Under French domestic rules, a person becomes French tax resident from the day they arrive in France if they intend their stay to be permanent or indefinite. Otherwise it will be from whatever other point they can be viewed as having commenced residence where at least one of the four following tests is fulfilled:
Note in particular that an individual does not have a choice; they either are, or are not, French tax resident under the rules.
If a person is also simultaneously tax resident under the domestic rules of another country, then in order to come to a decision it will be necessary to look at the "tie-breaker" rules in the double tax treaty between the two countries, if one exists. These normally follow a particular pattern.
Tax rates, scope and reliefs may change. Any statements concerning taxation are based upon our understanding of current taxation laws and practices which are subject to change. Tax information has been summarised; an individual is advised to seek personalised advice.
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