Process and place for declaring wealth tax

Your reporting requirements vary according to your net taxable assets and your income tax situation.

You have French-source income which is taxable in France and that you declare for income tax purposes

You have net taxable assets of between €1.3 million and €2.57 million

Online filing: you can declare your wealth tax online when you file your income tax return. Assets and tax reductions should be reported in the "Divers" box of supplementary income tax return no. 2042 C without attaching either an appendix or vouchers.
A factsheet to help you determine the net taxable base for wealth tax and calculate its amount is attached to the instructions.
Filing paper returns: if you opt to file a paper return, it will be sent together with its appendices the year following your departure (N+1) for your year N income (year of departure) to your competent tax department prior to your departure. The department will transfer your file and return to the Individual Tax Department for Non-Residents (SIPNR).
For subsequent years, if you are abroad or the year you return to France, if you file paper returns, you should send them to the following department:
Direction des Résidents à l’Etranger et des Services Généraux
Service des impôts des particuliers non résidents
10 rue du Centre
TSA 10010
93465 Noisy-le-Grand Cedex

You will receive a tax assessment notice specific to the wealth tax, which you must settle by the date given in the notice.

Your net taxable assets amount to more than €2.57 million

You should file wealth tax return no. 2725 with its appendices and vouchers, together with payment to the Individual Tax Department for Non-Residents (SIPNR). Return no. 2725 and its instructions can be downloaded from this website (using the search engine).

If you file return no. 2725 late, or if you fill out return no. 2725 ISF relating to previous years, you should file them together with payment to the following department:

Direction des Résidents à l’Etranger et des Services Généraux
Recette des Non-Résidents
10 rue du Centre
TSA 50014
93465 Noisy-le-Grand Cedex

You have no French-source income and your net taxable assets amount to €1.3 million or more for your assets located in France

You are liable to wealth tax in France.

You should file a normal or simplified wealth tax return no. 2725 with its appendices and vouchers, together with payment to the Individual Tax Department for Non-Residents (SIPNR). Return no. 2725 and its instructions can be downloaded from this website (using the search engine).

If you file return no. 2725 late, or if you fill out return no. 2725 ISF relating to previous years, you must file them together with payment to the following department: