Taxes
France — Tax: Tax Residency Rules
Under article 4 B of the Code général des impôts, a person is a French tax resident if they meet any one of the criteria: their household (foyer) or main place of stay is in France; they carry on a professional activity in France, employed or not, unless it is only secondary; or France is the centre of their economic interests, meaning where their main investments, business seat or main income are. A stay of more than six months a year is not an absolute criterion. International tax treaties take priority: a person treated as a resident of another contracting state under a treaty is not domiciled in France for tax purposes. A 2025 law presumes that heads of companies with a French seat and turnover above €250 million carry on their main activity in France, unless proved otherwise.
Key facts
- Any one criterion is enough: household or main place of stay in France; professional activity in France that is not secondary; or centre of economic interests in France.
- A stay of more than six months a year is not an absolute criterion.
- The centre of economic interests is where main investments, business seat or main income are.
- International tax treaties take priority over domestic residency rules.
- A 2025 law presumes heads of companies with a French seat and turnover above €250 million work mainly in France, unless they prove otherwise.
Steps
- Check the household test first — If your spouse/children live in France, you are likely resident regardless of your own travel.
- Count days only as a secondary check — 183+ days is sufficient but not necessary — residency can trigger sooner via the other three tests.
- Check for an overriding tax treaty — If a treaty exists between France and your other country of residence, its tie-breaker rules can override the domestic 4B result.
Common mistakes
- Relying on a 183-day rule — French law has no single day-count test; any one of the criteria suffices.