A short summary with the official deadlines for submitting your various French tax returns for 2020:
I – IRPP (French income tax) declaration (for income received in 2019):
- For residents of departments numbered 1 to 19 as well as for non-French tax residents (Zone 1): the deadline is 4 June 2020;
- For residents in departments numbered 20 to 54 and for departments numbered 2A & 2 B (Zone 2): the deadline is 8 June 2020;
- For all the others (departments numbered 55 onwards, as well as the overseas departments): the deadline is 11 June 2020.
Obviously you will have to file your return online, if you cannot and continue to file your return in paper form the deadline is 12 June 2020.
II – IFI Declaration (Tax on Property Fortune):
- For residents of departments numbered 1 to 19 as well as for non-French tax residents (Zone 1): the deadline is 20 May 2020;
- For residents in departments numbered 20 to 54 and for departments numbered 2A & 2 B (Zone 2): the deadline is 28 May 2020;
- For all the others (departments numbered 55 onwards, as well as the overseas departments): the deadline is 4 June 2020.
Obviously you will have to file your return online, if you cannot and continue to file your return in paper form the deadline is 14 May 2020.
Warning : it is not impossible that the deadline for filing IFI declarations is also extended, as was the case for Income Tax Return.
III- For forms no 2746 (if a legal entity owns property in France directly or indirectly)
- As in every year, the return must be filed no later than 15 May 2020.
IV- For declarations concerning private property companies and companies not subject to corporate tax (income return using forms: No 2071; no 2072):
- Initially the deadline for filing is 5 May 2020, except for those doing this online who have 15 additional days (20 May 2020).
- This deadline has just been increased for EDI and EFI transmissions following an exceptional press release from the French government. The deadline is no longer May 20, 2020 but May 31, 2020.
IV- For returns concerning companies subject to corporate tax (form no. 2065, concerning the declaration of results for companies whose financial year ends on 12/31/2019):
- Initially the deadline for filing is 5 May 2020, except for those doing this online who have 15 additional days (20 May 2020).
- As indicated above, this deadline has been increased and the deadline for transmission by EDI or EFI is now extended to May 31, 2020.
Despite this special period, it is important to respect the deadlines indicated to avoid penalties or other sanctions.
Note that FLOYD AVOCATS sent a letter (16 March 2020) to the Minister of Action and Public Accounts for an exceptional extension of deadlines to be granted for filing all tax declarations, to this day this letter has yet to receive an answer.
We understand that for some this situation is difficult, both for residents and for non-residents (natural person and legal person) who may not have all the elements necessary to accurately determine total income received and total taxes paid abroad.
If this is the case, we would like to reassure our customers that we will meet our commitments regarding the deadline for filing the declarations in question and will draw up corrective declarations thereafter, if necessary, by explaining/arguing (for each case that arises) why it is imperative to file a new declaration.
All the staff at FLOYD AVOCATS wish you all the best during these challenging times and assure you their full support.