‘Number of days’ rule for French residency not enough

When it comes to where you pay your tax and what is “home”, there are many versions and arguments (you will see later here)

There is living somewhere and then there is your fiscal residence, ie. where you pay your tax.

The difference is always important. However, it has become a frequent question for British nationals looking to be sure that they are “established in France” before the end of the year.

When explaining the difference between a residence and your fiscal residency, an example is helpful. You can have two homes, in different countries, and live in each for six months of the year.

If you live in them, then you are residing in both. You are, however, probably fiscally resident in only one.

This is the country where you are assessed on your worldwide income (I say assessed, as you may not actually pay any tax).

When it comes to residency between two countries with a clear tax treaty, such as the UK and France, you are either in one or the other.

It’s a bit like driving a car – you must get ...

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