TAX RETURNS / TAX COMPLIANCE

As a non-resident, you can be liable to income tax and wealth tax on your French incomes or on your properties located in France. 

According to the tax treaty signed between France and your country of residence, your incomes and wealth can be taxed in France under the French tax system provisions.

If you earn incomes from properties located in France (rental on a regular or occasional basis), you will be liable to "Personal income tax" (in French "impôt sur le revenu des personnes physiques").

Personal income tax (PIT) is a tax on all income available to individuals in a given year (1st January - 31st Decembre).
It is calculated for each “fiscal household”, i.e. the family unit composed of either a single person, or two partners and their children or other dependents. In addition to deductions, assessment of income tax also factors in the “family quotient” (number of units in the household). 

Non-resident individuals are taxed at a minimum rate of 20% on their French taxable incomes unless they can established they could benefit from a lower rate if all their worldwide incomes were taxable in France (in this case, this lower rate is applied to the sole French incomes).

An annual tax payable by individuals whose net wealth worth exceeds a certain amount (1.300.000 € for the 2016 fiscal year) : "Wealth Tax" (in French "impôt de solidarité sur la fortune").

For non-residents, only the properties located in France are taken into account.

Wealth tax is assessed as following :