Taxation for those arriving in or returning to France

If you are arriving in or returning to France, your tax liability depends on whether or not you have earned French income in the year preceding your arrival/return.

To access your personal account, you will need your tax number and a password of your choice.

In your personal account, you can consult your tax documents, file returns, pay taxes, manage your payments and accomplish various procedures.

The expatriate tax regime applies to individuals who previously resided outside France.

Could a continuation of the COVID-19 lockdown affect assessment of the criteria for residence for tax purposes for persons residing outside France who are prevented from returning home ?