How to determine his tax domicile?

Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Whether you are French or not, the tax authorities consider that your tax domicile is in France if you one of the following criteria:

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Your home is in France

Your tax domicile is in France if it is the place of your main stay, that is to say you stay there for more than 6 months during the year.

For income tax purposes, France shall mean the following territories:

You work in France

Your tax domicile is in France if you have your main business there.

The main activity is the one that you spend the most effective time on or that gives you the bulk of your income.

If you have several activities, the main activity is taken into account.

An ancillary activity is not concerned.

Please note

your tax domicile is in France if you are a manager of a company with headquarters in France and it has more than 250 million euros in turnover there.

For income tax purposes, France shall mean the following territories:

The center of your economic interests is in France

Your tax domicile is considered in France if you've made your major investments there.

Likewise, if the headquarters of your affairs, from which you administer your property, is in France.

For income tax purposes, France shall mean the following territories:

If you are resident in France and your spouse or partner of Civil partnerships: titleContent has his tax domicile outside France (pursuant to a tax treaty), you have to report the following income:

  • Your income and that of the children and dependants who have their home in France
  • The French source income of your Civil partnership or partner domiciled outside France (provided that the tax is attributed to France by the tax treaty)

FYI  

special rules shall apply to the determination of the tax domicile of international civil servants.

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