Who hasn’t had a doubt in April/May? How do you declare your German income on your French tax return? Whether you are an employee, a pensioner or a public sector worker in Germany, the one thing you all have in common is that you need to keep a close eye on the right tax boxes. Here are the essentials, and don’t forget to contact your tax office if you are in any doubt about your tax situation.

1. You are a frontier worker for tax purposes in Germany

If you meet the conditions (see https://frontaliers-grandest.eu/accueil/salaries/france-allemagne/fiscalite/fiscalite-des-frontaliers-en-allemagne/), your income will still be taxed in France.

You can deduct Social Security contributions from your gross salary plus benefits in kind if you receive any.

On the basis of your Lohnsteuerbescheinigung, this should correspond to :

  • Point 3 for the basic gross amount, less
  • Points 25, 26, 27 (all your compulsory social security contributions for sickness, dependency, unemployment and retirement)

Exemple of a wage tax certificate :

To be declared in box 1AG (or the following box) of your 2042 tax return (Earnings received abroad and taxable in France).

Don’t forget to attach form 2047 (or the corresponding boxes online) to detail the income received in Germany.

2. You work in Germany but do not qualify as a cross-border commuter for tax purposes

Here, the tax is paid in Germany, but you must declare them in France as a French tax resident.

💡 You benefit from a tax credit equal to the French tax.

📌 To declare: Cross-border commuters report on forms 2042 and 2047the amount of private-sector wages (all remuneration, including benefits in kind from Germany less social security contributions but not less German tax).

  • 2042 AF (or later) and 8TK
  • 2047 box 6: to defer German salaries

3. You work (or have worked) for a German public-sector employer

There are three situations depending on your nationality:

German public employer, employee of exclusively French nationality: Your income is taxable in France.

📌 To be declared in box 1AG (or the following box) of your 2042 tax return (Earnings received abroad and taxable in France).

Don’t forget to attach form 2047 (or the corresponding boxes online) to detail the income received in Germany.

German public-sector employer, employee of German nationality or dual nationality (FR/DE): taxed in Germany and declared in France. Cross-border commuters use forms 2042 and 2047 to declare the amount of private-sector wages (all remuneration including benefits in kind from Germany, less social security contributions but not less German tax).

Do you receive a French pension or a French salary? Beware of CSG-CRDS, remember to consult our article.

📌 Declare in box 1AF /1BF on the 2042, then tick box 8TK on the 2042 and complete form 2047.

  • 2042 AF (or following) and 8TK
  • 2047 box 6: to defer German salaries

4. You receive a pension from private employment in Germany

🎯 These pensions are taxable in France.

📌 Box 1AM/1BM of the 2042 (and 2047 box 1 for details).

2047 :

5. You receive a pension from a former job with a public employer in Germany

🔹If you are of French nationality only: the pension is taxable in France (1AM/1BM + 2047)

2047 :

🔹 If you are a German or Franco-German national: taxable pension in Germany → tax credit (forms 2042 AL/BL and 8TK and form 2047 box 6).

Do you receive a French pension or a French salary? Don’t forget to read our article on CSG-CRDS.

For more information, visit the website of our partner Frontaliers Grand Est