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How do I determine my tax domicile?

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2023 2022 income tax return

Published on 1 January 2023

This page is updated for the 2022 tax return.

However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.

Whether you are French or not, taxes consider that your tax residence is in France if you meet 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 you stay there for more than 6 months during the year.

For income tax, France means the following territories:

  • Mainland France, coastal islands and Corsica
  • Overseas Departments (with special)

You work in France

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

The main activity is the one to which you spend the most actual time or the one that earns the bulk of your income.

If you have more than one activity, the primary activity is considered.

An activity carried out in an ancillary manner is not concerned.

Please note

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

For income tax, France means the following territories:

  • Mainland France, coastal islands and Corsica
  • Overseas Departments (with special)

The centre of your economic interests is in France

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

Likewise, if the headquarters of your business, from where you administer your property, is in France.

For income tax, France means the following territories:

  • Mainland France, coastal islands and Corsica
  • Overseas Departments (with special)

If you reside in France and your spouse or partner Civil partnerships: titleContent has its tax domicile outside France (pursuant to tax treaty), you must report the following revenues:

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

FYI  

special rules apply to the determination of the tax domicile of international staff.

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