Exemptions - as mentioned, France is in the middle of a major shift in tax declarations and some employees whose only income is their salary were in 2020 or 2021 moved on to 'automatic declarations' where you simply declare that all the information you supplied last year is still correct.
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French employer - if you live outside France but have done paid work in France for a French company you may need to fill in a French tax declaration, even if your salary has had tax deducted at source.
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