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.
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You have only one residence in France
Your principal residence is your place of residence on December 31 of the year of receipt of income.
You have several residences in France
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're married
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've passed
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.
Who can help me?
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For general information
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- Income tax: return and reportable incomeService-Public.fr
- Tax SiteMinistry of Finance
- Marriage/CIVIL PARTNERSHIPS and taxes in commonMinistry of Finance