Be aware of the rules on tax residency in France

Anyone spending considerable time in France should be aware of the rules on French tax residency. These are separate from the matter of whether or not you have a right to reside in France (droit de séjour) or, for example, where your habitual domicile is for purposes such as claiming healthcare or welfare rights.

If you become a French tax resident, you should declare your worldwide income for a given French tax year – this is the same as the calendar year – to the French tax authorities in the following spring starting on the day you became resident. 

The most important rule is that you are a French tax resident once you move to France to make it your (main) home – le foyer – as opposed to a secondary or holiday residence. This will often be where your spouse and any dependent children, also live. 

If there is doubt about this, other factors are considered. One key test is whether you spend more time in France than anywhere else in a given calendar year. As a default this may be assumed to be so if you spend more than six months in France during the year, which is one reason why ‘temporary’ visas are usually only given for six months at a time.

France may also be your place of tax residency if your main work activity is located there or if it is the main ‘centre of your economic interests’ ie. your main investments are in France and/or you manage your money affairs from the country. If in doubt, several factors can be taken into account. 

It is your own responsibility, if relevant, to declare your income to France and to inform your French tax office if you later move away again. 

Most people now declare online at impots.gouv.fr by setting up a personal space. The site has some limited information in English. 

The Connexion also publishes an annual help guide to Income Tax in France.