I'm non resident. What are the main elements of income to be reported ?

As a non-resident, you have to report your annual elements of income from French sources, taxable in France in accordance with the Double Taxation Avoidance (DTA) Treaty concluded between France and your State of residence.

However, even if your income is taxed in France, you absolutely must contact the tax services of the State of which you are a resident in order to know precisely your reporting obligations and tax liability in this State.
As a matter of fact, this State may require the filing of an annual tax return of your worldwide income, whatever their source, french, domestic or foreign. This is indeed what France requires from its residents.
In such a case, the State of which you are resident will ensure the elimination of double taxation, as the case may be, in accordance with the double taxation avoidance (DTA) Treaty it has concluded with France.

In order to help you, you will find below 36 practical information sheets, available by country, concerning the elements of income to be reported.

You are resident in :

Europe Africa and Middle-East Americas Asia and Oceania

Europe

You are resident of Austria

You are resident of Belgium

You are resident of Germany

You are resident of Greece

You are resident of Hungary

You are resident of Ireland

You are resident of Italy

You are resident of Luxembourg

You are resident of Netherlands

You are resident of Poland

You are resident of Portugal

You are resident of Romania

You are resident of Russia

You are resident of Spain

You are resident of Sweeden

You are resident of Switzerland

You are resident of Turkey

You are resident of United Kingdom

Africa and Middle-East

You are resident of Algeria

You are resident of Ivory Coast

You are resident of Israel

You are resident of Lebanon

You are resident of Madagascar

You are resident of Mauritius

You are resident of Morocco

You are resident of Senegal

You are resident of Tunisia

Americas

You are resident of Brazil

You are resident of Canada

You are resident of Mexico

You are resident of United States

Asia and Oceania

You are resident of Australia

You are resident of China

You are resident of India

You are resident of Japan

You are resident of Vietnam

This list of countries is not exhaustive and the information mentioned above relate only to the main elements of income to be reported. As regards the States not mentioned in this list and the entire income to be declared, you shall refer to the provisions of the relevant Double Taxation Avoidance (DTA) Treaty.

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