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I am returning to France after living abroad: what should I do and in what order?

Written by Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified, founder of Balmont Conseil (Lyon). Last reviewed: 21/10/2026.

You become a tax resident in France again as soon as one of the criteria of the’Article 4B is completed again: main residence or place of residence, main professional activity, center of economic interests. The year following your return, you file form 2042-NR for the period before your arrival (if you had income from French sources) and form 2042 for the period after, and you declare your foreign accounts and contracts using form 3916 or 3916-bis. A deferral of exit tax is then applied to section 440 of form 2074-ETS3.

The timeline of the return

MomentWhat to doSource
Twelve months beforeChoose the return date, knowing which criteria of Article 4B will be met on which date. List all accounts, life insurance policies, and digital asset accounts held abroad. Identify any deferral or postponement of exit tax. Verify if the expatriate tax regime applies.BOFiP, BOI-IR-CHAMP-10
On the returnDate your return and provide supporting documents (tickets, lease, contracts). Update your address and, if necessary, your withholding tax rate in your personal account. If you had no French-source income before your return: complete form 2043 to obtain a personalized rate or advance payments.impots.gouv.fr, procedures upon return
The year following the returnForm 2042-NR (January 1st → arrival date, French-source income only) then Form 2042 (arrival date → December 31st). No French income before return: no Form 2042-NR. Attach Form 3916 or 3916-bis. Section 440 of Form 2074-ETS3 in case of deferral of exit tax.impots.gouv.fr; form 2074-ETS3
The following yearsIf the expatriate tax regime applies: exemptions within their limits and duration; IFI (French wealth tax) limited to assets located in France until December 31st of the fifth year following the establishment of residence. Check health insurance coverage (see health insurance upon return).impots.gouv.fr, regime for impatriates

Topics that cause you to lose money on the return

Foreign accounts and contracts

As soon as you are domiciled in France, bank accounts, life insurance or capitalization contracts, and digital asset accounts opened, held, used, or closed abroad must be declared using form 3916 or 3916-bis, attached to your income tax return. The penalty is €1,500 per undeclared account, increased to €10,000 if the country in question has not signed a tax treaty with France. Details: declare a assurance-vie contract opened abroad and form 3916-bis.

Exit tax on hold

If you left with a deferral of payment, the tax will be reduced or refunded after two years (total value of securities less than €2.57 million) or five years (value above that), for transfers since January 1, 2019, provided you have retained the securities; re-establishing your tax residence in France may also result in a reduction or refund, but only for securities still held. The specific conditions are detailed in the instructions for the form for the year of departure. Details: exit tax, tax relief and return.

Impatriate regime (article 155 B)

Reserved for certain employees and managers, subject to conditions regarding the length of absence from France (five calendar years prior to taking up the position), a capped exemption, and a limited duration. It is not automatic. The page impatriation deals with employees recruited from abroad; the case of employees returning after more than five years with a group abroad is also included (see also the conditions and duration of the scheme).

One case: a couple returning from Singapore on September 1, 2026

Fictitious profile. The couple has two bank accounts, a securities account, and a Luxembourg life insurance policy. The wife is employed by a group and will resume her duties in France on September 1, 2026.

ItemResult
From January 1st to August 31st, 2026243 days: 2042-NR, only if the couple received income from French sources during this period
From September 1st to December 31st, 2026122 days (total 365): income from arrival to December 31 on form 2042, filed in 2027
Foreign accountsThree accounts (two bank accounts, one securities account) must be declared using the 3916 service; a fine of €1,500 per undeclared account, totaling €4,500 for all three.
Luxembourg contractTo be declared with form 3916-bis; the amount of the fine is verified under article 1736 of the French General Tax Code (CGI).
Madame's impatriate regime, if the conditions are metUntil December 31, 2034 (eighth calendar year following 2026); IFI limited to assets located in France until December 31, 2031

Assumptions: continuous presence in Singapore from January 1 to August 31, 2026, return of tax residence to France on September 1, 2026, assumption of duties in 2026, five-year absence requirement met, Singapore considered a state with which France has an administrative assistance agreement. This is an illustration: no tax results can be announced without a review of the file.

The pages "Returning to France from..."«

Each country has its own specific characteristics (tax treaty, local regulations, contract terminations). Country by country:

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Frequently asked questions

On what date will I once again become a tax resident in France?

As soon as one of the criteria of article 4 B of the CGI is met again: home or main place of residence, main professional activity, or center of economic interests in France.

What declarations do I need to file the year following my return?

Form 2042-NR for the period from January 1st to the date of arrival (only if you had income from French sources) then Form 2042 for the period from arrival to December 31st, with Form 3916 or 3916-bis for foreign accounts and contracts.

What is the fine if I haven't declared a foreign account?

€1,500 per undeclared account, increased to €10,000 if the State has not concluded a tax fraud prevention agreement with France.

Will my suspended exit tax disappear upon my return?

The tax is reduced or refunded after two years (for securities under €2.57 million) or five years, provided the securities have been retained; returning to residence in France may also qualify for a tax reduction, for securities still held. The conditions are detailed in the instructions accompanying the tax form for the year of departure.

Preparing for your return

Balmont Conseil is based in Lyon and has been advising families and business leaders whose assets span multiple countries for nearly 14 years. To schedule your return, organize your tax returns, and manage your foreign contracts, please make an appointment.

Alexis SagnierFinancial and real estate investment advisor, insurance broker, AMF certified
Founder of Balmont Conseil, Lyon (ORIAS 13003497)

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