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  • French Tax Residence Domestic Rules
French Tax Insight:

French Tax Residence

10 January 2022

Exposure to French taxes extends to a worldwide basis for all individuals who become French resident.  Tax residence is a matter of fact rather than choice.

Under French domestic law, an individual may be treated as a French resident taxpayer if any one of the criteria below is fulfilled:

a) they have their home (foyer fiscal) in France, or if this cannot be determined precisely, if France is the place where they spend most of their time*, or

b) they carry on their main professional activity in France, or

c) their centre of economic interest is in France.

* spending more time in France than anywhere else in the world in a tax year, is sufficient to trigger French tax residence.

Becoming French resident inadvertently and unprepared may lead to serious tax consequences, especially if earlier years are brought into consideration. In these circumstances advice should be sought as soon as possible.  The French Tax Authorities may assess up to three years in arrears.

For further information see Current French Tax Rates.

Should you have any queries please contact Virginie Deflassieux or Catherine Le Pelley

This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only.  It cannot be relied upon to cover specific situations without obtaining professional advice.

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