The return is being prepared.
If you are returning to France after living in Mauritius, the main procedures to coordinate are consular, customs, social security, and tax-related. The official French websites were last updated in 2026, so it's important to check the forms and deadlines both before departure and upon your return. (diplomatie.gouv.fr)
The simplest approach is to follow a three-step process: prepare your departure from Mauritius, secure your arrival in France, and then file your income tax return for the year of your return. This method reduces oversights and avoids problems with tax residency, health insurance, and moving. (diplomatie.gouv.fr)
Why this checklist is essential
Since Mauritius is outside the European Union, your move is considered a transfer from a third country, requiring specific documentation for your personal belongings. French customs requires specific documents to allow your effects to be admitted duty-free when transferring your primary residence.
From a tax perspective, tax residence in France depends on objective criteria such as the home, the principal activity, or the center of economic interests. If two countries could consider you a resident, you must then consult the applicable tax treaty, as it takes precedence over domestic law.
The checklist before leaving Mauritius
1. Request your consular deregistration
France Diplomacy, on its page Useful steps before returning, This indicates that when leaving your country of residence, you must request to be removed from the register of French citizens at your consulate. This can be done online, and you can then print your deregistration certificate. A certificate of change of residence can also be used for your move. (diplomatie.gouv.fr)
- Request your removal from the register of French citizens living abroad before departure. (diplomatie.gouv.fr)
- Keep your deregistration certificate, as it may be useful for several procedures. (diplomatie.gouv.fr)
- If you move, also request a certificate of change of residence. (diplomatie.gouv.fr)
- Check that your civil status documents are up to date if a family event has occurred during your time abroad. (diplomatie.gouv.fr)
2. Prepare for the move and customs
The customs form on the transfer of main residence It specifies that, in principle, a detailed, estimated, dated, and signed inventory in duplicate is required, along with supporting documents showing your former residence outside France and your move to France. The transfer of assets must take place within the 12 months following the change of residence, and you cannot dispose of goods admitted under duty-free conditions for 12 months.
If you bring back a vehicle, customs will issue a certificate 846 A, which is necessary for registration in France. However, the duty-free allowance does not apply to goods intended for a second home.
- Prepare a moving inventory in duplicate.
- Gather supporting documents for your residence outside of France and your move to France.
- Plan ahead for vehicle formalities if you are bringing one back.
- Check if your luggage contains any goods that are subject to declaration or restriction.douane.gouv.fr)
3. Arrange your health insurance
On the page Universal health protection, Ameli reminds us that coverage for unemployed individuals is based on stable and regular residence in France. The same page specifies that you must submit form S1106 to your health insurance fund, along with the supporting documents required depending on your situation.
In his file You are returning to France after working abroad, The Cleiss explains that if you do not return to work, you can apply for Universal Health Coverage (PMU) through the CPAM (French Health Insurance Fund) in your area of residence, generally with a 3-month waiting period. If you do return to work, this may change the eligibility criteria.
Ameli also specifies that upon your return you must notify the health insurance fund of your country of expatriation of your departure, then send form S1106 to France to request the activation of your rights. If you had voluntarily contributed to the CFE, your periods of affiliation may be taken into account.ameli.fr)
Steps to take as soon as you settle in France
Social Security and CPAM
Once you are settled in, contact the CPAM (French Health Insurance Fund) if you do not have other active coverage. Coverage is then based on stable and regular residence in France, and form S1106 remains the basis for the application to establish entitlement.
If you are looking for work, Cleiss recommends registering with France Travail, which will assess your potential entitlement to unemployment benefits. This step can also facilitate the continuity of your healthcare coverage, depending on your situation.
Taxes and tax residency
For the income tax return, Public service It is specified that form 2042-NR is for French-source income received before your return, and form 2042 covers income received after your return. The tax authorities also request that you promptly inform the non-resident tax office of your new address and update your bank details.
The sheet Income tax, return from expatriation It also details the case where you had already declared income in France for the previous year. Most importantly, it shows that, in the year of return, the date of resettlement is just as important as the nature of the income received.
The page Resident of France Remember that only one of the following criteria is sufficient for your tax residence to be in France: home, main activity, or center of economic interests. If two countries can consider you a resident, the applicable tax treaty must be examined.
To learn more, if your return involves rental activity or a change of tax residence, you can read about returning to French tax residence after Mauritius., The France-Mauritius tax treaty to avoid double taxation and managing a rental property in France when living in Mauritius to more easily separate practical cases.
If your departure and return spanned two tax years, declaring your income in France in the year of departure for Mauritius is a useful complement to reading Service Public.
Family and benefits
If you have children, Cleiss encourages you to contact the CAF (Family Allowance Fund) in your area to check your potential entitlement to family benefits. If you have no income, social services or the CCAS (Municipal Social Action Centre) can also direct you to available assistance.
Summary checklist
Table of procedures, counters and the best time
| Moment | Approach | Relevant counter | Official reference |
|---|---|---|---|
| Before leaving Mauritius | Request consular deregistration and keep the deregistration certificate. | Consulate then France Diplomacy | France Diplomacy (diplomatie.gouv.fr) |
| Before the move | Prepare the inventory, supporting documents and, if necessary, the certificate of change of residence. | Consulate and Customs | France Diplomacy and Customs (diplomatie.gouv.fr) |
| Upon arrival in France | Request the opening of rights using form S1106. | CPAM | Ameli |
| In the first few weeks | Inform the tax authorities of your new address and verify the withholding tax. | Non-Resident Individual Tax Service | Public service |
| In the spring of the year of return | Declare with form 2042-NR then form 2042 depending on the period concerned. | Non-Resident Individual Tax Service | Public service |
Keep in mind that forms and instructions may change. Before submitting an application, always double-check the most recent official pages, especially for customs, health, and tax matters. (diplomatie.gouv.fr)
FAQs about returning to France after Mauritius
What steps need to be taken before returning to France after living abroad in Mauritius?
Before leaving, start by deregistering from the consulate, then prepare the supporting documents that may be required by customs, including proof of change of residence and an inventory of your belongings. If you experienced a family event during your time abroad, also check that your civil status documents are up to date. In practice, the most efficient approach is to group your documents by topic: consulate, moving, health, and taxes. This organization avoids back-and-forth communication and last-minute oversights. (diplomatie.gouv.fr)
How to rejoin the French social security system after returning to France from abroad?
The Cleiss explains that the solution depends on your situation. If you return to work, resuming employment may entitle you to benefits according to the rules of the relevant health insurance scheme. If you are not working, you must contact the CPAM (French Health Insurance Fund) in your place of residence to apply for Universal Health Protection (PMU), which generally involves a three-month waiting period. Ameli adds that you must also notify the health insurance provider in your country of departure and send form S1106 to the CPAM.
How to declare your income in France after returning from living abroad?
For 2026, the French Public Service website specifies that form 2042-NR is used for French-source income received from January 1st until the date of return, and form 2042 covers income received after return until December 31st. The tax authorities also request that you promptly inform the non-resident tax office of your new address and verify your withholding tax rate. If your situation is mixed, for example, with both French and foreign income, you must consider the period of receipt and not just the departure date.
How to obtain your certificate of deregistration from the register of French citizens living abroad before returning home?
France Diplomatie indicates that deregistration must be requested from the consulate of your country of residence. The process can be completed online via Service Public, and you can then print your deregistration certificate. If you are moving, a change of residence certificate may also be required to facilitate customs formalities. It is advisable to submit this request before your actual departure to avoid delaying other procedures. (diplomatie.gouv.fr)
What are the steps to be covered by health insurance upon returning to France after a stay abroad?
The first step is to check if you are returning to work, as this can affect your benefits. If you are not working, coverage is generally provided by the CPAM (French National Health Insurance Fund) and the Universal Health Protection (PMU), which is based on stable and regular residence in France. Ameli also reminds you that you must submit form S1106 with the required supporting documents. If you were affiliated with the CFE (French Health Insurance Fund for French Nationals Abroad), your periods of affiliation may be taken into account when assessing your benefits.
And now ?
If your return also involves a tax issue, start by The France-Mauritius tax treaty to avoid double taxation, Then complete the information regarding your return to French tax residence after Mauritius. To access all the site's resources, return to EXPAT MAURITIUS.
