What to Check Before You Submit
It’s that time of year again.
For most people in France, the tax return is a rinse-and-repeat process — but when you have income, assets, or accounts across multiple countries, it’s very easy to miss something.
French Tax Returns 2026
By Peter Brooke
This article is published on: 22nd April 2026
Below is a practical checklist to help you stay organised, avoid common oversights, and submit your return with confidence.
Note: This is a guide, not an exhaustive list. You remain responsible for your own tax return and for ensuring the information you submit is complete and accurate.
Get organised first
Before you start, get everything in one place.
Checklist:
- Gather all income documents (pensions, salaries, rental income, investments)
- Collect bank statements and tax certificates
- Ensure all income reflects actual amounts received between 1 Jan and 31 Dec
- Note exchange rates (daily or annual average — but be consistent)
- Keep last year’s tax return open as a reference
- Keep a simple digital “tax file” and download certificates/emails as you receive them
Currency tip:
- For one-off payments, use the exchange rate on the date received
- For regular payments (e.g. monthly pensions/salary), an annual average can be used
- Apply a consistent approach — you can’t choose a more favourable rate
What you must declare
The key rule in France is simple: Everything is declarable, not everything is taxable.
Checklist:
- All worldwide income
- UK pensions (state, private, government
- Rental income (any country)
- Investment income (interest, dividends, gains)
- Withdrawals from investment products (including Assurance Vie, ISAs, Investment accounts.
- Other income types (e.g. salaries, self-employed income, foreign earnings, return of capital where applicable)
Important:
Even where income has already been taxed elsewhere (for example UK government pensions), it still needs to be declared in France
In most cases, you will receive a tax credit in France for tax already paid, assuming a double taxation treaty applies
Ensure your figures are accurate and based on the correct exchange rates at the time income was received
Key forms and expat “flags”
For expats, much of the complexity is about putting things in the right place.
Checklist:
- Main income declared on Form 2042
- Foreign income declared on Form 2047
- Foreign accounts declared on Form 3916
- Additional sections via 2042 C / 2042 RICI where relevant
Key things to check:
- All foreign accounts correctly declared
- Assurance Vie policies (Luxembourg / Dublin, etc.) included
- Correct boxes selected to trigger required declaration forms
- If you hold an S1, ensure the relevant box is completed on Form 2042 C
Healthcare and social charges
Your healthcare position can affect how social charges are applied.
Checklist:
- If you hold an S1, ensure the relevant box is completed on Form 2042 C
- Check social charges are applied at the correct rate
- Review how investment income is treated
Guide to rates (simplified):
- Pension income: up to 9.1%
- Assurance Vie gains: typically 17.2%
- Interest, dividends, capital gains: 18.6%
Important:
If you are covered by another EU system (e.g. S1), you may qualify for reduced rates. In some cases, charges may be applied initially and then adjusted or reclaimed later.
Assurance Vie — what to check (important for expats)
This is one of the areas where most mistakes happen. There are three separate checks:
1. The policy itself
- All non-French Assurance Vie policies (Luxembourg / Dublin) declared on Form 3916
- Full policy details included
2. The value of the policy
- Surrender value declared (usually at 1 January, in euros)
- Value taken from the provider’s annual statement
3. Withdrawals (where tax applies)
- Confirm if any withdrawals (rachats) were made
- Identify the gain element (not the full withdrawal)
Simple decision guide:
- If tax has already been applied → declare as income already taxed
- If not → declare so it can be taxed correctly in France
Important nuance:
Tax treatment can depend on whether premiums were paid before or after 2017 (PFL vs PFU). This is often shown on provider statements, but not always — so it’s worth checking.
Commonly missed items
- All non-French accounts declared on Form 3916 (including bank accounts, investment accounts, Foreign Assurance Vie, PayPal, etc.)
- Assurance Vie values and withdrawals correctly included
- Charitable donations declared (keep certificates in case of query)
- Children and household situation updated
- Any changes in income or assets reflected
Tax credits and useful extras
- Home help (cleaner, gardener, etc.)
- Childcare costs
- Children in school (primaire, collège, lycée — small credits may apply)
- Any eligible household services
- Any tax certificates received
Note:
Some income and tax credits are pre-filled on the return. It’s worth checking these against your own records (e.g. December payslips or provider statements) and correcting if needed
Final checks before you submit
- All income sources included
- All foreign accounts declared
- Figures are consistent
- Exchange rates applied consistently
- No obvious omissions
Practical tips
- Don’t leave it until the last minute
- Use last year’s return as your template
- The right to make an error is recognised in French law — once the system reopens, you can go back and make corrections
- Use the online messaging system if needed
- You can also visit your local tax office — they are often very helpful
Useful resources
To make this easier, I’ve included a couple of practical tools at the following links, which I hope you find useful:
Tax Return Preparation Spreadsheet