There is nothing so certain as taxes, so when spring arrives it must be the time when income tax returns start dropping through the letterbox.

Everyone who is resident in France is obliged to complete an income tax return, and if you are resident, then you are liable on the basis your worldwide income.

If you own a second home in France, from which you earn earn rental income, then you are also liable to French income tax, and thereby obliged to complete a French income tax return.

Cross border workers who have a family home in France, but who work in the UK, are normally liable for income tax and social security contributions in the UK on their income earned in the UK.

You need to declare the income of everyone in your household, although there are particular rules concerning children over 18 years of age and unmarried couples.

Even though you may be taxed on some of your income in the UK or elsewhere, if you are resident in France, you need to declare all of your worldwide income on your French tax return. This is done to establish the rate you will pay on any income earned in France.

Those with pensions from the UK are taxed in France, except for 'government service pensions' which are always taxed in the UK. Nevertheless, the pension needs to be declared on the French tax return.

The deadlines are longer if you wish to submit by internet, and the process of doing so has been made easier this year, although we get the impression most of you prefer to submit manually.

The timescales for submission of the return are different for those who run a limited company in France, although if you operate a business as an auto-entrepreneur or micro-entreprise, your business earnings should be submitted with your personal income tax return.

There is no single tax return to complete, as there are different forms for various types of income, all of which is largely consolidated onto a Form 2042.

Whilst the process may be a little bureaucratic and complicated, in practice you are likely to pay little or no income tax in France. A couple on an early retirement pension would need a net income of around €19,000 a year before they paid any tax at all.

Social Charges

Even if you may pay little or no income tax, you are likely to be liable for payment of the social charges, on some or all of your income.

Certain pension income is exempt, notably for those on ‘E/S’ health cover exemption forms, those of state retirement age, and early retirees on government service pensions.

However, even though your pension income may be exempt, you will pay the social charges on investment and rental income, although there are exemptions for those on a low income.

You will receive a demand for the payment of these social charges in November, so do not think that it is all over when you have received your income tax bill in or around September!

Business owners pay the social charges throughout the year, although they will also pay in November on their other earnings eg early retirement pension, investment or rental income.

You can read more in our comprehensive Guide to French Income Tax.