Tax, leaving France for the UK and residing back in the UK.

[Cathar Tours]

My father is now back in the UK in a care home. I am in the process of completing his French tax form for 2018.

He went back to the UK a couple of weeks back so how do I settle his French tax affairs for 2019, get him removed from the French tax system and then place him in UK tax system? Seeing as he can understand what's going on yet not capable of filling in forms but can sign them can I complete the forms then get him to sign them without going through then pain of seeking power of attorney (or whatever it is called) in France?

[EuroTrash]

You won't be able to settle his tax affairs in France for 2019 until the 2020 tax exercise.

When you fill in his tax form for 2018 which you're doing now, presumably you have put that he was resident in France on 1st Jan 2019 (since from what you say, he was).

There is another section on the form where it asks you if he has moved since 1.1.19. You enter the address where he now lives.

When you come to fill in the form next year, France will already know that he has left. You will confirm that he wasn't resident in France on 1.1.20, and you'll enter his income between 1.1.19 and the date he left France. And with luck, there will be nothing to pay and you'll hear no more from the impots.

There is a section at the end of the form to be completed if the declaration is being submitted on behalf of the declarant, but I don't know whether or not any formalities are needed before you can do this. But if he can sign it himself then just get him to sign. There is no problem with that. It doesn't matter who wrote the figures in the boxes - the first tax form I submitted had all the figures written in by the lady at the tax office and all I did was sign it.

Hope this helps up to a point.

[NormanH]

In case you need it in the future the French equivalent of power of attorney is "tutelage" or 'tutelle'

https://www.service-public.fr/particuliers/vosdroits/F10424

Although as he is back in the UK this may not apply

[richard51]

https://www.completefrance.com/french-property/law/power-of-attorney-in-france-explained-1-5394325

[YCCMB]

Just FYI (as it's something we've recently had to learn a LOT about, and it's complex and expensive) please, please get power of attorney in the UK ASAP if you have the slightest suspicion that you may need to take control of your father's affairs and if you haven't already done so. I cannot begin to tell you just how complex and expensive a process is the alternative (called deputyship) which must be gone through if your loved one doesn't give you POA whilst they are still compos mentis. And, believe me, whilst you are endeavouring to do your best for them, the authorities are as busy as can be robbing them blind, with charges for late payments, fines for non-submission of declarations......and if you're unable to intervene there's very little you can do about it.

[Cathar Tours]

Many thanks for all the information which is very welcome and am digesting it.

One thing my father very sensibly did was put his French home in my name because it was supposed to be his last ever home and he thought that by doing so it would avoid problems on his death. I now intend to rent it out and pay tax on it in Germany. The money will of course go to him for his care. Germany has a high percentage of rental homes so the tax system for owners is quite beneficial (even thought the owners liability is very big). I am told under dual taxation I won't pay tax on it in France because I am not a resident there. All the bills as I understand it will be in the renters name so there is nothing for me to pay.

So it would seem I don't need anything for the house. Bank account we can deal with because my father is currently able to understand and sign documents. I am rather hoping to deal with all this quickly without the need of getting mandat de protection future in France and if need be just power of attorney in the UK when and if required.

Any further information is welcome.

[david]

Tutelle is not for non residents, a UK POA will serve you fine! Translated it will cover any needs in france.

[BritinBretagne]

I’m not sure of the tax treaty between Germany and France but between Britain and France the tax on rental from property is paid in the country where the property is. Non residents have to complete a tax return in the other country. It’s not complicated.

[EuroTrash]

You will pay the taxe foncière because that is the property ownership tax and is always paid by the owner, regardless of who lives there.

As said, rental income is normally taxed in the country where the property is, but check the FR>DE treaty.