The French income declaration campaign for 2025 has officially kicked off, with taxpayers now navigating the complexities of their annual tax returns. The online income declaration service opened its doors on April 10, 2025, and as every year, individuals are called to complete their declarations. This task can be daunting for many, especially given the myriad of boxes to check and documents to gather. Tax legislation changes further complicate matters, requiring taxpayers to be well-informed about new rules applicable in 2025.
One of the primary resources available to guide taxpayers is the traditional aid notice published by the tax authorities. This document is designed to help individuals fill out their forms accurately, minimizing the risk of costly errors. However, a significant change has occurred: most taxpayers who declare online no longer receive this notice by post. This shift raises concerns, particularly for seniors and those without easy internet access, who may struggle to find the necessary information.
To address these challenges, the Directorate General of Public Finances (DGFiP) offers alternatives. Taxpayers can visit public finance centers to obtain a printed version of the notice or access dedicated telephone lines for assistance. The updated notice is also available online and can be downloaded as a PDF. This 37-page document includes crucial information, such as deadlines for declarations and when tax assessments will be dispatched this summer.
Another important aspect of the 2025 tax season is the potential tax reduction available for parents with children enrolled in educational institutions. Many taxpayers overlook this opportunity, which can significantly alleviate their financial burden. To qualify for this reduction, parents must ensure their children are dependent at the time of declaration, either as minors living at home or as adult children attached to the tax household. The children must also be pursuing secondary or higher education as of December 31, 2024.
The reduction amounts vary depending on the level of education: €61 for middle school, €153 for high school, and €183 for higher education per child. In cases of alternating residence, the reduction is split between the two parents. To claim this benefit, parents must accurately fill out specific boxes in the form 2042 RICI, ensuring they do not miss out on this financial relief.
As the deadline approaches, residents of Aube must be particularly diligent. They have until May 20, 2025, to submit paper declarations and until May 22, 2025, for electronic submissions. In 2024, Aube had 177,907 tax households, with 45.3% paying income tax. This year, the tax scale has been adjusted by 1.8% to account for inflation, further emphasizing the need for accurate declarations.
It’s essential to note that declaration is mandatory, even for those who do not owe any tax. Jean Wisson, the interim director of public finances in Aube, stresses the importance of submitting a declaration for various administrative processes, such as applying for scholarships or housing benefits. Young individuals becoming financially independent and young couples should be particularly aware of these requirements.
Moreover, a significant change for married or PACSed couples filing jointly is the introduction of an individualized withholding tax rate, effective September 1, 2025. This means that each partner will have a tax rate reflective of their income, rather than a single rate for the couple. Those wishing to maintain a unified rate must indicate their preference on their 2025 declaration.
In addition to these changes, property owners must now declare how they occupy each of their premises, whether as a primary residence, secondary residence, or vacant property. Failure to comply could result in fines starting in 2026 for any inaccuracies or omissions. Interestingly, even renters or those with secondary residences must now declare these properties, enhancing the accuracy of tax assessments.
To streamline the process, the DGFiP has developed a mobile app, impots.gouv, which aims to engage younger users who may prefer smartphone interactions over traditional computer methods. The app is being updated with new features, including the ability to declare a secondary residence and correct declarations after submission. A double authentication system will also be introduced to enhance security, ensuring that taxpayer information remains protected.
However, it is vital for retirees to be cautious this season. A common pitfall involves incorrectly declaring their supplementary health insurance contributions. Unlike employees, retirees cannot deduct these voluntary contributions from their taxable income. The tax brochure 2041-GP clearly states that only mandatory contributions are deductible. This misunderstanding can lead to significant financial repercussions, including unjustified taxation or audits.
Nevertheless, retirees can still benefit from a 10% allowance on their pensions, similar to the deductions available to employees for professional expenses. Additionally, those over 65 may qualify for an extra tax allowance, provided they do not exceed certain income thresholds. This lesser-known benefit can be crucial for lower-income retirees who cannot deduct their health insurance costs.
As the declaration period progresses, it is essential for all taxpayers to stay informed and proactive. Whether navigating online systems or understanding complex tax regulations, being diligent can prevent costly mistakes and ensure compliance with the law. The deadlines are fast approaching, and every taxpayer must take the necessary steps to complete their declarations accurately.
