When you arrive in France, you must make yourself known to the tax authorities to obtain your reference tax number. In this article, France Global Relocation explains what a reference tax number is, what it is for, and how to apply for it.
The reference tax number (NIF) is a unique identifier for carrying out all your tax procedures. This 13-digit number is assigned for life. It allows you to be known and recognized by the administration, to create your private space online, and to pay your taxes and duties such as income tax, property or housing tax, audiovisual license fees, etc
When you arrive in France, you are not known to the tax authorities: you are therefore until now a non-resident for tax purposes. This situation changes when you settle permanently in France. You become a tax resident if:
– Your main residence is in France and you reside there permanently (ie more than 6 months per year).
– You carry out a professional activity in France: this is your main activity, salaried or self-employed.
– The center of your economic interests is located in France (investments).
If you meet one of the previous conditions, your tax residence (which has nothing to do with your accommodation) is located in France: you must therefore pay your income tax in France. However, the amount of taxes depends as much on the income as on the family situation of the declarant, and this impacts his reference tax income.
Thus, when you ask for your tax reference number as soon as you arrive rather than when you file your first income tax return, you can immediately benefit from a withholding tax rate adapted to your situation. It is in your best interest to make this request if you are settling with your family because you will benefit from tax and social benefits, as well as a lower rate of levy than a single person.
Several solutions are possible to obtain your reference tax number:
– You can go to the counter of the Center des Finances Publiques in your place of residence (personal tax department), at the latest before completing your first tax return.
– You can send your request to the tax department by registered letter with acknowledgment of receipt. We advise you to keep a copy in case your request gets lost in the meanders of the French administration!
– You can request the website www.impots.gouv.fr :
