Many thanks Elsie, I had the 2021 guide and you have very helpfully signposted the abattements at the end - I will scrutinise the 2022 update!
I haven’t yet identified why the pension abbattement is showing up as a Crédit d’impôt sur rev. étrangers, (though the total reduction does state zero) nor indeed why both France taxable pension and UK salary are included in box 8TK ‘Foreign income with tax credit = French tax’. Maybe the french taxable pension has been put down as non-taxable by mistake though the pension is declared in box 1AM Other pensions from foreign sources.
I have though from your signposting identified under DÉCOTE page 361 that if the tax is less than 1 745 € single or 2 888 married then a reduction is calculated, and that may explain my zero amount, though it does state it’s for’scale’ income and mine was interest - the guide does state it includes '(y compris l’impôt relatif aux revenus et plus-values imposés selon un système de quotient) - but that doesn’t look like interest?
Hi, I can categorically say that they can include it in their ‘scale’ income - the 7.5% allowance is if you choose that, it’s not a requirement!
Don’t know what the social charges might be if no S1- but the initial calc on mine was sub 200 euro on a similar amount to your neighbour. Note it included interest! (presume they don;t have any UK interest to declare?)
As I’ve found out from elsie’s post, the DECOTE may well take any tax to zero?
The whole pension lump sum subject is covered in the France Property pages - I recall stella posted a link?
That’s great, thank you so much @larkswood12! Do you by any chance know where it would go? I think I saw 1AT for something, but perhaps that is for pensions you want covered by the 7.5% only? I am a little way off having anything to do with pensions so this is all completely new to me, I have enough trouble working out the rest of the forms
My post of my first tax return sort of got buried - I had to edit a previous post because yu cant post more than three in a row in a thread without a reply.
I’ve now updated the first 31 pages of my 2022 guide to reflect the current online site. There will be more to follow as I progress through my return after the weekend.
The first difficulty (bug) has been encountered with accepting the bank accounts outside France (cerfa 3916). If the details are correct as shown on the screen and you don’t click on the blue report button against each, you will lose the data saved and will have to re-enter the details. That’s where I am now so it will be wise to have the bank account details easily to hand so you can progress with the return (in one sitting if that is what you prefer).
First time filers this year must file on paper, not online (see earlier posts in this threadhttps://www.survivefrance.com/t/tax-declaration-2022-for-worldwide-income-2021/38792/26?u=george1 ).
The Service des Impots Particuliers is ‘drip feeding’ the forms available online to download/print off. One of the key forms, 3916 for reporting overseas (ie non-French) bank accounts/Assurance Vie etc has just appeared online to download and is attached above. Two other key forms, the core return (2042) and foreign income and gains (2047) are not yet available. One official website suggested the 2042 wouldn’t be available before May, which may cause some stress to first time filers, and others using paper filing, given the filing deadline is…19 May!
There may be good reason for this - depending on your point of view of course.
The fisc are definitely keen to see as many as possible file online (I realise there are steps for a first time declarant to follow first before being able to file online but it is achievable). That said, the 3916 and 3916bis are available for completion in the online version.
Indeed, AFAIK and can tell, there is no change this year to either of the two forms from what was available last year.
I’m sure you are already aware that your foreign bank accounts can actually be declared (for the paper return) on a separate sheet of paper as opposed to the 3916. For many, the 3916 is more complex than necessary when simply declaring private bank chequeing accounts and the fisc have in the past been quite happy to accept this. The simplified details required are:
Account number
date of opening or closing
the title holder(s)
the bank institution concerned the Country where held
I must admit, I thought this was always the case, it certainly used to be. First time on paper then in future you are in the system and so online was preferred, but maybe they’re moving entirely online now, even for first timers?
They literally block you from accessing the online declaration section when you log on, on the basis they know you’re a first time filer! For some time now, they’ve had online official guidance that you should file online even for the first year, but very late in the day the fisc did a U turn this year, to the surprise even of their own staff, and require paper filing. I can think of no obvious reason why this should be the case. It’s frustrating to those of us who’ve acquired a numero fiscal and have created our own account with Impots, precisely so we can file online. I guess it will still be helpful for future years!
