Is this your first-ever tax declaration in France?

If you've never filed before, you don't yet have a numéro fiscal and cannot file online.

Did you move to France for the first time during 2025?

If you arrived mid-year, only income earned after your arrival date is taxable in France.

Do you have income from outside France (salary, pension, dividends, rental)?

e.g. salary from a UK/US employer, foreign pension, or dividends from foreign accounts.

Do you have bank accounts or investments held outside France?

Includes UK/US banks, Wise (non-FR IBAN), N26, Revolut (LT IBAN), brokerage accounts, crypto exchanges.

Are you self-employed (auto-entrepreneur / micro-entrepreneur) in France?

Registered with URSSAF as a micro-entrepreneur with an annual turnover (chiffre d'affaires).

Do you have RSU, stock options, or equity compensation?

Restricted Stock Units, ESPP, or non-qualified stock options from your employer.

Are you on the French impatriate regime (régime des impatriés)?

A 5-year tax exemption for executives brought to France by their company — requires written HR confirmation.