I am moving abroad, what formalities do I need to accomplish ? Should I close my accounts ?

File a change of address form

If you move abroad during Year Y, you must indicate your new address to your last tax office, and you must keep them informed of any subsequent change of address. You can indicate your new address directly from your personal account on this website.

Also inform your employer or pension fund of this change of address if you continue to receive wages and salaries or pensions after you have moved abroad. In theory, the conditions for taxing this income will be different.

For further information on this point, refer to the “I am a non-resident. Assessment and declaration of wages, salaries and pensions” factsheet on this website.

File an income tax return

Please note : taxpayers whose main home has an Internet access must file their return online.

The year of your departure

You must declare your income by filing a tax return online. A paper return may be used if necessary.

You do not have access to the online tax return and must therefore send a paper return to your tax service if :

  • you are declaring your income and/or assets in France for the first time,
  • you only declare your assets.

The year following your departure (Year Y+1), you will confirm your new address when declaring the income you earned during the year of your departure (Year Y).

Your last tax office will continue to handle your returns up to this point.

Your last tax office will continue to manage your file until your next tax return in Year Y+1.

It is only at the end of this processing, and if you have French earnings taxable in France after your departure, that the Individual Tax Department for Non-Residents (SIPNR) will become your new tax office with respect to income tax.
If you no longer have French earnings taxable in France, you need to expressly state this in the “Other information” (Renseignements complémentaires) box of your income tax return.

If you are considered as a non-resident and if you have taxable income in France prior to and following your departure, you need to complete two returns:

  • 2042 (your usual income tax return) for income earned between 1 January and your date of departure. If, during this period, you earned income abroad, this income should be declared using return 2047, and indicated on return 2042.

  • 2042-NR (which you can activate in the appendix section when you file online or by downloading it from our website) is only for French income taxable in France that you earned between your date of departure and 31 December of the year of your departure.

Special case : with some exceptions, if you are a central government, local authority or hospital civil servant posted abroad, you remain tax resident in France. You will continue to file your tax returns online, reporting all household income for the full year. In this case, if your household remains in France or if you are a couple with dual residency status (you are tax resident abroad and your partner in France) and you are married or in a civil partnership under a joint property regime, you will continue to be affiliated with the tax department of the location of your tax residence in France. Otherwise, your affairs will be handled by the Individual Tax Department for Non-Residents (SIPNR).

You can refer to : Tax treatment for employees of the central government, local authorities and public hospitals posted abroad and Filing an income tax return when your spouse/partner lives abroad

The year you spend abroad after your departure

You must file your income tax using return 2042 and its appendices (2044, etc.) and also return 2041-E if you have wages or pensions that are withheld at source by your employer and/or your retirement fund.

The year you return to France

If you had no French earnings taxable in France under international tax treaties prior to your return (between 1 January and the date of your return that year) and you do have earnings after your return (between the date of your return and the end of that year), the following year you must file a tax return with your local tax department (return 2042).

If you did have French earnings taxable in France under international tax treaties prior to your return (between 1 January and the date of your return that year) and your file is managed by the Individual Tax Department for Non-Residents, the SIPNR will forward the return for these earnings in Year Y+1 to your new local tax department.

Use return 2042 NR to declare French income earned prior to your return (between 1 January and the date of your return) and return 2042 to declare income earned after your return (between the date of your return and 31 December of the year of return), accompanied by the various appendices based on the type of income earned (e.g returns 2044, 2047, etc.).

The tax department which handles your tax affairs

For income tax

For the current year, the tax office with jurisdiction over your previous address manages your file.

As from Year Y+1, your income tax will be handled by the Individual Tax Department for Non-Residents (SIPNR) if, after your departure, you have French earnings taxable in France.

For property weath tax (IFI)

As from your move abroad, your property wealth tax will be managed under the same rules as for income tax.

If, after your departure, you do not have French earnings taxable in France, your property wealth tax will nevertheless be managed by the SIPNR.

For further information on the property wealth tax, you can consult the “Owning property in France and/or abroad: liability for property wealth tax” and “As a non resident, how and where do I file returns and pay the property wealth tax as a non-resident? ” factsheets.

For local taxes

Although you will become a non-resident when you move abroad, the SIPNR will not be responsible for managing your local taxes if you have kept property in France. The individual tax department with jurisdiction will be that in the location of each of the relevant properties.

You can refer to the “Are non-residents liable for local taxes?”, “Managing monthly direct debits and direct debits on the due date for local taxes as a non-resident” and “I am a non-resident. Is my file handled systematically by the Individual Tax Department for Non-Residents (SIPNR)?” factsheets.

Other formalities to accomplish

Your bank accounts

- You may pay your income tax online only if you have a bank account in one of the 36 countries that comprise the Single European Payment Area (the 27 EU Member States, the United Kingdom (including Gibraltar) together with Iceland, Lichtenstein, Norway, Switzerland, Monaco, Andorra, San Marino and Vatican City).

Your bank must also authorise SEPA direct debits ; you should check this with your bank.

If you have problems opening an account in the SEPA due to refusals from the banks you have approached, you can invoke the “right to an account” which was introduced in France by the Banking Act of 24 January 1984.

This right is available to :

  • Persons residing in France, regardless of their nationality ;

  • French citizens residing abroady ;

  • Foreigners residing in an EU Member State other than France.For more information, go to the Banque de France’s website at www.banque-france.fr under the heading "Droit au compte".

For any questions about your bank accounts and rights with respect to certain bank products, please contact your bank and inform them of your change of address. Your bank will tell you if you need to close your accounts or cancel certain products.

- If you are receiving a French pension following your retirement, you should inform your pension fund of your change in situation and ask it to provide you with specifics about your pension (social security, private or public) in order to know if it is taxable in France under international tax treaties. To do so, please refer to the instruction sheet 2041-E (available from this site via the search engine), which will tell you, depending on what type of pension you have and your country of residence, if your pension is taxable in France.

- If you have not already done so, create a personal account on impots.gouv.fr before you leave to take advantage of our online services, and take your ID and password with you.

You can, if need be, refer to “I am a non-resident. How can I connect to my personal account or set up one ?" factsheet.

Your tax obligations abroad

If you live outside France, always check with the local tax authority to find out if you have filing and/or payment obligations in your country of residence, even if you pay taxes in France.

In some cases, depending on the applicable tax treaty (available on impots.gouv.fr), income from French sources or interest earned in France must be declared both in France and in your country of residence.

National Health Service

When you move abroad, your rights to health insurance depend on your country of residence and your status.

It is therefore advisable to inform yourself, prior to your departure, with the organization managing your health insurance and your complementary health insurance, in order to know your precise situation and, if necessary, to decide on the terms of your health cover abroad.

To find out more, see the following page : Assurance maladie d'un Français vivant à l'étranger

UPDATED DINR PART - SEPTEMBER 14, 2022