TLDR
Declaring your arrival in France to establish tax residency does not involve a single procedure but consists of specific tax obligations related to income tax (IR). There are no dedicated forms or special deadlines for "declaring arrival"—instead, you must comply with general tax obligations by filing your tax return the year following your move, within the standard deadlines.
Who must declare
Anyone transferring their tax residency to France must declare all worldwide income earned from the date of establishment, following the standard income tax declaration procedures. This obligation applies to both taxpayers who earned French-source income before moving and those who had no prior French income.
Declaration procedure
The income tax declaration for the year of tax residency transfer in France follows standard procedures, whether filed online or on paper. Taxpayers must use the usual channels for income tax declarations without needing to complete additional documents specifically for the change of residency.
Deadlines
The declaration must be submitted the year after the move, within the standard deadlines—typically by May for online filings. No different deadlines apply beyond those for regular tax residents.
Income to declare
From the moment tax residency is established in France, the taxpayer must declare all income of any nature and origin earned from that date onward. This includes employment income, capital gains, investment income, and any other economic earnings, whether from French or foreign sources.
Required documents
No additional documents are required to prove residency beyond those needed for the income tax declaration itself. Those who earned French-source income before moving must declare it separately to the service des impôts des non-résidents, while post-move income is included in the standard declaration.
Penalties
Failure to declare worldwide income from the date of residency establishment subjects the taxpayer to penalties for non-declaration.