In principle, you have informed your French employer or pension fund of your departure abroad

You will be taxed differently, depending on whether you are a resident or non-resident.

For French residents, wages and salaries, as well as retirement pensions are now subject to withholding at source (PAS).

Non-residents remain subject to withholding at source for non-residents for this income provided it is considered to be French income that is liable for tax in France under international tax treaties. 

In this case, the Individual Tax Department for Non-Residents (SIPNR) will handle your income tax affairs.

Please note: Although you are domiciled abroad, you may be considered as a resident of France for tax purposes. To find out if you fall into one of these categories, please go to “How should I file my income tax return if I move abroad ?” in the section “I am going abroad / Taxation for those leaving France”.

Income corresponding to wages and salaries 

Unless otherwise stipulated in international tax treaties, you must declare the following amounts that you have earned in connection with an activity carried on in France:

• Wages, salaries, fees, paid holidays, tips, etc.;
• Social security benefits (sick leave, maternity leave, etc.);
• Benefits in kind from an employer, including meals, accommodation, use of a car for personal reasons, etc.;
• Unemployment benefits, early retirement benefits, compensation for members of the government, the Economic, Social and Environmental Council and the Conseil Constitutionnel, allowances for MPs (including MEPs), and duty allowances for local elected officials when the tax regime for wages and salaries was chosen.

Please note: Generally speaking, wages and daily sick leave and maternity benefits are pre-filled on your income tax return. You must check the accuracy of the figures and, if necessary, correct them.

Using income tax return 2042, you must declare your wages and salaries in box 1AF et seq. (subject to the withholding tax for non-residents), in order to not be considered for withholding at source.

Retirement pensions

This income is considered to be from a French source if the body that pays it is based in France, even if the services compensated by the pension were performed abroad.

If you want to know whether your pension is taxable in France, please contact your pension fund, which will inform you of the type of pension you have (private, social security or public). Then refer to the international tax treaty or to Appendix 1 to return 2041-E.

The following pensions, which are mandatory under French law, are deemed to be social security schemes:

• Basic social security schemes: the general social security scheme, special social security schemes, the Agricultural Workers’ and Farmers’ Mutual Welfare Fund;
• Mandatory supplementary pension schemes: scheme for private sector executives (AGIRC), scheme for private-sector employees (ARRCO), scheme for non-salaried professions;
• The Fund for French Nationals Abroad (voluntary social security fund);
• Supplementary schemes adopted within a company or sector that are mandatory for employees.

Additional information:

• Pensions paid out by mandatory supplementary pension schemes are deemed to be social security schemes.
• Maintenance payments are treated like private pensions, subject to provisions in international tax treaties. 

If you are a non-resident and your pension is subject to the withholding tax at source for non-residents, this income must be entered in sections 1AL et seq., so that it is not included in the amount subject to withholding at source.

Where applicable, you must report the source deductions made by your employer or pension fund and specify the period of employment using return 2041-E.

Please note:

• If you would like to change the applicable period for return 2041-E, check the “Non” (No) box next to the question “Avez-vous perçu chacun de vos revenus (salaires, pensions) sur l'année entière (du 01/01/2024 au 31/12/2024) ?” (Did you receive each income item (wages, pensions) for the entire year (from 01/01/2024 to 31/12/2024?)). The fields will then be available again to change the periods.
• If you have not had any withholdings at source for non-residents, enter “0” in column 7 of return 2041-E. 

To find out more about withholding at source and how to declare your income, please refer to the information sheet “I am non-resident. How is the withholding at source deducted by my employer or pension fund calculated? How should I file my return?”. 

UPDATED DINR PART - MARCH 12, 2025