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Form 2047 — reporting income received abroad

Form 2047 is the schedule to file if you are resident in France and received income outside metropolitan France and the overseas departments; it must be attached to the main income tax return. It computes no tax: it sets out, box by box, the source and the amount of that income — salaries and pensions (part 1), dividends and interest (part 2), taxable capital gains (part 3), rental income (part 4), self-employment income, whether commercial, professional or agricultural (part 5) — so the amounts can then be carried to the 2042 return and, where applicable, to the 2042-C or 2042-C PRO. This is where double taxation is dealt with: depending on the treaty, the tax credit equals the foreign tax and goes on lines 8VL, 8VM, 8WM or 8UM of the 2042-C, or it equals the French tax and it is the total income that is carried to line 8TK, 4BK or 4BL of the return.

Up to date for 2026 — verified on September 11, 2026Official form2047Guide: about 30 min

Deadlines

With the main income tax return
Form 2047 has no deadline of its own: it is attached to the main income tax return (2042) and follows its filing date.

Documents to prepare

  • Evidence of income received outside France, gross, before foreign tax
  • Nature and country of origin of each item, to place it in its part (1 to 5)
  • The applicable tax treaty, which settles the country of taxation and the form of the tax credit
  • The main income tax return (2042) to which form 2047 will be attached, and where applicable the 2042-C or 2042-C PRO
  • The social security scheme you are covered by, if you are insured in the European Economic Area or Switzerland
Download the official form (2047)

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What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • People resident in France who received income outside metropolitan France and the overseas departments — in principle each member of the tax household reports their own
  • Employees of a foreign employer and recipients of pensions paid from abroad (part 1)
  • Holders of foreign financial investments receiving dividends or interest (part 2)
  • Owners receiving rent from a property located outside France (part 4)
  • Self-employed people working abroad — consultants, entrepreneurs — whose business income also goes through the 2042-C PRO (part 5)
  • Cross-border and frontier workers, whose country of taxation depends on the applicable treaty

Worked example

Example: Claire, an employee of a German company, reports her foreign income

Claire is resident in France and employed by a German company: her taxable net salary of €30,000 goes in part 1 of form 2047. She also holds shares in a US company, whose dividends go in part 2, and rents out a flat in Spain, whose rent belongs in part 4. Once form 2047 is complete, she carries her foreign salaries to boxes 1AF/1AG of the 2042, her foreign investment income to boxes 2DC/2DE and her foreign rental income to boxes 4BE/4BA. Income is reported gross, before foreign tax. If the treaty grants a tax credit equal to the foreign tax, she enters it on lines 8VL, 8VM, 8WM or 8UM of the 2042-C; if the credit equals the French tax, it is the total income that she carries to line 8TK, 4BK or 4BL of the 2042. Her partner, a consultant based in Spain, reports gross receipts of €40,000 in box 5HQ of the 2042-C PRO.

How to fill it in, step by step

  1. First check that you are resident in France: that is the condition for using form 2047, and tax residence is not a choice, it is a finding of fact.
  2. Allocate each item of income received outside metropolitan France and the overseas departments to its part: part 1 for salaries, wages and pensions; part 2 for dividends and interest; part 3 for taxable capital gains; part 4 for rental income; part 5 for self-employment income, whether commercial, professional or agricultural.
  3. Report income gross, before any tax paid abroad: it is the gross amount that goes on form 2047, the foreign tax being handled afterwards by the tax credit.
  4. Carry the amounts to the main income tax return: boxes 1AF/1AG for foreign salaries, 2DC/2DE for investment income, 4BE/4BA for rental income.
  5. Deal with double taxation as the treaty provides: if the tax credit equals the foreign tax, enter it on lines 8VL, 8VM, 8WM or 8UM of the 2042-C; if it equals the French tax, carry the total income to line 8TK, 4BK or 4BL of the return.
  6. If you are covered by the social security system of a European Economic Area state or Switzerland and are not chargeable to a compulsory French scheme, tick boxes 8SH and/or 8SI under heading "8 – Divers" of the 2042-C, and enter income subject to social levies in boxes 8TQ and following.
  7. Attach form 2047 to the main income tax return: it is never filed on its own.

The form, line by line

Part 1 — income from your work
Salaries, wages and pensions received outside France. Exempt salaries or pensions taken into account for the effective rate do NOT go here: they appear only on line 1AC and following of the 2042-C.
Part 2 — investment income
Foreign-source dividends and interest, then carried to boxes 2DC/2DE of the income tax return.
Part 3 — taxable capital gains
Foreign-source taxable capital gains have their own part, separate from the investment income of part 2.
Part 4 — rental income
Rent from property located outside France, then carried to boxes 4BE/4BA of the income tax return.
Part 5 — self-employment income
Foreign-source commercial, professional and agricultural profits. Self-employment carried on abroad also goes through the 2042-C PRO: a consultant's gross receipts belong in box 5HQ.
Lines 8VL, 8VM, 8WM, 8UM of the 2042-C
The case where the tax credit equals the foreign tax: the gross income is reported on form 2047 and carried to the 2042, and the tax credit goes on one of these lines.
Lines 8TK, 4BK, 4BL of the 2042
The case where the tax credit equals the French tax: it is the TOTAL INCOME that is carried to these lines, not the tax credit itself.
Boxes 8SH and 8SI of the 2042-C
To tick if you are covered by the social security system of a European Economic Area state or Switzerland and are not chargeable to a compulsory French scheme — 8SH for the first filer, 8SI for the second.

Good to know

  • Income received abroad means any income, profit or gain received outside metropolitan France and the overseas departments, wherever the capital, the assets or the activity that generates it may be: the place of receipt governs, not the payer's nationality.
  • A 2047-SUISSE schedule, specific to Swiss salaries, is published alongside form 2047 for the 2026 edition, together with the 2047-NOT guidance notes.
  • The treaties with Germany, Belgium, Spain, Italy and eight Swiss cantons provide that frontier workers' salaries are taxed in the country of residence. The canton of Geneva did not sign that agreement: remuneration there is taxed in the country where the work is carried out.
  • Workers who live in one European Union member state and work in another without meeting the frontier-worker conditions — cross-border workers — are taxed in the country where the work is carried out.

Common mistakes

  • Reporting income net of foreign tax: it is the GROSS amount, before tax paid abroad, that goes on form 2047 — the foreign tax is handled by the tax credit, not by a subtraction.
  • Completing form 2047 and forgetting to carry the amounts to the boxes of the 2042: the schedule sets out the detail, it feeds nothing on its own.
  • Confusing the two tax-credit cases: a credit equal to the foreign tax (lines 8VL, 8VM, 8WM, 8UM of the 2042-C) and a credit equal to the French tax (total income on lines 8TK, 4BK or 4BL of the 2042) call for neither the same lines nor the same amount.
  • Entering on form 2047 exempt salaries or pensions taken into account for the effective rate: they do not belong there and appear only on line 1AC and following of the 2042-C.
  • Filing form 2047 on its own: it is a schedule, attached to the main income tax return.
  • Assuming a frontier worker is always taxed where they work: under the relevant treaties, four countries and eight Swiss cantons tax in the country of residence instead.

Frequently asked questions

Who has to complete form 2047?

Anyone resident in France who received income outside metropolitan France and the overseas departments. In principle, each member of the tax household reports the income they received abroad.

Is income reported before or after tax paid abroad?

Before. The gross income goes on form 2047 and is carried to the 2042; double taxation is then eliminated by the tax credit provided by the treaty, not by deducting the foreign tax.

Does a self-employed person working abroad use form 2047 only?

No. Self-employment income appears in part 5 of form 2047, and self-employment carried on abroad — consultant, entrepreneur — is also reported on the 2042-C PRO; gross receipts go in box 5HQ.

What is the filing deadline for form 2047?

It has none of its own: form 2047 is attached to the main income tax return and follows its deadline.

Is a frontier worker taxed in France or in the country where they work?

It depends on the treaty. Those concluded with Germany, Belgium, Spain, Italy and eight Swiss cantons tax frontier workers' salaries in the country of residence; the canton of Geneva, which did not sign that agreement, taxes in the country where the work is carried out.

Go further

Compute the related amounts

Understand this form: the related course

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Official sources

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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.