In brief
An Indian NRI label does not determine French residence. Taxation of income and disclosure of accounts are separate questions.
Keep citizenship, tax residence and FEMA residence separate
These labels answer different questions. Your nationality or OCI card does not alone determine the year’s Indian tax treatment. Establish the relevant year, travel history, income sources and exceptions.
Your next steps
0 of 5 steps complete · Next: Assess each person’s residence
Assess each person’s residence
Next stepFrench residents report French and foreign income subject to treaties. A spouse abroad does not automatically make the spouse in France non-resident; mixed-residence households have specific filing rules.
Map Indian income before claiming relief
List gross rent, interest, dividends, pensions and disposals by owner, with Indian tax paid. Ask the adviser to identify the current treaty article, French return box and relief calculation for each item. This is practical preparation.
Check accounts beyond interest income
French-resident account reporting can cover bank, relevant insurance and digital-asset accounts opened, held, used or closed abroad, including joint holdings and mandates. Use 3916/3916-bis. The narrow backed payment-account exception is not a general small-balance exemption.
Separate the departure periods
Where taxable income exists before and after departure, DGFiP directs 2042 for pre-departure income, 2047 for relevant foreign income and 2042-NR for French-taxable source income after departure. Establish the actual residence change first.
Review shareholdings before moving
Use DGFiP’s exit-tax route before restructuring substantial holdings. Seek an applicability and filing review rather than assuming that transferring cash to India ends French exposure.
Suggested preparation sequence. Your authority may require a different order. Progress stays on this device.
France & India guidance · All countries
Evidence for these steps
Checked 20 October 2026. Links support the statements within their scope; preparation lists are editorial suggestions. Access limitations are disclosed below.
- Assess each person’s residence: DGFiP — Residents of France
- Map Indian income before claiming relief: NRIdisha preparation suggestion; confirm your own requirements.
- Check accounts beyond interest income: DGFiP — Foreign accounts and life insurance
- Separate the departure periods: DGFiP — Departure-year income
- Review shareholdings before moving: DGFiP — Going abroad
What to have ready
0 of 4 preparedKeep documents in your own secure records. Tick what you have; nothing is uploaded.
Model the decision with your own figures
Prepare the dates, currencies, costs and amounts you know. Keep tax eligibility, provider access and uncertain assumptions on your adviser’s question list. The calculators show those assumptions explicitly.
For a return to India, add education, parents’ support, healthcare, partner income and locked funds to the household timeline. Bring supporting-tool figures into it only after reviewing timing, currency and overlap.
Questions to take to an adviser
- Is either spouse still French resident?
- Which income needs 2047 and what relief applies?
- Do my mandates and insurance contracts require disclosure?
Who can help
A qualified France adviser and an Indian cross-border tax or citizenship specialist, as appropriate. The responsible authority decides applications.
Check an adviser before paying or signingSources & review limits
Published by NRIdisha. Prepared with AI assistance. No individual author or qualified professional reviewer is credited for this guide.
Official sources support the statements they address. They do not certify this guide or your eligibility. Open the source and check current amendments before acting.
Income Tax Department (opens in a new tab) · Reserve Bank of India (opens in a new tab) · National Portal of India (opens in a new tab)
Worldwide income and separate residence assessment for each household member.
3916/3916-bis scope and limited payment-account exception.
2042, 2047 and 2042-NR departure-period reporting.
Official exit-tax review route; thresholds not reproduced.
Keep this page’s title, the exact statement and the official source. Email them to support@nridisha.com. Do not include personal documents.