The French Tax Administration announced on March 17, 2015, the filing deadlines for the 2014 French income tax returns. Paper declarations are due on May 19, 2015, for all taxpayers whether residents or nonresidents – the deadline for nonresidents represents a departure from previous years where nonresidents benefitted from a much later deadline. Other deadlines for online declarations have been announced.
The French Tax Administration announced on 17 March 2015, the filing deadlines for the 2014 French income tax returns.1
Assignees who are not residents of France but have tax filing obligations in that country may not be aware of the change in the nonresident filing deadline, which is at least four weeks earlier than it had been in previous years. International HR and global mobility program managers with employees that have a French tax filing obligation should “flag” this deadline and remind their affected employees of the need to organize their information and complete their filing obligations by the deadlines noted in this Flash Alert. Tax service providers and practitioners should take note as well.
The calendar is as follows:
All dates are to midnight.
1 See (in French) the “Communiqué de presse” (17 Mars 2015) from the Direction Générale des Finances Publiques at: http://proxy-pubminefi.diffusion.finances.gouv.fr/pub/document/18/18899.pdf.
For further information or assistance, please contact your local KPMG International member firm GMS or People Services professional or the following GMS professionals with FIDAL Direction Internationale at tel. +33 (0) 1 55 68 43 07:
Alain Loehr, Partner
Marie Lynn Simmons, Partner
Ann Atchadé, Partner
Estelle Cupillard, Partner
Gérôme Gbaya, Partner
Cyril Klajer, Partner
The above information is not intended to be "written advice concerning one or more Federal tax matters" subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230 as the content of this document is issued for general informational purposes only, is intended to enhance the reader’s knowledge on the matters addressed therein, and is not intended to be applied to any specific reader’s particular set of facts.
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The information contained in this newsletter was submitted by FIDAL Direction Internationale in France. The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your tax adviser.
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