French tax residence: determining which State taxes
Tax residence designates the State that taxes a person on their worldwide income; other States tax only locally sourced income. In France, it is determined under the criteria of article 4 B of the French Tax Code, subject to tax treaties.
The firm analyses the situation under the criteria of article 4 B of the French Tax Code and the applicable tax treaty, and documents the date on which residence changes, on arrival in France as on departure.
How are tax residence and the date it changes established?
- Domestic law criteria: home, principal place of stay, professional activity, centre of economic interests.
- Applying the treaty tie-breaker rule in the event of dual residence.
- Date of the change of residence and the transition year (departure or arrival return).
- Consequences of leaving: exit tax, French-source income, remaining reporting obligations.
- Building the evidence file in view of a possible audit.
In which cases has the question arisen?
Securing your tax residence when moving abroad
A director moving abroad while keeping ties with France: residence criteria (article 4 B of the CGI), tax treaty, evidence file and consequences of the departure.
Leaving France while keeping a significant shareholding in a company
An entrepreneur leaving France while retaining shareholdings: tax residence, exit tax (article 167 bis of the CGI), share valuation, payment deferral and post-departure follow-up.
Advising a US citizen settling in France
A US person settling in France on a long-term basis: France–US tax coordination (FBAR, FATCA, PFIC, CFC), review of investments, trusts, real estate and succession.
Being the beneficiary of a foreign trust while resident in France
French-resident beneficiary of a foreign family trust: characterisation of the trust, reporting obligations and tax treatment of distributions.
Planning Retirement After an International Career
Cross-border retirement planning: consolidating pension rights across countries, comparing dates and payment options, tax treatment of foreign pensions and a withdrawal strategy.
Organising an international succession
A family whose wealth is spread across France and abroad: applicable law, inheritance tax in each country, double taxation and a roadmap for the heirs.
Frequently asked questions
Who is a French tax resident?
Under article 4 B of the French Tax Code, a person is tax domiciled in France if their home or principal place of stay is there, if they carry on their main professional activity there, or if the centre of their economic interests is there. One criterion is enough.
Do you have to spend more than 183 days in France to be resident?
No. Article 4 B of the French Tax Code sets no minimum period: a person present for fewer than 183 days can be resident if their home, main activity or centre of economic interests is in France.
What happens if two States both treat me as resident?
The tax treaty between the two States designates a single State of residence, looking in turn at the permanent home, the centre of vital interests, the habitual abode and then nationality.
Answers current as at 9 October 2026
Publications and award
2026 OCCUR Prize, Interprofessional CollaborationLa Rencontre OCCUR Paris
Press contribution · 24 June 2026Entrepreneurs: structuring your wealth alongside your business (in French)
Expert view · 6 October 2026Pharmacy owner’s remuneration: three structures, three approaches (in French)- Interview · 28 September 2026Setting up and handing over a pharmacy: why and how to plan ahead (in French)
ArticlesThe firm’s articles on the National Bar Council’s platform
Joint publication · 26 July 2026BSPCE: no contributions, but a line in the DSN payroll returnwith Arnaud Albalat (Galadrim) and Laura Sinthe (Puncto)
AbracamoveJoint publicationInternational retirement: what the country of residence changeswith Delphine Bes (Abracamove)
Discussing your situation
A first meeting identifies the questions raised by your situation and the work they call for.