I am a non-resident. Is my file handled systematically by the Individual Tax Department for Non-Residents (SIPNR)?

Your personal income tax

Non-residents who have French earnings taxable in France under international tax treaties deal with the Individual Tax Department for Non-Residents (SIPNR). The same applies to civil servants who are posted abroad.

However, if your partner (by marriage or civil partnership) is subject to joint taxation with you, and has remained in France, your file will be handled by the Individual Tax Department (SIP) which is competent for your home address in France.

As an exception, your file is handled by the Menton Individual Tax Department if your habitual place of residence is in Monaco and if:

- you are a French or foreign national who pays tax in France ;

- you are a French national and pay tax in France under the France-Monaco tax treaty

In the event of departure abroad or a return to France

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.). Your file will be transferred directly to the SIPNR when you file your income tax return in Year Y+1 for your Year Y earnings.

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

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.

Your local taxes (property tax, residence tax)

These fall within the sole purview of the Individual Tax Department (SIP) with jurisdiction over the location of your residence with respect to any questions, payment issues and claims.

Moreover, if you pay your taxes by wire transfer, you should pay them to the SIP whose contact details appear, where applicable, on the tax notice, and not to the SIPNR, even if you are a non-resident.

Your property wealth tax (IFI)

Subject to international tax treaties, and in the same capacity as residents, you are liable for the property wealth tax if you have property assets that are worth more than €1.3 million. This tax has replaced wealth tax.

Property wealth tax should be declared and paid to the Individual Tax Department for Non-Residents (SIPNR).

Please note : taxpayers whose main home has an Internet access must file their return online.

If you are a non-resident and you file “paper” returns, you should send them to the tax department which handles your tax affairs.

If you file your returns online, you can declare your property wealth tax when you file your income tax return.

UPDATED DINR PART on 9 MARCH 2021