French property owners and French Tax Collection

Tuesday, 29 January, 2019

You may have received French Correspondence from the French Tax office recently which informs the owner that the tax due cannot be collected automatically each month Prelevement A la Source (“PAS”)

PAS – Prélèvement A la Source – this is a structural change to the way Income Tax (“Impôt sur le Revenu”) and Prélèvements Sociaux are being collected by the French tax office, from January 2019. If the French tax office doesn’t have your correct French bank account details available for collection of the tax prior to the date the payment was due, then it’s likely that you will receive a letter entitled « Prélèvement à la source – avis de rejet de prélèvement”

As a priority, you will have to make the payment using the online services via the link displayed below and the reference provided in the top left hand corner of the letter that you received “Vos références”.

https://www.telepaiement.dgfip.finances.gouv.fr/stl/satelit.web?templatename=accueilcharpente&contexteinitial=2

Following this, you will have to forward your up- to- date bank account details, by post to the relevant French tax office to the address provided in the top right hand corner of the correspondence received and at the same time enclose a copy of the “PAS” letter you received , as this will act as the Tax Office’s reference for the payment.

Don’t forget the payments are due to be taken on the 15th of each month, so you need to ensure that there are sufficient funds on your French bank account, beforehand.