1ÌýÌýThe month of April marks the start of the tax-return filing campaign in France. Â The French authorities recently announced the timetable for the 2024 returns in respect of 2023 income.
The month of April marks the start of the tax-return filing campaign in France. Â The French authorities recently announced the timetable for the 2024 returns in respect of 2023 income.1ÌýÌý
WHY THIS MATTERS
International HR and global-mobility program managers with employees that have a French tax filing obligation should “flagâ€� the deadlines and remind their affected employees of the need to organise their information and complete their filing obligations by the deadlines noted in this GMS Flash Alert.  Assignees should be made aware of the risks of not filing an income tax return by the due date as penalties could be calculated on the total tax amount for the year and not the balance due as indicated in a recent GMS Flash Alert (2024-022). ÌýÌý
Deadlines for Filing 2024 Tax Returns on 2023 Income
The online service opened on 11 April 2024.  The deadlines for online filing are set by department (»åé±è²¹°ù³Ù±ð³¾±ð²Ô³Ù) and zone as follows:
- »åé±è²¹°ù³Ù±ð³¾±ð²Ô³Ùs n°01 to 19 (zone 1) and nonresidents 23 May 2024;
- »åé±è²¹°ù³Ù±ð³¾±ð²Ô³Ùs n°20 to 54 (zone 2) 30 May 2024;
- départments n°55 to 976 (zone 3) 6 June 2024.
The deadline for paper declarations (for cases where online filing is not possible) is 21 May 2024, as evidenced by the postmark.
All dates are to midnight.
ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø AVOCATS INSIGHTS
Employers and employees concerned about tax compliance obligations in a cross-border situation, particularly in circumstances when information required for the returns could be made available late, should contact their qualified tax professional or a member of the Global Mobility Services team with ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in France (see the Contacts section).
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Additional Resources
GMS Flash Alert 2024-092 France � Tax Filing Deadlines Officially Announced (April 16, 2024)
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Footnotes
Disclaimer
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The information contained in this newsletter was submitted by the ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø International member firm in France.
GMS Flash Alert is a Global Mobility Services publication of the ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø LLP Washington National Tax practice. The ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø name and logo are trademarks used under license by the independent member firms of the ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø global organization. ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø International or any other member firm vis-à -vis third parties, nor does ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.
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