France

Tax residency

Under Article 4B of the General Tax Code (CGI), an individual is tax-domiciled in France if they satisfy at least one of the statutory criteria.

Thus, any one of the applicable Article 4B criteria may be sufficient to establish French domestic tax residence.

• Household (foyer): The foyer is generally the place where the individual normally lives with their spouse or partner and dependent children, provided the residence has a permanent character. A temporary absence of the individual for professional reasons does not necessarily change the location of the foyer where the family continues to live there.
• Principal place of abode (lieu de séjour principal): This test concerns the place where the individual is personally and effectively present on a principal basis. As a general rule, a person who stays in France for more than six months in a given year is considered to have their principal place of abode in France. However, the six month criterion is not absolute, and the assessment remains dependent on the factual circumstances.
• Professional activity (activité professionnelle): An individual may be tax-domiciled in France where their main professional activity is carried out in France, unless they establish that the activity is only ancillary. Where the individual carries out several activities in different countries, the main activity is determined primarily by the activity to which they devote the greatest amount of effective time.
• Centre of economic interests (centre des intérêts économiques): An individual may be tax-domiciled in France where France is the centre of their economic interests. Relevant factors include the location of principal investments, the seat of business, the place from which the individual administers their property, the centre of professional activities, and the source of the greater part of their income.

Day counting

• Household (foyer): No fixed day-count threshold applies. The analysis focuses on where the individual’s household normally lives.
• Principal place of abode (lieu de séjour principal): Actual days of presence in France are considered within the relevant calendar year. As a general rule, more than six months of presence in a given year indicates that France is the principal place of abode, but this is not an absolute statutory threshold. Where the individual spends time in several countries, the duration of presence in France may be compared with the duration of presence in each of the other countries. French domestic law does not prescribe a specific rule for counting the day of arrival and the day of departure. For tracking purposes, a conservative approach is to count both the entry day and the exit day as days of presence.
• Professional activity / centre of economic interests: These criteria do not depend on a fixed number of days; the relevant professional and economic circumstances are assessed.

Tax consequences

The French tax year follows the calendar year. French tax residents are generally subject to income tax on worldwide income, while non-residents are generally subject to French tax on French-source income, subject to applicable treaty provisions. France also applies an exit-tax regime to certain unrealised gains on qualifying securities held by individuals who satisfy the statutory conditions.

Migration / EU residence

EU/EEA and Swiss citizens may reside in France under the applicable free-movement and residence arrangements. Third-country nationals may stay in France for short stays of up to 90 days in any 180-day period, subject to applicable visa requirements; stays exceeding 90 days generally require a long-stay visa or residence authorisation. Immigration residence status does not, by itself, determine French tax residency.

Orientation references

• French General Tax Code (CGI), Article 4B (tax residency)
• French Tax Administration (DGFiP) / BOFiP guidance, BOI-IR-CHAMP-10
• French immigration / EU residence framework