Can a student daughter remain ‘attached’ to a tax household?
Earnings from part time jobs or placements while studying could become declarable
My daughter will be leaving home to study at a university abroad. Under what circumstances can she still be counted as a ‘part’ within our family quotient? Would we have to declare any of her student earnings abroad to France?
It is possible for her to remain ‘attached’ to your tax household as long as she is under 25 and, if so, it is possible that her earnings while studying could become declarable.
However, in a given year, students do not need to declare work that they do part-time and on holidays, below three times a gross monthly Smic minimum wage (€5,405 in 2025).
Students on work placements linked to their studies also benefit from an exemption up to the gross annual Smic (€21,622 in 2025).
If they have declarable income then the question arises as to their fiscal residency.
Usually, if their ‘main home’ remains with you in France, this will still be considered to be France.
The work income (above the exempt limits) should therefore be declared as normal ‘foreign’ work income.
If tax was paid on it in the other country, then most double tax treaties between France and other countries provide for a tax credit to avoid double taxation.