Tax Reclaim

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

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Déclaration 2047 — Foreign Income / Tax Credit (France)

Tax Credit
Official fileable form

Déclaration 2047 — Foreign Income / Tax Credit (France) is the France route for claiming a foreign tax credit above your treaty rate. It is filed 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 a certificate of tax residence and your dividend vouchers.

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 withholds 12.8% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full France withholding tax guide.

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

  1. 1

    Confirm your eligibility

    Use Déclaration 2047 — Foreign Income / Tax Credit (France) if you received France income that was withheld above the rate due under your tax treaty.

  2. 2

    Gather your documents

    Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.

  3. 3

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

    Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

  4. 4

    Submit before the deadline

    File 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 — this fills the official template. Sign it and submit it as-is 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 the deadline means the over-withheld tax is permanently lost.

Do I need a certificate of tax residence?

Yes. The Direction Générale des Finances Publiques (DGFiP) requires a certificate of tax residence from your home country to grant the reduced treaty rate.

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 Déclaration 2047 — Foreign Income / Tax Credit (France) with your dividend data so you can file it in minutes.

Start your claim — it's free

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

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Formulaire 5001 — French WHT Refund
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