France Tax Residence and Foreign Income

Alternative residence tests

Domestic residence can follow a French household home, or principal stay where there is no such home; a non-accessory professional activity in France; or the centre of economic interests there. These are alternatives, not cumulative requirements.

Treaties can resolve dual residence

Where two countries treat a person as resident, the applicable treaty can supply overriding residence criteria. The relevant treaty must be checked individually; without one, each country's domestic law applies.

Residents and foreign income

French tax residents are generally within income tax on French and foreign income, subject to international agreements. Foreign income is not automatically outside French reporting merely because it was earned abroad.

Non-residents and French income

Non-residents report French-source income taxable in France under the relevant treaty, or domestic law where no treaty applies. Do not turn this into a claim that all French payments are taxed identically.

Mixed-residence couples

Residence is determined for each household member. One spouse can be resident while the other is non-resident; household reporting then depends on marital arrangements and treaty rules.