Rob G

Hi Clair, Thanks for the link. I had read various threads like this, and various "official" French sites explaining what is required, but have just come across the following sentence: "A noter : les citoyens de l'EEE et Suisses ne sont plus soumis, sauf exception (citoyens des nouveaux Etats membres de l'UE exerçant une activité professionnelle), à l'obligation de détenir un titre de séjour en France." This seems to confirm that they shouldn't be able to insist on a titre de séjour. However, as we all know, even if that is the official line, each region seems to interpret the law as it sees fit - so it remains to be seen what they will say when we take back our completed forms with no titre de séjour. I think I'll take a copy of the official text with me. Rob

My wife and I have been talking for months about exchanging our UK driving licenses for French ones (the main reason being the nightmare scenario of having to take the French driving test if we lost our UK licenses). We finally got round to going to our Sous-Préfecture (Le Havre) this morning, having researched the process and requirements on this site and elsewhere. I shoudl never have expected it to be straightforward. Having waited half an hour for our number to be called, we were first subjected to dissuasion tactics ("You do realise you don't really need to change your license, don't you?"). When it became clear that we had good reasons for wanting to exchange our licenses, we were then given forms to take away ("Demande de délivrance de permis de conduire") and an information sheet for foreigners wishing to exchange their license. The information sheet is what is confusing us. It says we have to supply the following: - 3 copies of both sides of existing driving license - One copy of both sides of the first "carte de séjour" delivered on French territory - Two ID photos The problem is that we don't have cartes de séjour; having researched the subject fairly thoroughly some time ago, we came to the conclusion that having a carte de séjour is no longer a requirement for EU citizens. To add to the confusion, the following paragraph is printed on the bottom of the information sheet (my translation follows): "Dans le cas où les autorités étrangères n'auraient pas répondu à notre demande d'authentification avant le délai d'un an à compter de la date de délivrance du 1er titre de séjour, il ne pourrait être procédé à l'échange du permis de conduire étranger." "In the event that the foreign authorities do not respond to our authentication request within one year of the delivery date of the first titre de séjour, it will not be possible to exchange a foreign driving license." So we are now wondering, do we have to go and get a titre de séjour before they'll agree to exchange our licenses? And if so, what kind of hoops will they ask us to jump through to get one? Why should exchanging a driving license require us to present a titre de séjour which we are not legally required to have? (Can you sense the frustration?) Would love to know if anyone has had similar experience, or has any tips on how best to approach this. Thanks, Rob

Thanks to all - these are useful comments and things I need to be aware of. Clearly I need to check with the investment firm we're planning on using how they treat non UK residents. I was under the impression that tax only tends to be deducted at source for standard bank and building society accounts, and that for Unit Trusts and the like everything is paid gross and it's up to you to declare what you need to on your tax return. Certainly it would be a lot easier for us if we can just have everything gross and declare it in France - I'd rather pay all my tax in France if possible rather than getting into the complexities of paying different bits in different countries. Feel free to shed any further light on this if you have it.... Thanks, Rob

Sorry, perhaps I should have read your post more thoroughly first. You did link to one previous post about the 20k limit up to which share turnover doesn't have to be declared. Rob

Thank you cooperlola. As usual it appears there is no straight answer but you've provided some useful references. Don't suppose you have a link to the previous posts you mentioned? I spent ages searching through the forums and didn't get very far. (The less than brilliant search function doesn't help...) Thanks, Rob

I don't think health and retirement contributions are charged on this type of income, I think it's just certain other items like the CSG and CRDS - but I'm not sure and I don't know what percentage these things add up to - this is precisely why I asked the question. Fingers crossed that a wise and experienced person will stumble across this post and enlighten us! Rob

Hi, I've just spent the last half hour trawling through the forum and, though I have found various bits of useful information, I haven't specifically found what I'm looking for (that reminds me of a song...). So here goes. We plan to invest a small amount (a few thousand) in UK managed funds. Not sure yet whether these will be unit trusts or investment trusts. We are resident in France. My questions are these: 1. Do French tax/social charges differ for UK unit trust gains vs. UK investment trust gains? 2. I've read about a €15k allowance for selling shares, and a 40% "abattement". Do either/both of these apply to gains made on UK unit trusts/investment trusts? 3. Assuming these gains are taxable, what tax rate is applied? 4. Are these gains subject to any sort of social charges? If so, which ones and at what rate? I realise there's a lot here but I'm hoping someone will read this who has already made this kind of investment and therefore has already had to answer these questions. Thanks in advance, Rob

Clair, Thanks for the info. That link isn't working at the moment - the site is donwn for maintenance. I'll have a look at it later. As for why I didn't do a tax return in 2006, I was wondering whether anyone would spot that! I actually phoned the tax office in early 2006 and explained the situation, and they said there was no need to do a declaration in 2006. This was something to do with the fact that we were only here for one month in 2005, during which time we had no income, and had already paid full UK tax on all income up to the point we came to France. Rob

Ron, Thanks for the info. So I'm going to have to pay the whole 2006 tax in one go in September? That seems a little harsh... Looks like I may have to resort to phoning the tax people to see if there are any other options. Rob

Hi, We moved to Normandy from the UK at the end of 2005, and I started my own business here in the middle of 2006. So I submitted my first French tax return in May, declaring 2006 income. Can anyone give me a simple answer to the following: - All other things being equal, at what point will I have to start paying tax based on the 2006 revenue I have declared? - How does the payment schedule work (i.e. quarterly/half-yearly etc.) ? - Is it possible to set up payment by monthly direct debit from the outset ? I've had a look through the impots website, but as usual it's not that helpful if you're looking for anything outside of a fairly narrow range of information. Thanks in advance, Rob

Good morning SD, Having tried all evening to get through to the tax helpline without success, I was finally able to speak to an advisor shortly before 10pm last night. (There are few things more frustrating than having to navigate your way through a menu system to be told "All our advisors are busy, please call again later"!) Anyway, I learnt two things from the lady I spoke to: 1. I need to pay "cotisations" for health and retirement cover on all of my business income (which I do through the "organisme conventionné" I'm regostered with). However, as far as the "contributions" which are collected by the URSSAF go, for overseas income only the CRDS is payable, not the CSG and the other bits. She wasn't able to explain to me why this is, but was categorical that this was the case. This is why the amount of overseas business income has to be reported in line 8 TL as well as being added into the overall busines income on the 2042. 2. You only have to report income in the section "revenus à imposer aux contributions sociales" where it is subjec to the charges usually collected by the URSSAF but you are for some reason not registered with the URSSAF to collect them. Thus in my case, the lady was again categorical that I need report nothing in this section. It seems to have been a major exercise to fill in a maximum of five figures across four forms, but it is now done! The forms are complete and waiting to be posted. Ouf! Thanks again for your help, Rob

I've found the section you're referring to - part F of section 5 on the 2042 C. However, I'm a little concerned as the guidance notes for this section say that it is to be used if, "exceptionnellement", your profits or gains haven't been subjected to the "contributions sociales". Mine haven't yet, but then I haven't paid any social charges yet because I've deferred them for the first twelve months. My understanding was that once I start paying them, the URSSAF will collect from me the relevant charges for CSG, CRDS etc. So do I really have to report them on here too? Thanks, Rob

Thank you, Sunday driver, you are a life saver!! So, if I've understood you correctly, the component of my business income which was "encaissé hors France" is only subject to the CRDS component of the "contributions sociales" (though I assume it is subject to "cotisations" for health and retirement cover etc.). This raises one more question - where is the "revenus à imposer aux contributions sociales" section where I also have to report my French business income? Thank you so much once more, Rob

Aaargh!!!! Each time you think you've sussed how to complete your French tax return, you run into some new question! I'm hoping someone has come across this before and will be able to clear it up for me. I'm a self-employed translator under the "BNC special" regime - also known as "micro BNC". My business income is therefore reported in box HQ on form 2042 C. However, a small proportion of this income came from customers in the UK, and was actually paid into a UK bank account. I therefore understood that it needed to be reported on form 2047 ("Revenus encaisses hors France"), in section V, and also included in the total income declared as above on the 2042. What's confusing me is this. At the bottom of the back page on the 2047, it says that any income you've reported for "professions non salaries" as above should be carried over to line 8 TL on the main tax form 2042. But that section seems to serve to identify income where you've already paid tax overseas, and therefore are entitled to corresponding tax credits in France. So now I'm beginning to wonder - should I be reporting this UK income on the 2047 at all, or should I just include it with French business income on the 2042 C and forget about the 2047 altogether? Hope this makes sense to someone.... Rob

Nothing like answering your own question... Suppose I should have thought to do this before posting really... I've just phoned the "centre des impôts" and asked them. They said the number of rooms only includes what they call "pièces principales" or "pièces d'habitation" - i.e. bedrooms, lounges, living rooms etc. In particular, it excludes kitchens, bathrooms, hallways/landings, sous-sols etc. One more question I can tick off the list. It amazes me how they can provide so many guidance notes but still fail to give guidance on soem fairly basic questions! Rob

Hi, Just filling in our French tax returns for the very first time. I have a question which you would think would be very simple, but to which I cannot find an answer anywhere (including in the guidance notes to the form). On the main form 2042, in the very first section where you are asked to complete your address as at 1st January 2007, there is a box which says "Nbre de pièces" (number of rooms). As this is used for calculating the taxe d'habitation, I'm keen to get it right. Does anyone know what the definition of "number of rooms" is? Is it every single room in the house, or does it exclude, for example, kitchens and bathrooms? What about garages, sous-sols, halls/landings etc.? Thanks in advance, Rob

Just thinking about this further. Imagine the following situation: you're going through a difficult time financially (maybe you've lost your job), and some well-off friends offer to give you a small amount each month for a few months just to help you out. They expect nothing in return - they just do it because they're friends and they want to do what they can to help. Where would you declare this "income", and what charges would you have to pay on it (tax, social security contributions etc.)? This is the closest example I can think of to our situation. Rob

Thank you, both Ron and SD. Let it be said (just in case it appeared otherwise!) that I am not seeking to avoid paying taxes where they are due. However, it seems to me that treating this form of income in the same way as income from my business cannot be right. I can't include it with my "revenus professionnels non commerciaux", because it simply isn't business income. I know it needs to be declared somewhere so that it can be appropriately taxed - I just can't find where! Rob

Thanks, SD, for your very helpful reply. If I understand correctly, then, I ignore section 8 on the 2042 and just add my overseas business income to the French business income on the 2042-C. Rob

Hi again, OK, this is the second question. And hopefully the last one. Our main purpose in coming to France was to support church and missions work (effectively we are here as missionaries but I had to set up a business to be able to support us). There are a few people in both the UK and France who have chosen to help us out financially by giving us financial support from time to time. I've read through the entire notes to the 2042 form and the 2047 (overseas income), and still have no clue as to what category we should report this support money under. A few months back I contacted the tax authorities directly (e-mail to their advice centre) but got a very inconclusive response. The basic problem is that they don't seem to understand that people might just want to give you money to help you live somewhere, simply because they believe in what you are doing. As soon as I talked about receiving money from someone, they automatically assumed this was "income" and we were being paid for providing some kind of service. This is really a form of unearned income. Some of it last year was from people in France, so needs to be declared somewhere under French income, and some was paid into a UK bank account by people in the UK so presumably needs to be declared somewhere within overseas income and then carried across to a specific place on the 2042. Does anyone have any clue where is the right place to report these things? If not then I think I'm going to have to try to find a helpful accountant.... Yours hopefully, Rob

Hi, We've been in France since end 2005, I started a business in mid 06 so am now doing my first tax return - well, trying to... I speak fluent French, but it's not helping me understand what I need to declare in which box! My wife and I have both spent considerable time trawling the forum and other sites, but have not found a clear answer to our questions. Hence this post and another one to follow. My business was under the "micro" regime for 2006, so it's covered by the normal 2042 form plus a 2042-C "déclaration compléméntaire". I'm a translator and consultant, and have some UK customers who pay me via a UK bank account. In theory, this means I have to fill in form 2047, "Déclaration des revenus encaissés à l'étranger". Here's what's confusing me. On the 2047 it says that you should detail income received overseas in the relevant box (in my case this is section V - "Bénéfices des professions non commerciales"), then add this if applicable to the relevant corresponding total that you have entered on the 2042-C - so in my case I would add this to to the amount of income received in France in box HQ. However, the main 2042 form also has a section 8 which relates to "persons resident in France receiving income overseas". So do I need to show the amount I've included on the 2047 in this section on the 2042, as well as including in my total professional income on the 2042-C? I hope this makes sense to someone and you can give ma some clarity! Thanks in advance, Rob

It's up to you, Sam. Your earning potential is probably better as a freelancer - that is, if you're good and market yourself well. Deferring your "cotisations" for 12 months means no charges to pay at all for 12 months (as year 1 tax is collected in year 2) - so the gamble you're taking is 12 months to get your business up to a level where you can afford to support yourself and cover your charges. Like I said, feel free to PM me if you have any more specific questions. Rob

Hi, I was wondering whether anyone had any experience or knowledge of the market rate for an English-speaking visitor to France who wishes to hire a bilingual person on a per-day basis to accompany them on visits to tourist and historical sites and serve as a general guide and translator. Any experience, personal or otherwise, in this area would be very useful. I want to get a feel for what is an acceptable rate to expect to pay for this kind of service. Thanks in advance, Rob

Hi samdebretagne, Having registered as a freelance translator a couple of months ago, I can answer you from recent experience. Basically, you have to register yourself as a business. Unlike the UK, where you can more or less decide to be self-employed on a sole trader basis overnight without any formalities, here you have to go through the same registration process irrespective of whether you'll be self-employed, form a company etc. As a translator, you'll be classed as a "professionnel libéral", which has a bearing on how your social security regime works. You need to find out where is local CFE (Centre de Formation des Entreprises) - for us (near Le havre) it was the local URSSAF office, but in other areas it can be the Chambre des Métiers or some other body. Basically, the CFE is the designated local body that is your single point of contact for registering as a business. Just go along there and tell them you want to register; they'll give you a big form to fill in (it's not too scary) and various information leaflets. You take the form back to them and they then set about notifying various official bodies - tax office, social security bodies etc., on your behalf. You have to wait a while (from a few days to weeks) to get your SIRET No., without which you'll struggle to get much work. I got mine after a couple of weeks and almost daily phoning to try to speed things along. Bear in mind that as soon as you are registered as a business, you become liable for social security charges (to cover healthcare and old age pension), whether or not you generate any income. (For year 1 these are calculated based on a default assumed amount of income.) But you have the option of asking for your first 12 months' charges to be deferred. After 12 months, you can pay off your deferred charges in one go, or you can have them spread out for up to five years. Have heard others say that you have to give proof of qualifications in order to register as a translator. I will only say that this was not the case for me - I was never asked for anything. Although, knowing hos things work in France, it probably varies from place to place, and maybe even from day to day.... That gives you a general overview - happy for you to PM me if you have more specific questions. Bon courage ! Rob

Thanks, all, for your comments. Poolguy, if I decide to carry on with the peroxide treatment, am I likely to be able to get the water clear again? Or would I be better just giving up and starting again with a refill of clean water and using chlorine? Thanks, Rob