Can spouses be tax residents of two different countries?

Can spouses be tax residents of two different countries? Hugh MacDonald explains.
Can spouses be tax residents of two different countries? Hugh MacDonald explains.

In our monthly money column you'll find advice on important financial matters in France. In the July issue, Hugh MacDonald explains whether or not spouses can be tax residents of two different countries, and more.

Question:

I am a UK resident and taxpayer with a French second home. I have Austrian citizenship. I spend half of the year outside the UK, mostly in France. I spend four weeks travelling outside both. I am considering making France my main residence but how will Brexit affect time spent in both countries, and can France insist I file a French tax return? In the UK, my spouse and I file separate returns. Will that still apply if I spend more time in France than her? Can spouses be tax residents of different countries? J.D.

Answer:

Yes, it is possible for spouses to be fiscally resident in two different countries and so to file their tax declarations in two different countries. Note that if you habitually spend more of the year in France than anywhere else, according to article 4b of the Code General des Impôts, you may already be a French fiscal resident. Fiscal residency is a matter of fact, not choice.

Brexit will not affect the amount of time you may spend in ...

To read the remaining 85% of this article, you need to either

Subscribe now to The Connexion and benefit from access to our archived articles since 2006

Print + Digital 3 month subscription

Pay every three months. Our most flexible subscription.

Automatic renewal, cancel anytime

€14.25 to France - €18 to EU/UK - €19.50 to rest of the world per quarter including postage

Print + Digital 1 year subscription

1 year of great reading in print and online

Automatic renewal, cancel anytime

€55 to France - €70 to EU/UK - €76 to rest of the world per year including postage

Digital 1 year subscription (Our best value offer)

1 year of great reading online *no paper*

Automatic renewal, cancel anytime

Digital 3 month subscription

3 months of great reading online *no paper*

Automatic renewal, cancel anytime

More articles from Money
More articles from Connexion France
Other articles that may interest you