French’s Wealth Tax – How Non-Residents Can Obtain a French Tax Identification Number (Numéro Fiscal) to Pay the IFI

 

French Wealth Tax (IFI): How to Register and Pay as a Non-Resident Investor​

By Sassi Law Firm – French Business and Tax Lawyer (Paris) – France

 

We assist non-resident investors with every administrative and tax step in France, from obtaining a tax number to paying the IFI (French Wealth Tax) and managing property taxes.

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Owning real estate in France as a non-resident is often part of a long-term investment or family strategy. However, it also entails specific French tax obligations, most notably the Impôt sur la Fortune Immobilière (IFI), the French Wealth Tax applicable to property holdings exceeding €1.3 million.

 

Many foreign investors are unaware that before declaring or paying the IFI, they must first be identified by the French tax authorities and obtain a numéro fiscal (French tax identification number). Without this number, it is impossible to:

 

·      Declare or pay the IFI online,

·      Receive tax notices for property ownership (taxe foncière, taxe d’habitation),

·      Or communicate directly with the French tax administration.

 

At Sassi Law Firm, we handle this entire process on behalf of our international clients, ensuring fast registration, correct communication with the tax office, and full compliance with French tax law.

 

 Why You Need a French Tax Identification Number

 

The numéro fiscal is the unique personal identifier used by the Direction Générale des Finances Publiques (DGFiP).

 

It is required for:

 

·      Declaring and paying your IFI (Wealth Tax),

·      Receiving taxe foncière and taxe d’habitation notices,

·      Accessing your Espace Particulier (personal online tax account),

·      Managing all correspondence with the French tax authorities.

 

 Documents and Information Required for Non-Residents

 

To obtain your numéro fiscal, the French tax administration requires a complete and verifiable file.

 

Below is the list of information and supporting documents to prepare carefully:

 

 Personal Identification

 

·      A copy of your valid passport (photo and signature pages)

·      Your full name, date and place of birth, and nationality

·      Your official address abroad (including postal code, city, and country)

 

 Contact Information

 

·      A valid email address (used for administrative communication)

·      A mobile or landline number with international dial code

 

 Real Estate Details

 

·      The address of your French property (or properties)

·      A copy of the notarial deed of acquisition (acte de vente)

·      Indication of ownership structure (direct, through a company, trust, or other entity)

·      The date of purchase and percentage of ownership

 

Bank Account (RIB) Requirements

 

 A French or SEPA-zone bank account (RIB) is strongly recommended, as the French tax website only accepts online payments from SEPA accounts.

 

 If you do not hold a SEPA account (for instance, accounts located in the U.S., Canada, Switzerland, or Gulf countries), you will not be able to pay the IFI online directly.

 

In such cases:

 

·      Sassi Law Firm can help you set up an intermediary payment solution through a compliant French or European bank, or

·      Handle manual payment coordination directly with the French tax office on your behalf.

 

 Step-by-Step Procedure

 

·       Step 1 – Request Your French Tax Identification Number

 

The application must be filed with the Service des Impôts des Particuliers Non-Résidents (SIPNR), including:

 

·      All documents listed above,

·      A signed cover letter (in French) requesting registration as a non-resident taxpayer.

 

Our firm drafts and submits this file directly, ensuring all supporting evidence meets administrative standards to avoid delays.

 

·        Step 2 – Create Your Online Tax Account (Espace Particulier)

 

Once your numéro fiscal is issued, you will receive a temporary access code from the tax office.

 

You can then create your secure Espace Particulier on [impots.gouv.fr](https://www.impots.gouv.fr) using:

 

·       Your numéro fiscal,

·       Your date of birth,

·       And the activation code sent by email or post.

 

We configure your account for you, ensuring the proper linkage between your profile, your property, and the IFI declaration section.

 

 Step 3 – Declare and Pay the IFI

 

With your account active, you can:

 

·      Declare your IFI using the Form 2042-IFI (or 2042-IFI-COV if you do not file income tax in France),

·      Pay online via SEPA,

 

Or instruct Sassi Law Firm to manage payment formalities and liaise with the tax administration directly.

 

 What We Do for Our Clients

 

Our firm provides comprehensive tax representation for non-resident investors, ensuring smooth interaction with French authorities.

 

 Our services include:

 

·      Assessing IFI liability and exemptions,

·      Preparing and submitting the tax identification request,

·      Creating and managing your online French tax account,

·      Filing and paying your IFI declaration,

·      Handling property tax (taxe foncière, taxe d’habitation) notifications and payments,

·      Maintaining direct correspondence with the Service des Impôts des Non-Résidents.

 

Our goal is to make your French tax compliance simple, secure, and fully delegated — wherever you are based in the world.

 

Contact Us

 

For personalized assistance with obtaining your French tax identification number and managing your IFI declaration, please contact: