Foreign address: inform the tax authorities of your departure

During the year of your departure, the official government website requests that you notify your last tax office of your new address. This can be done online through your online tax account. The Non-Resident Tax Office (SIP-NR) then handles your income tax, if you have taxable French-source income, and your wealth tax (IFI). The websites consulted do not specify a deadline for notifying the tax office.

What this page does not cover

• Tax residence. Declaring a foreign address and becoming a non-resident for tax purposes are two separate issues. The service-public.gouv.fr information sheet on taxes for French citizens moving abroad states that tax residency is determined by the tax authorities. The criteria are addressed in French tax residence: the three criteria of Article 4 B.
• The exit tax. She follows her own forms: see Leaving France: exit tax, tax residence and departure procedures.
• A form dedicated solely to the address abroad, an official deadline, or the service that receives the address of a taxpayer without tax in France. The pages consulted do not provide them.
• Healthcare, banks, pension funds. The administration page mentions them; this page does not derive any rules from them.

Who to notify, and when?

The wording varies from page to page. The page "I am moving abroad" refers to the last tax office you were registered with. The general procedure by mail should be addressed to the tax office that was registered with your address "on January 1st of the tax year." The government information sheet on taxes for French citizens who are moving abroad refers to "your tax office." Your tax office's contact information can be found on your tax notices or in your online account.

The canals, one by one

The Public Finances section. The "I'm moving abroad" page advises creating an account before leaving: "If you haven't already done so, create your Public Finances account on this website before leaving." According to the "I've just moved" page (updated 09/02/2026), you can change your address in "My profile," under the contact information section. This page does not address the specific case of moving abroad.

Secure messaging. It is available every day of the week in the online store and mobile app. Among the reasons offered is "Change of circumstances (address, bank details, family or professional situation)." The presentation page does not contain any information specific to non-residents.

The mail. For a change of address in general, you write to the public finance center you were dependent on on January 1st of the tax year, indicating old and new addresses, tax number, marital status and a telephone number.

The SIP for non-residents. Non-Resident Tax Office, 10 rue du Centre, TSA 10010, 93465 Noisy-le-Grand Cedex. Telephone: +33 (0)1 72 95 20 42, "Monday to Friday, 9 a.m. to 4 p.m." according to the public service directory (verified on 22/07/2026). Secure messaging available through your personal account.

Before leaving

Two points on the administration's page: the Public Finances space to create before departure, and the payment method. To pay taxes online, the page states that "you must have a bank account domiciled in France or in countries within the SEPA zone.".

A non-resident creating their account uses their 13-digit tax identification number, their online access number (which changes annually), and their reference tax income. Without this information, a form will request, among other things, "your postal address abroad" and proof of identity. If you are declaring your income or assets in France for the first time from abroad, the process cannot be completed online: you must send a paper return (page updated on 10/03/2026).

Year of departure: 2042 and 2042-NR

Filing an income tax return is mandatory. If you have taxable income in France both before and after your departure, form 2042 covers the period from January 1st to your departure date. Form 2042-NR, entitled "Income Tax Return – Departure Abroad or Return to France," only includes French-source income taxable in France after your departure: it "must only include your French-source income taxable in France." If you no longer have any taxable French-source income, the tax authorities' website requires you to clearly indicate this in the section of the return dedicated to additional information. Foreign-source income received before your departure is declared on form 2047, which is then transferred to form 2042.

After departure: the SIP-NR, under certain conditions

The SIP-NR (French Non-Resident Tax Office) does not handle all non-residents. According to the administration's updated page of March 10, 2026, after leaving France in year N, you fall under the jurisdiction of the SIP-NR from year N+1 onwards if you have French-source income taxable in France or if you are subject only to the French Wealth Tax (IFI). Taxpayers subject to the exit tax are handled exclusively by the SIP-NR. Other cases (spouse remaining in France, certain public officials, Monaco) are addressed on this page: please consult it for your specific situation.

Local taxes remain separate: they "fall under the jurisdiction of the Individual Tax Office (SIP) in the area where your property is located." The Non-Resident Tax Office does not handle property tax or council tax.

For individuals subject to exit tax, the relevant tax information page states that a new transfer of tax residence to a different country must be reported in writing to the Non-Resident Tax Office "within two months of this change of tax residence." See Exit tax: annual obligations during the grace period.

Foreign address and departure from France: numerical example (fictitious profile)

Situation. Lucas, a fictional character, leaves Lyon on March 15, 2027. He collects rent from an apartment he keeps in France, both before and after his departure.

Issue. What declarations should be filed in the year of departure, and from what point does the file fall under the jurisdiction of the SIP-NR?

Strategy. Apply the administration page: report the address to the last public finance center in the year 2027, file the 2042 then the 2042-NR, and plan the transition to the SIP-NR in N+1.

Result. According to the tax authorities' description, form 2042 includes income received from January 1, 2027, to the departure date (March 15, 2027), while form 2042-NR includes only French-source income taxable in France between the departure date and December 31, 2027. The individual's file will fall under the SIP-NR system from 2028 (N+1) onward if they still receive French-source income taxable in France. This example illustrates the mechanism; it does not guarantee any specific outcome.

Foreign address and departure from France: what changes depending on your situation

• Your income from French sources : without taxable French source income after departure, the administration page asks you to indicate this in the additional information of the declaration.
• Your spouse : if he remains in France, the case may depend on another service (page to read).
• An exit tax : the taxpayers concerned are managed exclusively by the SIP-NR, and a new transfer of tax residence to a different country is reported within two months.
• Your assets in France : property tax falls under the jurisdiction of the tax office (SIP) of the location of the property.
• Your bank and your health insurance : to be asked before departure.

These points are examined on a case-by-case basis. No results are promised.