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How do I determine my tax domicile?

Verified 01 janvier 2020 - Directorate for Legal and Administrative Information (Prime Minister)

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

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Your home in France

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

You work in France

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

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

If you have several activities, the main activity is taken into account. An activity carried out in an ancillary capacity is not concerned.

  Please note : your tax domicile is in France if you are a manager of a company whose head office is in France and it has more than one billion euros in turnover there.

The center of your economic interests is in France

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

Similarly, if the seat of your business from which you administer your property is in France.

If you reside in France and your spouse or partner Pacs has its tax domicile outside France (in relation to a tax convention ), you must declare:

  • your income and that of children and dependants,
  • the income from French sources of your spouse or partner of Pacs 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 ..