[quote]JS14 didn't you have to declare your dutch income in France and the amount of tax paid on it anyway?[/quote] Yes, you have to mention the dutch earnings on the tax declaration. The income tax paid in the Netherlands doesn't reduce any tax that you have to pay in France on other income. As far as I can see, the Dutch income can be taken account in deciding the marginal tax rate that you pay in France; that's why you have to declare it. I suppose that if you earned a million euros in the Netherlands and 100 euros in France, the Fisc might tax you at 60%, or whatever, on the 100 euros.