What is the main residence for taxes?

Verified 17 April 2023 - 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 have one 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 primary residence, under strict conditions.

You must be in one of the following situations:

You are married under the separation of property and you do not live under the same roof (whether voluntary or not)
You are in the process of legal 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 have to file your own return.

You must be in one of the following situations:

You've been separated from property and you do not live under the same roof (whether voluntary or not)
In the event of abandonment of the common home, each has a separate income.

FYI

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

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