How to declare your foreign income?
All your foreign income (dividends, rental, pensions…) must be declared on form 2047, and annexed on the summarising form 2042, even if they have already been taxed abroad.
In application of the non-double tax treaty (NDTT) signed between your previous state and France, these incomes will either be exempt or taxable in France. Even if they are exempt, they must be declared in France. If they were taxable abroad, as well as in France, in application of the NDTT, to prevent double taxation you will benefit from a tax credit in France equal to the amount paid abroad.
Attention: If your income is collected in foreign currency, the value must be declared in euros in France! The exchange rate to be used is that which applied in Paris on the date of collection or credit of the account abroad.