French General Tax Code
In force1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses and the other elements necessary for calculating income tax, including in particular those used to determine the ceiling on tax benefits provided for in article 200-0 A, and the levy provided for in article 204 A.
Where the taxpayer is not taxable on all of his income or profits, the declaration is limited to indicating which of these incomes or profits are subject to income tax.
In all cases, the declaration provided for in the first paragraph must also mention the amount of capital gains deferred for taxation pursuant to article 150-0 B ter and the amount of capital gains exempt pursuant to 1° bis of the II of article 150 U, as well as the elements required to calculate the reference tax income as defined in 1° of the IV of article 1417.
1 bis. Spouses must jointly sign the declaration of all their household income.
2. Individuals, companies or other entities with their domicile, tax domicile or registered office in France who have products referred to in à l'article 120 sont tenus, en vue de l'établissement de l'impôt sur le revenu, de inclure ces revenus dans la déclaration prévue au 1.
3. Where the taxpayer's return is only required to include an indication of the amount of items of overall income and expenses giving entitlement to the tax reduction provided for by article 199 septies, the administration calculates taxable income taking into account the deductions and expenses from income to which the taxpayer is legally entitled as well as tax reductions.
The corresponding tax notices must include a detailed breakdown of taxable income showing, in particular, the amount of categorical income, deductions made and charges deducted from overall income. They must also show the amount of expenses giving entitlement to a tax reduction and the amount of this reduction.
The tax notice mentions the taxpayer's average tax rate under article 204 H as well as his marginal tax rate.
For the application of the provisions of the present code, the income declared means the taxable income calculated as indicated in the first paragraph.
4. The taxpayer is required to declare the elements of the total income which, by virtue of a provision of this code or of an international convention relating to double taxation or of another international agreement, are exempt but which must be taken into account for the calculation of the tax applicable to the other elements of the total income.
