Platform Resources
Individual Guidance
A structured overview of what the Dexqorent platform covers, organised by topic and level of complexity.
Platform Overview
Structured learning, clear progression.
Each module on the platform addresses a distinct area of French personal taxation. The content is designed to be read independently or as part of a logical sequence.
The French Income Tax System — An Overview
This module introduces the overall architecture of French personal income taxation. It covers who is subject to it, how it is administered by the Direction Générale des Finances Publiques, and how the annual cycle operates. The distinction between the fiscal year and the calendar year is explained, along with the role of the tax household (foyer fiscal) as the basic unit of assessment.
The module also describes the principal income categories recognised by the French tax code: salaires et traitements, revenus fonciers, bénéfices industriels et commerciaux, and others. Understanding these categories is essential before attempting to read any declaration form.
The Annual Declaration — Form 2042 Explained
The déclaration 2042 is the central document of the French income tax declaration process. This module walks through its structure section by section. Each major box is explained: what type of income it captures, how it relates to other boxes, and what happens to the figure once it is entered.
Particular attention is paid to the pre-filled sections that have been populated automatically by the DGFiP, and to the distinction between gross and net figures as they appear across the form. Supplementary annexes (2042-C, 2042-RICI, and others) are also described.
Prélèvement à la Source — How Withholding Works
Introduced in January 2019, the prélèvement à la source transformed how income tax is collected in France. This module explains the mechanism: how the withholding rate is calculated, how it appears on payslips, and how it interacts with the annual declaration that follows.
The concept of the taux de prélèvement is examined in detail, including the difference between the taux personnalisé, the taux neutre, and the taux individualisé for couples. The module also covers what happens during the regularisation phase each autumn when the final tax liability is determined.
Reading the Avis d'Imposition
The avis d'imposition is the annual document sent by the DGFiP summarising the tax calculated and the balance due or refundable. This module provides an annotated guide to each zone of the document.
It covers the revenu fiscal de référence and its uses beyond the tax calculation itself, the breakdown between impôt sur le revenu and contributions sociales, the taux moyen d'imposition, and the reference number used in official correspondence. The module explains how to reconcile the figures on the avis with those from the declaration submitted earlier in the year.
Quotient Familial and the Progressive Scale
Two mechanisms define how the French income tax calculation works: the barème progressif and the quotient familial. This module explains both in detail. The progressive scale divides taxable income into bands, each taxed at a different rate. The quotient familial divides the household's income by a number of parts that reflects its composition, then applies the scale to that quotient before multiplying back.
The module also describes the plafonnement du quotient familial, the ceiling that limits the tax reduction attributable to additional parts, and explains how it affects households at different income levels.
Self-paced learning
How to Use the Platform
At your own pace, in any order.
There is no required sequence for using Dexqorent. Some users arrive with a specific question about a document they have received. Others prefer to build understanding from the ground up, starting with the system overview before moving to specific forms.
Each module is self-contained. The glossary is available at any point and links back to the modules where each term is discussed in context. The platform is designed to be consulted as a reference, not read cover to cover.
- No registration or account required to access content
- Each module readable in under twenty minutes
- Glossary terms linked throughout all modules
- Content updated to reflect current DGFiP documentation