DEPARTS_RETOURS : File of departures of income tax payers

The File of Departures of income tax payers liable for income tax and wealth tax (ISF) lists the tax households liable for income tax and wealth tax which have left French territory and the Returns File lists the tax households that have returned to France. These files contain taxpayers' identification numbers as well as the year of departure (departure file) or return (return file) of the household.