 300 000 €, are subject to wealth tax ("impôt sur la fortune" or "ISF") in France.

Non-residents with income of French origins and assets with a value between

1 300 000 and 2 570 000 €.

Non-residents with income of French origin can file their tax returnonline or send their "paper" tax returns (2042 et 2042 ) to the service des impôts des particuliers non-résidents (SIPNR) 10 rue du Centre, TSA 10010, 93465 NOISY-LE-GRAND CEDEX.

The wealth tax bill will be payable online as soon as it is received.

The filing deadlines are June 16th or June 30th, depending on the country.

Non-residents with income of French origin and assets with a value higher than

2 570 000 €.

Non-residents with income of French origin must send their "paper" tax returns (2725 and schedules) to the serv ice des impôts des particuliers non-résidents (SIPNR)

10 rue du Centre, TSA 10010, 93465 NOISY-LE-GRAND CEDEX.

Non-residents with no income of French origin.

Taxpayers subject to wealth tax with no income of French origin must file their "paper" tax returns (2725 and schedules), normal or simplified, and, in some cases, all relevant documents and send it to the service des impôts des particuliers non-résidents (SIPNR),

10 rue du Centre, TSA 10010, 93465 NOISY-LE-GRAND CEDEX.

Deadlines to file forms

2725

Forms 2725 should be filed no later than July 15th 2014 if the taxpayer is a resident of an European country, and no later than September 1st 2014 for residents of other non-european countries.

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How to pay your 2014 wealth tax

Forms 2725 should be filed with payment of the wealth tax.

Payment by wire transfer

The banking details of the non-resident taxation office (SIPNR) are :

BANQUE DE FRANCE

31 rue croix des petits champs 75049 Paris cedex 01

IBAN : FR 76 3000 1000 6400 0000 9086 903 Domiciliation : PARIS, BANQUE CENTRALE Clé SWIFT (BIC ) : BDFE FRPP CCT

The last name, first name and tax identification number of the taxpayer and thetype of tax (ISF 2014) should be mentioned as the transfer reference.

Payment by check

If you plan to pay by check, it should be made out to"Trésor Public".

The last name, first name and tax identification number of the taxpayer should be mentioned behind the check.

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Contacts

The section « Vivre hors de France » provides answers to the main questions asked by non-residents in regards to tax filing and tax payment.

If you didn't find an answer on this website, different departments can be questioned. Because of the amount of telephone calls and taking into account the opening hours of the departments, it is recommended to contact them by email:

Tax related questions (tax computation, declared income...) : sip.nonresidents@dgfip.finances.gouv.fr

Technical questions on how to access your personal account or how to file online :

particuliers@assistance.impots.gouv.fr

Tax payment related questions (due date debiting or monthly payments) : cps.lille@dgfip.finances.gouv.fr

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