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, a 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.
Looking for an international business opportunity? Why not run an AngloINFO site?
AngloINFO is growing fast and is looking for the right people to take on regional AngloINFO franchises around the world - click here to find out more!
AngloINFO Franchising: Be your own boss - where you want to be!
Do you dream of having your own, profitable, easy-to-operate business? AngloINFO might be the solution!
Now in its fifteenth year of business, AngloINFO is the world's leading network of expat information websites - with over three million monthly visitors from around the world.
We have an established network of 88 local websites in 41 countries with many more in development.
Our 54 local franchisees are the key to our success and come from a huge range of backgrounds, ages and nationalities. The common factor is a passion for success.