You're missing the form 2042 C I would think which is the form 'complementaire' for additional revenues other than salary.
I don't know if I'm being incredibly dense, but it seems, to declare our seasonal lets, we need to fill in Section 5 on our Declarations. There ISN'T a Section 5; our forms go straight from Section 2 to Section 6.
What am I missing?
Hi there
I use this form from the Banque de France :
http://www.banque-france.fr/fileadmin/user_upload/banque_de_france/Economie_et_Statistiques/base_de_donnees/chiffres-cles-zone-euro/zech003.pdfBut this year I'm hesitating between the "fin de période" and "Moyenne sur la période" for December 2012. Mind you, I'm pretty sure it's the "fin de période" : 0,8161. I have written to monservice public.fr to ask them what Taux de change I should be using + I'll double-check with my own Tax Office soon. It's my past-time to cross-check everything... We're told so many different pieces of info, it's almost funny :s
Great. Many thanks Terry. Just what I was seeking. :-)
In case anyone needs it, this is the rate they gave me at the tax office today: €1 = £0.82562.
Last year the euro/pound rate was 0.8353 which would have been a lot easier to handle than the pound/euro rate they gave me of 1.197174668 (yes, nine decimal places!) which only just fit into my calculator.
You can get the official rate from your local tax office. It's in a a very thick book my tax man refers to as the Lefevre which, among many other things, contains an exhaustive list of official exchange rates. The rate they give me is set on December 31 each year. I need this rate as I never transfer money from the UK to France, so don't have "real" exchange rates. I only need it to convert my UK state pension which is paid into my UK account but has to be declared here. However, if you do transfer money from the UK, I believe you are supposed to use the actual rate obtained for each transaction, which I imagine can be a royal pain if you have a lot of them.
Hi Everyone,
Great thread - as usual. I would like your views on whether or not we need to file a french tax return this year. My understanding is that the return you are all busily working on now is for last year's income and that the tax year runs from 1 Jan 2012, there being no equivalent to PAYE in france.
Our situation is that at the moment Hubby lives in France and is in receipt of works pension, he is early retired under state retirement age. I live in the UK and work. We have just (last month) got him a carte vitale off a workers S1 based on my national insurance. When I say he lives in france, I am of the view that this could start from this year ie 1 Jan 2013. Last year he was in france quite a bit, but not more than the 183 days,he was back and forward to UK. When he went back after Christmas it was on basis of no plan to return to Uk and I will join him asap later this year. I am only in france (last year and this year) about 60 days total. We have owned house since 2011 and until Jan 2013 it has been maison secondaire, but now is insured as maison primaire and I have tried to tell the habitiation/ fonciere lot this as well, never sure they understand as they send bills to UK addresses we have long since left, but thats another story.
Last year he has paid tax on pension to HMRC,it is taxed at source. I have just downloaded form from HMRC to have the pension paid gross at source on basis he will pay tax in France. It 18 pages long and part has to be filled in by Impots. I am over for a week in May and was planning to pop in to see our (usually very helpful) Impots guy to run through my understanding of it all. Ironically its me that speaks the most french!
So, my understanding is that we will need to complete forms next april/may 2014 for this years 2013 income. Even though I live in UK and pay tax there I will have to declare my income on the form but will not pay tax due to the double taxation treaty...... of course, if everything goes to plan it will get even more complicated as I will have UK employed income, UK self employed income and if I make it to france before the end of the year may have to go AE as well. Why do we do it? Normal life would just be too boring!!
What do you think folks?
xxx
Thanks everyone for all the info! Sure hope my habitation, etc is not 240€ per month! HILS, still in California visiting the 97 year old aunt. Think this forum is more in line with my needs and wishes. Thanks for telling me about it. When I have more time, I’ll post the details of my carte gris adventure - good ending BTW. Paul
I used the rate it arrived in at my Bank - backed by Bank Statements if required.
Has anyone identified the correct exchange rate (£ - euro) to use this year?
Last year I took the average for each of the 12 months and then averaged it again for the year. This seemed to be accepted. However, I believe that some Departments state the rate that they wish you to use.
Thanks
I thing they are using ESB bills and anything else that can to track down home owners Celeste. Some cases of schoolchildren in Ireland getting demands 
Thanks for replying. I have yet to sell my house in the UK and find a new home in France so it will be a while before I pay tax etc, But the tax system gives me a shudder.
Quite ...
The critical document for calculation and liability for Taxe d'Habitation is your Avis d'Impots issued based on your Declaration (due imminently) and the consequent RFR (Revenu Fiscal de Reference).
I think there is - or was - a sliding scale for age-related deductions taking into account your other circumstances and your RFR.
fyi I don't pay Td'H altho under retirement age because my RFR is so low but I do have to pay the Redevance, and, of course, the TF.
The person in residence on the 1st January is responsible for the Taxe d'hab that is issued around October of that year. No ifs or buts, even if you have moved during the year you are responsible for the whole of that year.
There are reductions available according to individual family circumstances according to age, income and so on - age is not the most important factor. I posted all the links to this very recently but something seems to have happened to the search thingy - James???
As Hilary says, Celeste, the taxe d'habitation is paid by the person actually living in the house/flat -- think of the verb "habiter". The taxe fonciere is paid by the owner -- fonciere in this case = relating to land ownership. I'm almost certain there's no automatic exemption from the taxe d'habitation just because you're retired or over a certain age. I'm 71 and I pay it. My mother-in-law didn't but that was because her income was so low she didn't pay income tax and not because she was 90+.
Taxe d'Habitation is levied on the people in residence on 01 Jan of any given year, and the bill is issued in the Autumn for the current calendar/financial year.
If a residence is owner/occupied or empty as at 01 Jan, the owner is liable for the Taxe d'Habitation.
If the occupier (or owner) does not complete a Declaration de Revenu in May-ish of the current year for "last" year's income, the Taxe d'Habitation will be charged at top rate for the property with no deductions, on the assumption the present occupier was already in residence as at 01 Jan this year.
If the property is considered a "residence secondaire", ie it is a holiday home, or there is an expat owner who has no liability to complete a French tax declaration, it will similarly be charged at top rate (and in some areas - predominantly high-value - there may be a surcharge of 15%).
If you have moved in since 02 Jan, you have no legal liability to pay Taxe d'Habitation for this year on that property. If you were already in residence on 01 Jan and you complete your French tax declaration this year, the Taxe d'Habitation will be calculated on the basis of your calculated RFR and your circumstances (& they will know how old you are!)
Your best port of call for queries is the Hotel des Impots, but I'd suggest you go NOW or leave it until after the declarations are in because the staff will be being bugged by questions about how to fill in the Declaration and won't want to deal with TF or Td'H queries at this time. But for info., I don't believe there are any automatic deductions for people under 65 (unless they're also disabled or a war veteran or widow or something which qualifies them under a different exoneration clause).
Hello everyone. I'm curious about the taxe d'habitation. We rent from a friend and it was agreed that we would pay all utility bills, including taxe d'habitation, and he would pay taxe fonciere. As locataires, can we claim an exemption from tax d'habitation based on the fact that Henry is 64 years old? Any advice on this, and also where I apply would be appreciated.
I will as soon as my daughter brings my mobile phone back to me (hopefully this weekend) otherwise I'll just inflict something taken decades ago - as I explained to Catherine when I joined. I tried to find out if I could do it using the webcam (Macbook) but It won't tell me anything useful - unless I'm just being a numpty :(
Hilary, you're giving some great advice, please can we see what you look like? If you're not sure how to do it, here's how from James
http://www.survivefrance.com/video/how-to-change-your-profile-photo