I’ve put together a list of the main tax-related french words you may need to understand when filing your tax return as an expat in France. Hopefully, this will help you with this complex task!
Tax notice = Avis d’imposition
The tax notice states the taxpayer annual incomes and the tax amount to be paid to the French tax administration. It also states the applied withholding rate.
Bilateral tax treaty = Convention fiscale bilatérale
It is an agreement between two countries to regulate the tax residence conditions and take into account specific situations.
Income tax return = Déclaration de revenus
The income tax return is the taxpayer annual statement of income and personal situation. It should be done every year even if the taxpayer may not be taxed.
Individual online account = Espace particulier en ligne
Your online account allows you to contact the tax office branch according to your declared French home address. You can also carry out most of the tax-relevant procedures directly online.
Tax identification number = Numéro fiscal
Your individual tax number enables you to create your online tax account. Your tax ID number should be mentioned in every letter or email sent to the French tax office.
Tax withholding = Prélèvement à la Source – PAS
The tax withholding has been implemented in France since 2019 only. It now enables employers to withhold the income tax directly from one’s salary.
Tax resident = Résident fiscal
Tax residence (also known as fiscal residency) is an important concept for all expats living and working abroad. For instance, tax residents have to pay tax on their worldwide income, while non-residents are taxed on local incomes only.
Taxable amount = Montant imposable
You can find this amount at the bottom of your payslips. This is the amount that should be declared on the tax return. If you had multiple employers, you should add up the annual taxable amounts.