Individuals:
The tax return declaration period for 2022 began on 13 April 2023. The deadlines for declarations vary from 22 May to 8 June, depending on the mode of declaration and the residence:
- Paper return: It is mandatory in 2023 to declare your income online, if your home is connected to the internet. If not, you have until 22 May at 23:59 to file your return. This also applies to French residents abroad.
- For online tax returns, the deadline depends on your residence:
- If you live abroad: the deadline for declarations is 25 May at 11.59 pm;
- If you live in the departments from 01 to 19: the deadline for declarations is 25 May at 11.59 pm;
- You live in the departments from 20 to 54 (including 2A and 2B): the deadline for declarations is 1 June at 11.59 pm;
- If you live in the departments from 55 to 974/976: the deadline for declarations is 8 June at 11.59 pm;
The declaration of the real estate wealth tax (IFI), which concerns anyone with real estate assets worth more than €1.3 million, follows the same rules as the income tax declaration.
Taxpayers must file their tax return online if they have an internet connection, within the same deadlines applicable to the tax return.
Businesses:
The schedule of deadlines for business returns has also been established as follows:
- For companies with a financial year ending on 31 January 2023: The income tax return no. 2065 and its appendices (corporate income tax) is set for 02 May*.
- For companies subject to corporate income tax: The deadline for filing the income tax return No. 2065 for the financial year ending 31 December 2022 for companies subject to corporate income tax is set at 3 May*.
- For SCIs – (civil property companies): The deadline for filing returns No. 2071 and/or 2072 is 3 May*.
- For French or foreign entities subject to the 3% tax on the market value of real estate owned in France: The deadline for filing return No. 2746 is 15 May.
*: An additional 15 calendar days are granted to those using internet filing procedures.
For more information, or if you need assistance with your returns, please contact consulting@rosemont.mc