What is the main residence for taxes?

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

The situation varies depending on the number of residences in France.

Your principal residence is your place of residence on December 31 of the year of receipt of income.

You can only haveone main residence.

Your primary residence is the one where you have your main establishment on 31 December of the year in which the income was received.

This is where you actually live and usually where you have the strongest ties.

It is, for example, where you live with your family, that of your professional interests.

If you are married or past, each of you can have your principal residence under strict conditions.

You must be in any of the following :

You are married under the separation of property and you do not live under the same roof (whether voluntary or not)
You are pending body separation or divorce and you have been allowed to reside separately
In the event of abandonment of the matrimonial home, each has a separate income.

FYI

If you each have your principal residence, you are taxed on your income alone. You must file your own return.

You must be in any of the following :

You've been separated from property and you do not live under the same roof (whether voluntary or not)
You've abandoned the common home and each has separate revenues.

FYI

If you each have your principal residence, you are taxed on your income alone. You must file your own return.

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