{"id":7653,"date":"2021-10-08T10:33:56","date_gmt":"2021-10-08T08:33:56","guid":{"rendered":"https:\/\/natureetresidencevillage.com\/?p=7653"},"modified":"2023-06-28T11:14:26","modified_gmt":"2023-06-28T09:14:26","slug":"comment-payer-ses-impots-en-france-une-bouffee-doxygene-fiscal-sous-controle","status":"publish","type":"post","link":"https:\/\/natureetresidencevillage.com\/en\/blog\/fiscalite\/comment-payer-ses-impots-en-france-une-bouffee-doxygene-fiscal-sous-controle\/","title":{"rendered":"How to pay your taxes in France \u2013 a breath of fiscal oxygen under control"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-large wp-image-7821\" src=\"https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2021\/10\/teletravail-fiscalite-impots-1024x682.jpg\" alt=\"teletravail-fiscalite-impots\" width=\"1024\" height=\"682\" srcset=\"https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2021\/10\/teletravail-fiscalite-impots-1024x682.jpg 1024w, https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2021\/10\/teletravail-fiscalite-impots-300x200.jpg 300w, https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2021\/10\/teletravail-fiscalite-impots-768x512.jpg 768w, https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2021\/10\/teletravail-fiscalite-impots-18x12.jpg 18w, https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2021\/10\/teletravail-fiscalite-impots.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><br \/>\nThe <strong>residents<\/strong> or the <strong>non-residents<\/strong> are not subject to the same <strong>tax rules.<\/strong> Intended to attract foreign executives, the expatriate tax regime applies to employees and managers who did not have their tax residence in France during the five calendar years preceding their taking up position in a company established in France.<\/p>\n<p><!--more--><\/p>\n<h2>Determining your tax residence<\/h2>\n<p>It is not a question of choice but depends on the <strong>agreements<\/strong> and <strong>reciprocal treaties signed<\/strong> between France and your country or region of origin.<\/p>\n<p>The <strong>French tax residents<\/strong> are <strong>imposed<\/strong> in France on their <strong>income all over the world,<\/strong> while the <strong>non-residents<\/strong> are not <strong>imposed<\/strong> in <strong>France<\/strong> that on the <strong>income received<\/strong> in <strong>France.<\/strong> Whatever your nationality, you will be considered <strong>tax resident<\/strong> of <strong>France<\/strong> (subject to global tax regulations) if you meet any of the <strong>criteria<\/strong> following:<\/p>\n<ul>\n<li><strong>Residence<\/strong> or <strong>Principal residence<\/strong> in <strong>France.<\/strong> Generally, if you spend more than 183 days per year in France, you are a resident of France.<\/li>\n<li><strong>Activit\u00e9 professionnelle<\/strong> in <strong>France,<\/strong> whether she is an employee or not, unless you can prove that this activity is carried out on an ancillary basis<\/li>\n<li><strong>Center of economic interests<\/strong> or <strong>major investments<\/strong> in <strong>France<\/strong><\/li>\n<\/ul>\n<p>If you have any questions regarding your <strong>residence<\/strong>\u00a0<strong>tax,<\/strong> contact an independent tax advisor or the tax office where you live.<\/p>\n<h2>Income tax<\/h2>\n<p>Your <strong>taxable income<\/strong> of <strong>reference<\/strong> is the sum of the income below reduced by deductions <a href=\"https:\/\/www.impots.gouv.fr\/simulateurs\" target=\"_blank\" rel=\"noopener\">to which you are entitled<\/a> :<\/p>\n<ul>\n<li>salary (less the fixed compensation of 10%, capped at \u20ac12,502)<\/li>\n<li>industrial and commercial benefits<\/li>\n<li>non-commercial profits<\/li>\n<li>property income (less taxes, maintenance costs and mortgage interest)<\/li>\n<li>agricultural income<\/li>\n<li>income from mobile assets<\/li>\n<\/ul>\n<h2>Tax rate<\/h2>\n<p>Your <strong>tax rate<\/strong> d\u00e9pend \u00e9galement du <strong>number<\/strong> of <strong>people<\/strong> in your <strong>hearth.<\/strong> Each adult represents one person (share), and each child a half-share or an additional share depending on your marital and family situation.<\/p>\n<p>Since January 1, 2019, the French government has implemented a <strong>tax<\/strong> on the <strong>income<\/strong> \u201cpay as you earn.\u201d Now the system is similar to that of the United Kingdom: <strong>tax<\/strong> on your <strong>wages<\/strong> and <strong>treatments<\/strong> is <strong>collected directly<\/strong> on your <strong>salary<\/strong> by your <strong>employer<\/strong> according to your <strong>tax rate<\/strong> established by <strong>Tax Administration<\/strong> or, where applicable, established by default. Once you have completed your <strong>tax declaration<\/strong> for the previous year, all <strong>unpaid balance<\/strong> will be <strong>collected<\/strong> or <strong>refunded<\/strong> at the end of the exercise.<\/p>\n<h2>Personal real estate tax<\/h2>\n<p>Subject to <strong>international tax conventions,<\/strong> if you become <strong>French tax resident,<\/strong> you may be subject to <strong>tax<\/strong> on the <strong>real estate wealth (IFI)<\/strong> on the <strong>value<\/strong> of yours <strong>real estate assets,<\/strong> held directly or indirectly, whether located in France or outside France, if their total exceeds the tax threshold on January 1 (threshold of \u20ac1.3 million for 2019).<\/p>\n<p>Individuals who have transferred their tax domicile to France after having been tax domiciled abroad during the previous five calendar years are not <strong>temporarily taxable<\/strong> for <strong>the IFI<\/strong> that on their <strong>French real estate heritage.<\/strong> This regime is applicable for each year during which the taxpayer maintains his tax domicile in France until December 31 of the fifth year of his establishment in France.<\/p>\n<p>In case you <strong>keep<\/strong> your <strong>residence<\/strong> tax to\u00a0<strong>abroad,<\/strong> you can be <strong>liable to IFI<\/strong> on the value of your real estate assets located in France, whether held directly or indirectly, subject to the <strong>international tax conventions.<\/strong> Your <strong>Principal residence<\/strong> is part of your <strong>taxable assets<\/strong> under <strong>the IFI.<\/strong> However, a 30% discount applies.<\/p>","protected":false},"excerpt":{"rendered":"<p>Les r\u00e9sidents ou les non-r\u00e9sidents ne sont pas soumis aux m\u00eames r\u00e8gles fiscales. Destin\u00e9 \u00e0 attirer les cadres \u00e9trangers, le r\u00e9gime fiscal des expatri\u00e9s s&rsquo;applique aux salari\u00e9s et dirigeants qui n&rsquo;avaient pas leur r\u00e9sidence fiscale en France au cours des cinq ann\u00e9es civiles pr\u00e9c\u00e9dant leur prise de fonction dans une soci\u00e9t\u00e9 \u00e9tablie en France.<\/p>","protected":false},"author":6,"featured_media":7821,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[367],"class_list":["post-7653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-payer-ses-impots-en-france"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comment payer ses imp\u00f4ts en France \u2013 une bouff\u00e9e d&#039;oxyg\u00e8ne fiscal sous contr\u00f4le - Nature 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