Last updated 2026-06-27
Déclaration 2047 — Foreign Income / Tax Credit (France)
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 impots.gouv.fr online return (carry the figures to forms 2042 / 2042 C), 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.
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 credit goes in box 8VL (income in 8PL on 2042 C). 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
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
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
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
Submit before the deadline
File via impots.gouv.fr online return (carry the figures to forms 2042 / 2042 C). 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?
It reconstructs the official statutory form. The Direction Générale des Finances Publiques (DGFiP) accepts e-filing or its own form, so use this as a transcription aid: file via impots.gouv.fr online return (carry the figures to forms 2042 / 2042 C).
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 credit goes in box 8VL (income in 8PL on 2042 C).
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