As a non-resident, how and where do I file returns and pay the property wealth tax ?

If you are a non-resident, barring any protections afforded by international tax treaties, you are liable for the property wealth tax if you have net property assets worth more than €1.3 million.

The property wealth tax (IFI) has replaced the wealth tax (ISF), which is owed in France for years prior to 2018.

Your property assets include properties and property rights located in France as well as stock or shares you hold in property companies that own property in France and abroad (up to the value of property and rights owned and held in France). Taxable assets therefore include: buildings (main residence, houses, apartments, garages, car parks, storage areas, etc.) and non-building properties (building lots, farmland, property under construction, etc.), woods, forests, shares in forestry groups, etc.

Please note: if, under certain conditions, you transfer your tax residence to France during Year Y, after not having been a tax resident of France during the previous five calendar years, you will be taxed only on your property located in France for the next full five years (until 31/12/Y+5). After that date, your property will be taxable under ordinary law conditions.

Your property wealth tax return should be filed using supplementary return no. 2042-IFI at the same time as your income tax return.

Please note : if you have an internet connection in your main residence, you must file your return online. If not and you are filing a paper return, it should be sent to your designated tax office. Generally speaking, non-residents should declare and pay property wealth tax to the Individual Tax Department for Non-Residents (SIPNR) :

Direction des Impôts des Non-Résidents
SIPNR
10 rue du Centre
TSA 10010
93 465 Noisy-le-Grand CEDEX

If you are not a resident of France and you do not file income tax returns in France, but you have French net property assets in any amount over €1.3 million, you must file a property wealth tax return and its appendices using specific return no. 2042-IFI-COV without income.

If you have income from French sources taxable in France and you are liable for the property wealth tax, you must declare it using form no. 2042-IFI, which can be downloaded from the forms section of impots.gouv.fr.

UPDATED DINR PART - APRIL 13, 2021