France: Tax Residency

The Organized Expat

In this episode, Tytle’s tax expert explains the implications of being a tax resident in France and the criteria that determine residency. The discussion covers what it means to be a French tax resident, including the obligation to report and pay taxes on worldwide income, as opposed to non-residents, who are only taxed on income sourced in France.

Key topics include the four main residency criteria: the 183-day rule, having a main home (habitual abode) in France, conducting your principal professional activity there, or having your center of economic interests in the country. The episode also addresses dual residency scenarios and how international tax treaties resolve conflicts using tie-breaker rules such as permanent home, center of vital interests, habitual abode, and nationality.

Finally, the episode explains when and how to register as a tax resident in France, including obtaining a French Tax Identification Number (TIN) and filing your first tax return.

Want to know more? Go to https://www.tytle.io/