The tax administration interprets and comments on legal provisions in circulars that must neither add to nor subtract from the law. Otherwise, the circular is unlawful and may be nullified by the French Supreme Administrative Court (Conseil d'État) on an appeal from taxpayers.
FR1.9.1ÌýÌýÌýÌý Income tax
Income tax for residents used to be payable in the year after the income is earned, either through three instalments or 12 monthly payments. However, there is now an PAYE system which collects tax on a monthly basis on wages, salaries, pensions and substitution income.
All taxpayers must file a tax return. Resident and non resident taxpayers must file at a date between mid May to mid June following the end of the tax year. However, the filing dates change each year and they can vary between France's »åé±è²¹°ù³Ù±ð³¾±ð²Ô³Ù²õ (100 regions in total). A fine of 10% of the tax bill will be levied for late filing in the absence of formal notice (20% if the return is filled within 30 days following the formal notice, 40% if the return has
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:20