Tax Reclaim

Last updated 2026-06-27Source: www.impots.gouv.fr

🇫🇷

Déclaration 2047 — Foreign Income / Tax Credit (France)

Tax Credit
Official fileable form

Déclaration 2047 — Foreign Income / Tax Credit (France) is how France residents credit tax withheld abroad on foreign dividends and interest against France tax on the same income, generally up to the rate their treaty allows. It is filed with your France tax return via DGFiP — file with the annual return (2042/2042C): online at impots.gouv.fr, or on paper under the statutory paper-filing exception for taxpayers unable to e-file (the 2047 is filed as an annexe, not separately), issued by the Direction Générale des Finances Publiques (DGFiP). The deadline is the annual income-tax return deadline. You will need dividend vouchers or broker statements showing the foreign tax withheld.

Issuing authority
Direction Générale des Finances Publiques (DGFiP)
Deadline
the annual income-tax return deadline
Where to file
DGFiP — file with the annual return (2042/2042C): online at impots.gouv.fr, or on paper under the statutory paper-filing exception for taxpayers unable to e-file (the 2047 is filed as an annexe, not separately)
Type
Credit (on your home return)

What is Déclaration 2047 — Foreign Income / Tax Credit (France)?

Déclaration 2047 — Foreign Income / Tax Credit (France) is used to claim a France foreign tax credit. Foreign dividend/interest credit is computed on the 2047 itself (cadre 2, lignes 200-238) and carried to box 8VL on the 2042C via cadre 7/70. France residents claim it on their France tax return to credit tax withheld abroad against France tax on the same income, generally up to the treaty rate. Tax withheld above that rate is reclaimed from the source country instead.

How to file Déclaration 2047 — Foreign Income / Tax Credit (France)

  1. 1

    Confirm your eligibility

    Use Déclaration 2047 — Foreign Income / Tax Credit (France) on your France tax return if you are resident in France and tax was withheld abroad on your foreign dividends or interest.

  2. 2

    Gather your documents

    Collect dividend vouchers or broker statements showing the gross income and the tax withheld abroad for each payment. Tax withheld above your treaty rate is usually not creditable; reclaim that part from the source country.

  3. 3

    Complete Déclaration 2047 — Foreign Income / Tax Credit (France)

    Use the generated document to prepare your return. Confirm each income stream and creditable amount.

  4. 4

    File it with your tax return

    Submit it with your France tax return via DGFiP — file with the annual return (2042/2042C): online at impots.gouv.fr, or on paper under the statutory paper-filing exception for taxpayers unable to e-file (the 2047 is filed as an annexe, not separately). Deadline: the annual income-tax return deadline.

Frequently asked questions

Is Déclaration 2047 — Foreign Income / Tax Credit (France) an official form I can file directly?

Yes. Review the completed official form, add any required signatures and evidence, then submit it via DGFiP — file with the annual return (2042/2042C): online at impots.gouv.fr, or on paper under the statutory paper-filing exception for taxpayers unable to e-file (the 2047 is filed as an annexe, not separately).

What is the deadline for Déclaration 2047 — Foreign Income / Tax Credit (France)?

the annual income-tax return deadline. Missing it can mean losing the credit for that year.

Do I need a certificate of tax residence?

Not for the credit itself: you claim it on your own France tax return. Keep evidence of the tax withheld abroad, such as dividend vouchers or broker statements. A certificate of residence is only needed if you also reclaim excess tax from the source country.

Anything important to watch out for with Déclaration 2047 — Foreign Income / Tax Credit (France)?

Foreign dividend/interest credit is computed on the 2047 itself (cadre 2, lignes 200-238) and carried to box 8VL on the 2042C via cadre 7/70.

Sources for this page

Generate Déclaration 2047 — Foreign Income / Tax Credit (France) pre-filled

Tax Reclaim fills the official form with your figures. Review the form and required evidence before submitting it through DGFiP — file with the annual return (2042/2042C): online at impots.gouv.fr, or on paper under the statutory paper-filing exception for taxpayers unable to e-file (the 2047 is filed as an annexe, not separately).

Calculate your refund — free

No account needed for the estimate · filing documents from €9.99/year

Estimate the amount before filing with the withholding-tax calculator.

Foreign dividend guides for France residents

🇨🇭 Switzerland dividends🇩🇪 Germany dividends🇸🇪 Sweden dividends🇩🇰 Denmark dividends🇧🇪 Belgium dividends🇦🇹 Austria dividends🇫🇮 Finland dividends🇳🇱 Netherlands dividends🇳🇴 Norway dividends🇵🇹 Portugal dividends🇪🇸 Spain dividends🇮🇹 Italy dividends🇮🇪 Ireland dividends🇬🇧 United Kingdom dividends🇺🇸 United States dividends🇨🇦 Canada dividends🇦🇺 Australia dividends🇯🇵 Japan dividends🇵🇱 Poland dividends🇮🇳 India dividends

Other France forms

Formulaire 5001 — French WHT Refund
All supported forms