In brief: you must report the change to the tax authorities within sixty days. You must also amend or renew your declarations when your residence changes.
Reporting the change within sixty days
If your circumstances change and this change affects your tax residence, you must report it to the tax authorities within sixty days.
This obligation concerns reporting changes in circumstances in the context of withholding income tax at source.
Completing the procedure online
You can report the change from your secure personal account on the impots.gouv.fr website.
If your main residence has internet access and you are able to use this service, you must submit the report electronically. In other cases, you must use the means made available to you by the tax authorities.
Updating your declarations
Your declarations remain valid as long as the information they contain is accurate. When your residence changes, you must amend or renew them so that they correspond to your situation.
The sixty-day period concerns reporting the change in circumstances. Amending or renewing the declarations corresponds to the obligation to keep the information they contain up to date.