Whom to contact if you are a non-resident

If you contact the tax authorities using your personal account's message service, please be aware that the Non-Resident Tax Directorate does not oversee all of the taxes and duties that concern you.

Your local taxes (property tax, residence tax, etc.)

These taxes are the domain of the Individual Tax Department (Service des Impôts des Particuliers – SIP) with jurisdiction over the area where your property is located, rather than the Individual Tax Department for Non-Residents.

Therefore, all questions, payments and claims relating to your local taxes should be directed to the SIP, whose contact details appear on the relevant tax notice.

To contact this department, you must include the address of the property in France concerned by your request.

The Non-Resident Tax Directorate, which receives your message, should transfer it to the tax department with jurisdiction.

For more details :Are non-residents liable for local taxes ?

Personal income tax and social security contributions

• After your departure abroad (in Year Y), if you receive French earnings taxable in France under international tax treaties, or if you are solely liable for the property wealth tax (IFI), your personal income tax situation will be handled by the Individual Tax Department for Non-Residents (SIPNR) in Year Y+1 and in subsequent years (Y+2, etc.).

In Year Y+1, when you file your return concerning income earned during the year of your departure (Year Y), your file will be transferred directly to the SIPNR. However, do not wait for this filing to inform your tax office of this event, in the same way as your employer or your pension fund.

The same is true for all files having to do with the exit tax that are handled exclusively by the SIPNR.

For more details on this scheme, please refer to “I'm going abroad and I own property in France"  and "I'm going abroad with financial investments in France"

• If your file was managed by the SIPNR, the year you return to France (Year Y), the SIPNR will transfer your file in Year Y+1 to your new tax department, when you file your income tax return.

Here again, you should inform the Non-Resident Tax Directorate of your return as soon as possible.

For more details, please refer to the information sheet, “Taxation for those arriving in or returning to France”

The contact details for the Individual Tax Department for Non-Residents are as follows :
SIPNR
10 rue du Centre
TSA 10010
93465 Noisy-le-Grand Cedex

Switchboard: +33 1 72 95 20 42 (9am to 4pm)

Your property wealth tax (IFI)

You must file and pay your property wealth tax to the SIPNR.

UPDATED DINR PART - MARCH 15, 2021