I am moving abroad and am a non-resident for tax purposes. How do I declare withholdings at source by my employer or pension fund?

Withholdings at source from wages, salaries, pensions and annuities by your employer or pension fund in Year Y are calculated by income brackets at rates of 0%, 12% and 20% (or 0%, 8% and 14.4% for income in French overseas départements), using an annual scale and after applying an allowance of 10%.

To go further, see the page : I am non-resident. How is the withholding at source deducted by my employer or pension fund calculated? How should I file my return?

Income tax return must be filed online, except if you are not able to do so.

When you file your tax return in Year Y+1 (and in subsequent years), if non-resident withholding taxes have been levied on your French-source income, you will need to complete supplementary return 2041-E.  This will enable the Individual Tax Department for Non-Residents (SIPNR) to factor in any withholdings at source when calculating your income tax.

To access this form online and enter the details of these withholding taxes, in step 3 of your online return (“Revenus et charges”), check the box that says “Retenue à la source des non-résidents”.

If not are not able to fil your income tax return online, you may use the pre-filled return that will be posted to you shortly in a separate mailing (starting in Year Y+2 if you declared withholdings at source in Year Y+1 for income earned in Year Y the year of your departure) or download it from your user account on impots.gouv.fr. It takes the form of an instruction sheet, with a form to fill out on the last page. This is the form you should complete and return along with income tax return 2042, after having entered, where applicable, the total amount withheld at source in box 8TA.

This form is used to list wages and pensions received and record the withholdings at source by your employer or pension fund, in order to precisely determine the balance of tax owed.

For example :

You left France in 2022 and the wages/pensions you earned/received between the date of your departure and 31 December 2022 were subject to withholding at source by your employer or pension fund. In this case, you will only be able to declare it to the tax authorities in 2023 when you file your income tax return.

In 2023, you will not receive return 2041-E. You need to indicate it in the appendices when you file your return online, or download it from the impots.gouv.fr website if you are filing the printed form. We encourage you to file online. If you do, the withholdings at source by your employer that you indicate in return 2041-E can be directly entered in box 8TA.

In 2024, you will receive a paper copy of form 2041-E prior to the income tax return 2042.

At the end of return 2041-E for 2023 there are two quantified examples explaining how to fill in the withholding at source return (table).

If you have questions concerning withholdings in discharge of income tax, refer to the “Understanding your income tax assessment notice” factsheet in the “Particuliers” area in the International section of the impots.gouv.fr website.

UPDATED DINR PART on MAY 9, 2023