News Digest: Paper Tax Returns & Is it Getting Harder to Obtain French Citizenship?

We’re more than a week into tax season in France, so now’s the time to start thinking about filling in your annual declaration. If you’ve already filed a tax return before, this process will take place online, and the deadlines depend on the department of France in which you live (see the full list here). However, an earlier deadline – Tuesday, May 20th – is set for those filing a paper tax return, which must be posted or handed into your local tax office.

If you have requested a paper form, you should now have received it by last Friday, April 18th – if you haven’t, you can request a copy from your local tax office or download it here and print it out yourself.

So, who needs to fill in a paper tax return? The most obvious reason for needing to fill in a paper form is if it’s your first time filling in a tax return in France. This means that anyone who moved to France in 2024, regardless of whether you received any taxable income in that period, must fill in a paper tax return in 2025. Once you’ve submitted your first return, you will receive your tax number and be able to set up your online account at impots.gouv.fr. From then on, you will be able to file your tax declarations online like everyone else.

Note that if it’s your first time, you may not be automatically sent a tax return form – if you haven’t, it’s your responsibility to request it from the tax office or print it out yourself, as detailed above.

France has been drastically reducing the number of paper forms issued in recent years, and some first-timers, such as 18-year-olds filing their first solo declaration, can now declare online. However, this rule doesn’t yet apply to foreign residents in France.

What about if you want to file a paper form? While it is still possible to request a paper version, this option is usually reserved for the rare few who don’t have internet access or who are otherwise unable to file online.

New laws are currently being passed into EU law that will affect EU licences, so if you live in France and have exchanged your licence for a French one, this will also affect you. The main change is that the EU is moving to replace physical licences with a digital licence, and the aim is that by 2030, all licences will be digitised. It will still be possible to request a physical licence, which may be required if driving aboard.

Other changes include increasing the standard validity period from 10 to 15 years (although this is already the case in France), imposing a 2-year probationary period for new drivers, and the possibility of introducing self-assessment health declarations.

Read the official details of the new deal here.

The much-discussed possibility of introducing mandatory medicals for older drivers will not be dictated by EU law – the EU parliament voted against this last year – however, France is currently considering the introduction of medical checks for drivers over 70. Currently, there are no age-related restrictions for drivers in France, and medical tests can only be ordered if an incident calls the driver’s health into question.

In other driving-related news, France is rolling out a new road sign across the country after a three-year trial on select roads. The sign (see below) has now been added to France’s official code de la route and reminds drivers of the laws relating to passing stopped vehicles or emergency service vehicles. The law states that if an incident occurs on the hard shoulder or right lane of a motorway or highway, then other road users should, if it’s safe to do so, change lanes to maintain a “security buffer”. This applies to emergency vehicles as well as cars that have stopped or slowed down, displaying their hazard lights.

As with other road rules, failure to comply can lead to a fine of up to €135.

There’s been a lot of talk in recent years about tightening the requirements for French citizenship. Last year, a fiercely debated new immigration law was finally passed, introducing several new measures, most notably, increasing the language requirement from a B1 to a B2 level for French citizenship applications (read our guide to France’s New Language Requirements: Your FAQs on Residency & Citizenship).

The new language requirements will be applied by the end of 2025, but it seems that this isn’t enough, according to French Interior Minister Bruno Retailleau. Retailleau went on the record last week stating that new guidance would be issued to prefectures to tighten up the criteria for citizenship applications. “The right to stay is a favour granted to foreigners legally residing on French soil, which justifies having conditions placed upon it,” he said, highlighting language proficiency and full integration into French society as the two pillars for applicants. However, he offered no concrete examples of what this would mean in practice. With immigration and citizenship a hot topic of discussion at the moment, it’s safe to say this won’t be the last we hear on the subject of citizenship.

As always, we’ll keep you updated when we learn more – in the meantime, you can follow our step-by-step guides to becoming a French citizen, based on my own personal experiences.

As the Easter bank holiday weekend comes to an end, it’s back to school today for schools, collèges, and lycées in Zone B, which includes Nantes, Lille, Nice, and Strasbourg. Schoolchildren in Zone C, which includes Paris and Toulouse, still have another week left of their 2-week spring break, while schools in Zone A, which includes Bordeaux and Lyon, can stretch the Easter holiday out for another two weeks.