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COVID-19 | New dates for submitting tax returns in France

Monegasque residents submitting tax returns in France now have additional time to do so

01/04/2020

The French Government announced on Tuesday 31 March 2020 a new exceptional tax measure following the difficulties related to COVID-19. This new measure concerns individuals subject to French income tax and French real estate wealth tax (IFI in French), whether they are French tax residents or non-residents.

New tax calendar for the French income tax return*

Online income tax return service

  • The opening of the online income tax return service on the website impôts.gouv.fr, initially scheduled for 9 April 2020 has  been postponed to 20 April 2020.
  • The deadlines for filing returns online differ from one department to another and depend on the location of the taxpayer's principal residence.

For all departments, new deadlines for filing the tax return (form No 2042) have thus been set on:

  • 4 June 2020 at 23:59 for taxpayers residing in departments ranging from number 01 to 19 and for non-residents (instead of 19 May);
  • 8 June 2020 at 23:59 for taxpayers residing in departments ranging from number 20 to 54 (instead of 26 May);
  • 11 June 2020 at 23:59 for taxpayers residing in departments ranging from number 55 to 976 (instead of 2 June).

Paper tax returns

  • The deadline for filing 12 June 2020 at 23:59 (instead of 14 May).
  • Please note that this type of filing is subject to special conditions and is not available for all taxpayers.

What about dates when payment is due?

Payment is made after having received the tax notice (avis d’imposition in French).

There is no set date for the receipt of tax notices as it depends on the situation (taxable or non-taxable taxpayer, etc.).

This year, tax notices should be received later than expected, probably in late summer 2020.

* Please note that the dates for making the IFI return are the same as the ones applying to the income tax return.

Authors

The picture of Raphaëlle Svara
Raphaëlle Svara
Avocat Associé | Partner
Monaco
Charlotte Juge
Charlotte Juge
Middle Associate
Monaco