Since 2019 for many French nationals, the annual burden of making a tax declaration has become a thing of the past, due to the introduction of deduction at source on salaried and pension income, called 'prélèvement à la source'.

The changes mean that for around 12 million French households their income each year is now reported directly to the tax authority by their employer, pension provider or bank/financial institution. Many of these households no longer even need to make a tax declaration; they simply verify the information recorded by the tax authority in a 'déclaration automatique'.