Roche & Cie

French Tax return 2020 : Deadlines extended due to Covid-19 crisis

06 Apr 2020

The French Minister of Action and Public Accounts, Gérald Darmanin, presented on Tuesday, March 31, the new schedule for filing income tax returns, which has been shaken up by the Covid-19 crisis.

The new deadlines for filing the 2019 income tax return online have been set at:

  • June 4, 2020 at 23:59 last deadline, for zone 1 (departments from 01 to 19) and for non-residents;
  • June 8, 2020 at 11:59 pm last deadline for zone 2 (departments from 20 to 54);
  • By 11 June 2020 at 23.59 hrs last deadline for zone 3 (departments 55 to 974/076).

As of 2020, the departments numbered 50 to 54 shall be included in zone 2.

The deadline for declaring income for 2019 in paper form is 12 June 2020 at 23.59 final deadline, irrespective of place of residence, as evidenced by the postmark.

The electronic income tax return service will open on 20 April 2020.

It should be pointed out that if for most taxpayers tax is withheld at source, the tax return will not be dispensable.

Indeed, the only persons exempt from making a tax return are those who cumulatively meet the following conditions:

  • To have been taxed in 2019 on categories of income pre-filled by the administration only (those receiving property income or self-employed workers are therefore de facto excluded) ;
  • Not having notified the tax authorities of any change of address or family status for 2019;
  • Not to have created a withholding tax instalment in 2019 (for example in the case of the collection of the first real estate income or income from independent professions);
  • Not to be among the users whose situation requires specific information due to their tax situation (e.g. childcare assistants, non-residents, etc.).

Thus, in regards to these conditions, non-residents and taxpayers receiving land income, retirement pensions, industrial and commercial profits (BIC), non-commercial profits (BNC), or agricultural profits (BA), or those liable for the property wealth tax (IFI) will be required to declare their income in 2020.

Please do not hesitate to contact us if you would require assistance in the filing of your French tax return.

Cabinet Roche & Cie, English speaking accountant in Lyon, France.
Specialist in Real-Estate and Non-resident taxation.