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How to claim the cost of language or driving lessons from the French government

If you're an employee in France the government has earmarked €800 a year for you to spend on training - which can include further professional development, language classes for foreigners or driving lessons. Here's how to claim them.

How to claim the cost of language or driving lessons from the French government
Photo: Georges Gobet/AFP

Who gets it?

Every person working as an employee in France has their own compte personnel de formation (CPF), with access to money earmarked for professional training – you need only a social security number to access it.

The system was first created in 2015, but initially had a very low take-up. So in 2019 the government launched an app to allow everyone to create an online account and claim their training allowance. The scheme has been heavily backed by President Emmanuel Macron, who is concerned that some French workers lack the training and professional skills to compete in the international market.

Since then take-up has been very good – in fact possibly too good, by the end of 2021 the system is forecast to have paid out €12 billion, which will leave a €3 billion hole in the budget. For the moment it’s still running and paying out though, so now is a good time to get your training in.

What do you get?

The government abandoned the previous points-based system on January 1st 2019. Today, the CPF ‘currency’ is in euros.

This means that each worker’s CPF account receives an annual budget, which they can use to apply for professional training. The amount of money transferred into the account depends on the person’s professional situation.

Full-time workers get €500 a year (unskilled workers get €800), if you don’t use the full amount one year it can be carried over, but the account has a maximum ceiling of €5,000 (€8,000 for unskilled workers).

For part-time workers, the amount of money given each year will be proportionally calculated from the number of hours they worked. 

READ ALSO Five reasons to start your own business in France

What can you use it for?

The money in the account can be used to finance any work-related training approved by the CPF, which is relevant to the employee’s work.

These are the main types of training included in the system:

  • Extra qualification (like a diploma or professional title)
  • Skills training
  • Skills assessment
  • Driver’s licence, both the theory and the practical test
  • Setting up a business
  • Training needed for people volunteering or working in civil service

For foreigners working in France, French language courses are accepted and if you need to drive for your work you can claim the cost of driving lessons and tests (a big plus to people caught up in licence swap issues who end up needing to take the very expensive French driving test).

What’s the app like?

The app provides each employee with an overview of their rights, as well as a platform where they can apply for training programs.

You can find it in the app store called Mon CFP, once downloaded you create an account with your personal details and your social security number (which can find on your carte vitale or payslip).

Once the account is created, you head to the ‘mon compte‘ section which will tell you your available budget for training.

You then select the type of training you want, whether you’re interested in in-person or online courses and the location and see what the options are.  

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For members

TAXES

Explained: France’s exit tax

Planning on leaving France? You may, depending on your circumstances, be charged the 'exit tax'.

Explained: France's exit tax

Like some other European countries, France does have an exit tax for those (French or foreign) who are leaving the country. It’s known by the English name l’Exit tax.

However, it won’t affect most people.

Only those who have been tax resident for a minimum six years of the 10 years immediately before they permanently move out of the country are liable to pay an exit tax – if, that is, they own property, titles or rights worth a minimum of €800,000, or that represent 50 percent of a company’s social profits.

If that affects you, the best advice is to seek expert individual financial advice before moving out of France for good. The relevant page on the French government’s impot.gouv.fr website says it is possible to defer payments, and some relief is available.

Because of the relatively high figures involved, this tax is irrelevant for most people. That said, however, you will still have to inform tax authorities that you are moving out of the country because you may still have income, property and capital gains taxes to pay.

Income tax

You must inform the tax office that you are moving and give them your new address so that your tax declarations can be transferred to your new address.

You are liable for tax on everything you earned in France prior to your departure as well as on any French earnings that are taxable in France under international tax treaties that you earned after your departure.

The year of your departure, you declare your previous year’s earnings as normal – declarations in spring 2024 are for earnings in 2023.

A year later, you will have to declare any earnings taxable in France from January 1st up to the date of your departure, and any French-sourced income taxable source until December 31st of the year of your departure.

If you continue to have any French-sourced income – such as from renting out a French property – you will have to declare that income annually, using the non-residents declaration form.

Property taxes

You will have property taxes to pay if you own a French property on January 1st of any given year – whether it is occupied or not. 

Property tax bills come out in the autumn, but they refer to the situation on January 1st of that year, so even if you sell your property you will usually have the pay a final property tax bill the following year.

Moreover, if you receive income from property in France or have rights related to that property (such as shared ownership or stock in property companies), as well as any additional revenue connected to the property, during the year you leave France, you will be required to pay taxes on these earnings.

If any property assets in France exceed €1.3 million on January 1st of a given year, you may also have to pay the wealth tax (IFI).

READ ALSO What is France’s wealth tax and who pays it?

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Capital gains tax 

If you sell your French property or share of a French property, you may be liable for capital gains tax at a rate of 19 percent. It will also be subject to social security contributions at the overall rate of 17.2 percent.

Capital gains tax varies depending on how long you have owned the property and whether it was a second home or your main residence.

READ ALSO How much capital gains tax will I have to pay if I sell my French property?

The good news is, if you move to another EU country, or any country that has a specific tax agreement with France, you may be exempt from capital gains tax for non-resident sellers on the sale of a property that was your principal residence in France.

If you move elsewhere, you may be able to claim exemption on capital gains tax up to €150,000. As always, you should seek expert financial advice.

Tell Social Security

Inform social security that you are leaving France permanently – and return your carte vitale if you have one. If you do not, you may be liable for any benefits you receive to which you are no longer entitled.

More mundane tasks involve informing utility and water companies, your internet provider, if you have one, the phone company, your insurance companies, banks – and La Poste, who will be able to forward your mail for up to 12 months, for a fee…

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