Tax Number In France: An Expats Guide
Welcome to France, where the croissants are buttery and the tax numbers are—well, essential.
You can’t avoid taxes, even in a country that’s more famous for wine than W-2s.
This guide is your golden ticket to understanding how to get your French tax number, without any of the bureaucratic tango.
Tax Identification Number (TIN)
For Individuals
The French tax authorities issue all individuals with a tax obligation in France a tax identification number.
This TIN is provided when the individual registers in the French tax administration’s databases.
This number is one-of-a-kind, dependable, and unchangeable. The TIN is also known as the numéro fiscal de référence or numéro SPI in French.
For Entities
The French entities (and all individuals carrying out business activities) are assigned an identification number by a governmental authority as soon as they are created.
This number is used for a variety of purposes, including taxation. This is known as the SIREN numéro.
Financial institutions include FCP (Fonds communs de placement) and SICAV (Sociétés d’investissement à capital variable). FCP does not have a tax ID number. In any case, the collection of a tax identification number is not required for FI entities.
Where To Find TINs?
For Individuals
On official identification documents, the French TIN does not appear (such as an ID card or passport).
It is on the first page of the pre-filled income tax return (déclaration pré-remplie d’impôt sur le revenu) and the first page of the notice of assessment (known as Avis d’imposition) of residence tax, income tax, or property tax.
So, a pre-filled tax return or a notice of assessment may be associated with multiple people. In this case, the TIN of each taxpayer is listed in the exact order as the information in the document’s “Etat civil” field.
TIN Information On The Domestic Website
For Individuals
An online TIN verification tool cannot verify the French TIN.
For Entities
The tax number can be checked online: http://avis-situation-sirene.insee.fr/avisitu/.
Who Needs A French Tax Number?
All organizations and individuals with a tax obligation in France must have a French tax identification number. It is not a legal requirement in France to have a tax number; authorities do not pursue expats who do not have one.
However, you cannot register as a taxpayer in France unless you have one. This may cause issues with certain financial transactions in France, especi as calculation errors for tax liabilities.
In addition, having a tax number in France allows you to register with the online tax portal, file your French tax return, and pay your taxes online.
The French SPI is assigned when a person registers with the French tax authorities, and the relevant information is entered into the French Directorate-General of Public Finances system (DGFiP).
Requirements For A French Tax Number
To obtain a French tax number, you must first file a French tax return with the DGFiP. If you inquire about obtaining a French tax number at a Centre d’Impot, you must provide proof that you are a French taxpayer.
You will usually be required to provide valid identification as well; exact requirements vary by region.
Retrieving A Lost French Tax Number
If you have made an online account, you can retrieve your French tax number by logging in and clicking on the link ‘Forgot your tax number?’ (Lost fiscal number?
This can be found under the heading ‘Connecting to my personal account’ (known as Connexion a mon Espace particulier).
If you have not made an online account and need to recover a lost French tax number, you must contact your local Centre d’Impot.
Using Your French Tax Number
In France, you will not need a tax number to conduct financial or legal transactions such as receiving social security payments, opening a bank account, finding work, or purchasing a property.
However, you must have your French tax number in order to pay taxes in France and access your French tax information online.
Taxation
Filing A Tax Return Does Not Always Imply That Income Tax Must Be Paid.
Article 13, which is part of the Declaration of the Rights of Man and Citizen 1789, asserts the need for taxation.
How To Get A French Tax Number
To obtain a French tax number, fill out form 2043, which is available on the French tax authorities website, and submit it to the local tax office (known as Service des Impôts des Particuliers).
It is possible to hand it into a tax office employee or drop it in the designated letter box at the tax office.
You can also apply online by following this link.
So, on the first page of form 2043, you must enter your basic personal information. Your name, phone number, address, and Social Security number are among them. You must include your spouse’s personal information if you’re filing jointly.
On the second page, you must provide information about your taxable household and your children. If France and your country have a bilateral tax agreement, notify it in the information section at the bottom of page 2.
On the third page, you must enter information about your employment income, rental income, dividends, partnership income, retirement plans, maintenance payments, and so on.
Following the application for a tax number and official verification of your identity, you will receive an email from your local tax office with your tax number and access codes to create a personal account on the national tax office website.
Why Is It Recommended To Apply For A Tax Number?
You can register for the online tax portal, submit your French tax return, pay your taxes online, and manage your withholding tax rate if you have a tax number.
A new PAYE tax system was introduced in France on January 1, 2019. The new withholding tax (Prélèvement à la source) aims to close the one-year gap between income collection and tax payment on that income.
This means that income tax is now deducted from your paycheck every month. However, you must still file an income tax return each year for the income you received during the previous full calendar year.
The income tax return is also used to calculate the local residence tax (Taxe d’habitation) that you must pay if you own or rent your home and determine whether you must pay the television license fee (Contribution à l’audiovisuel public).
Tax returns are only submitted once a year. Tax filing season typically occurs between mid-April and early June.
Online filers have an extended filing deadline, and the deadline for submitting tax returns to the French tax authorities varies by département.
Online Filing
Tax returns must now be filed online, but there are some exceptions. For example, if you have never filed a French income tax return, you can obtain a paper copy online or from your local tax office.
To make an online declaration, go to website and log in to your personal account.
You can file your tax return online if you meet the following criteria.
Filing Deadlines :
Tax returns must be filed in May or early June of the year following the year of earning the income. Tax return deadlines are announced in April, and it is the responsibility of the person (taxpayer) to find out when they are and to meet them.
Who Must File An Income Tax Return?
There are several situations in which you must send a tax declaration:
- You earn money from a French source.
- Unless it is a minor activity, you have a professional activity in France, whether salaried or unpaid.
- Your country of residence is France (for more than 183 days a year)
Failure to file a tax return will result in sanctions, and late filing will result in penalties.
For more information on “le prélèvement à la source,” click the link.
Income Not To Be Declared
You are not always required to declare your entire income. Tax relief is available in the following circumstances:
- If you are a student below the age mark of 25, you do not need to declare your income if it does not exceed three times the French minimum wage (SMIC): €4,495. If you earned more than…., only declare the excess. For example, if you earned €7,500, you must report €3,005.
- If you have completed an internship, you are not required to declare income, known as indemnités de stage, that is less than € 18,255*.
Tax Treaties :
France has signed tax treaties with a number of countries in order to resolve specific cases and/or avoid double taxation. A bilateral tax agreement between your previous country of tax residence and France may cover your income as a researcher.
- A tax treaty is in effect if you clearly mention your case.
Housing Tax
Whether you own or rent, you must pay a tax called taxe d’habitation on your primary and secondary residences.
The housing tax is a tax levied to benefit local governments.
It varies depending on the municipality, the characteristics of your accommodation (size, number of rooms, etc.), and your personal situation (household income, the composition of the household, etc.).
The housing tax is calculated based on your situation on January 1 of each tax year.
Useful Resources
- Website of the Directorate-General of Public Finances (DGFiP), which administers income tax in France
- Website of the French civil service with detailed information on all aspects of business and personal taxation
- Link to the online tax portal in France
Conclusion
Voilà! You’re now practically a native when it comes to understanding the tax number game in France.
Navigate the system like a pro and get back to the important stuff—like deciding between Camembert and Brie. Trust us, it’s easier than French grammar!
Tax Simplified!
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