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Result

Foreign income and accounts are listed separately and reported in the appropriate annexes.

To be done today

  1. List of accounts opened/used/closed
  2. Income table by country/currency
  3. Check convention and forms

Check the result

  • 3916 does not replace revenues
  • Each account is documented
  • Traceable Conversion
Preparing a visit cardPrepare the file for filingFirst tax return: fileCheck the requirements; the administration decidesSee stepsFirst income tax returnIn case of a problemError in official document or personal dataPreparing a callPreparing a first tax return
In brief
Section actions
Duration: 1 to 2 hours for a simple case; an international declaration may require several days of preparation
Cost: Free deposit; translations and professional advice paid for
Possible online

Who this guide is for

Section actions
  • New tax residents filing their first income tax return in France
  • Persons receiving foreign wages, rents, interest, dividends, pensions or other income
  • Account holders with foreign IBAN, digital asset accounts or foreign life insurance contracts

To be prepared in advance

Section actions
  • Tax number and access to the area Public finances, if they already exist
  • List of all income for the year, date of receipt and supporting documents
  • For each foreign account: institution, country, number, opening and closing dates, holders and proxys
  • Proofs of tax paid abroad and applicable tax treaty
  • Coherent currency conversion rate and method

Step-by-step procedure

Section actions
  1. 1Determine your tax residence and tax home. The nationality, residence permit or existence of a French account is not enough; in the presence of several countries, ask your SIP or a professional.
  2. 2Classify foreign income by nature: salary, self-employment, rental, pension, interest, dividends or surplus value. It's the income that counts, not just the money transferred to France.
  3. 3Complete the 2047 return and report the amounts under the relevant headings of 2042 and its schedules. The mechanism for avoiding double taxation depends on the convention and the category of income.
  4. 4With the annual return, report on 3916/3916-bis each foreign account opened, held, used or closed during the year. An IBAN not starting with FR is an important index of an account domiciled outside France.
  5. 5Check digital asset accounts and foreign life insurance contracts separately. A narrow exception exists for certain payment accounts, only if all official conditions are met.
  6. 6For a first stand-alone statement, check the official channel: without online access, a paper file may be required. Keep a copy of each form, appendix and proof of dispatch.
  7. 7If forgotten, use the correction service, secure messaging or request the regularization procedure. A spontaneous and documented correction is preferable to a new incomplete response.

Common mistakes

Section actions
  • Reporting only amounts transferred to France
  • Omitting income because a tax has already been paid abroad
  • Forget an inactive, enclosed or closed account during the year
  • Consolidate the account return and return the income that passes through it
  • Reuse the previous year's form or exchange rate without verification

Official sources

Section actions
Show sources in this section

Useful links

Section actions
Annual income tax returnFirst tax declarationNon-resident bank account

Important remark

Tax residence, income qualification, monetary conversion and the applicable agreement depend on the facts. In the presence of a company, buildings, trusts, major assets or several countries, ask for a written response to the SIP or consult a tax officer.

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