France – New Tax Filing Deadlines (Sooner Not Later) for 2015

France – New Tax Filing Deadlines (Sooner Not Later)...

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.

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The French Tax Administration announced on 17 March 2015, the filing deadlines for the 2014 French income tax returns.1  

WHY THIS MATTERS

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:

  • Paper declarations are due on 19 May 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.
  • The deadline for online declarations via the French tax administration’s Web site will depend on the residence of the taxpayer and will range from 26 May to 9 June 2015.  The online filing deadline for nonresidents is 9 June.

All dates are to midnight.

FOOTNOTE

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.

CONTACTS

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 

Flash Alert

Flash Alert reports on developments that affect organizations with global mobility programs.

 
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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.

You (and your employees, representatives, or agents) may disclose to any and all persons, without limitation, the tax treatment or tax structure, or both, of any transaction described in the associated materials we provide to you, including, but not limited to, any tax opinions, memoranda, or other tax analyses contained in those materials.

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.

© 2017 FIDAL, a French socit dexercice libral forme anonyme directoire et conseil de surveillance. FIDAL is an independent legal entity that is separate from KPMG International and its member firms. All rights reserved.

Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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