Yes, if you had income from a foreign source in 2019. As a tax resident of France, and regardless your nationality, you must indeed declare all your world income, regardless of the source or country of origin. Depending on the source and country of origin, income is treated and taxed differently in accordance with the double taxation treaties.
No, if you had no income at all in 2019, from French or foreign sources, even though it is advisable to do so. Indeed, a notice of non-taxation may be required by certain authorities in order to obtain benefits or advantages. Such a notice of non-taxation can only be obtained if an income tax return has been completed with the tax authorities.
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