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Delayed Tax Declarations Among French COVID-19 Relief Measures

Posted on Apr. 2, 2020

France will delay the deadlines for workers’ income tax declarations and introduce other measures to ease the economic burden from the coronavirus outbreak.

On March 31 French Budget Minister Gérald Darmanin announced that the country will move the opening date for income tax declaration from April 9 to April 20.

The deadline to file an online return has been pushed to June 4 at 11:59 p.m. for nonresidents and departments 1-19; June 8 at 11:59 p.m. for departments 20-54; and June 11 at 11:59 p.m. for departments 55-976, according to the website of the Ministry of Public Action and Accounts. For paper returns, the deadline to file is June 12 at 11:59 p.m., including for French residents abroad.

The tax administration will allow individuals and businesses to request deferral of tax filing deadlines for up to three months, not including VAT or income tax withholding.

Ongoing tax audits will be suspended during the lockdown period that began March 17 to help industries that have been hit hard by the shutdown, according to Darmanin.

"I have given instructions to suspend the controls that existed before the crisis and not to effectively carry out tax controls, particularly in the areas that have been decided, and to be more in support of businesses," Darmanin said in a March 31 interview with French television station TF1.

The move follows a March 31 European Commission decision to approve France’s deferral of some aeronautical taxes for airlines to help them free up cash flow during the coronavirus outbreak.

On March 30 French Finance Minister Bruno Le Maire urged companies receiving state aid to temporarily halt share buybacks and the payment of dividends to shareholders.

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