 {"id":1706,"date":"2022-12-23T21:19:28","date_gmt":"2022-12-23T20:19:28","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/?p=1706"},"modified":"2024-07-26T10:10:32","modified_gmt":"2024-07-26T08:10:32","slug":"how-to-determine-your-tax-domicile-2","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/how-to-determine-your-tax-domicile-2\/","title":{"rendered":"How to determine your tax domicile?"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;|40px|||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; title_text_color=&#8221;#11677A&#8221; title_font_size=&#8221;32px&#8221; custom_margin=&#8221;||30px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Quicksand||||||||&#8221; link_text_color=&#8221;#666666&#8243; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div id=\"container_38209612\" class=\" sb-bloc sb-bloc-level-3 bloc-element-text  \">\n<div class=\"element element-text displayed_in_1_column\" spellcheck=\"true\">\n<p><strong>Free translation \u2013 for information purposes only<\/strong><\/p>\n<p><strong>To be subject to income tax in France, individuals must have their tax residence in France.<\/strong><\/p>\n<p><strong>The notion of tax domicile is independent of civil domicile and nationality. Thus, a French person can be considered as not domiciled in France while a foreigner is.<\/strong><\/p>\n<\/div>\n<\/div>\n<div id=\"container_38209643\" class=\" sb-bloc sb-bloc-level-3 bloc-element-title  \">\u00a0<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font_size=&#8221;33px&#8221; header_2_font=&#8221;|600|||||||&#8221; header_2_text_color=&#8221;#11677A&#8221; header_2_font_size=&#8221;30px&#8221; custom_margin=&#8221;20px||||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div id=\"container_35717274\" class=\" sb-bloc sb-bloc-level-3 bloc-element-title  \">\n<div class=\"element element-title sb-vi-text-left theme-skin\">\n<div id=\"container_38209442\" class=\" sb-bloc sb-bloc-level-3 bloc-element-title  \">\n<div class=\"element element-title sb-vi-text-left theme-skin\">\n<div id=\"container_38209442\" class=\" sb-bloc sb-bloc-level-3 bloc-element-title  \">\n<div class=\"element element-title sb-vi-text-left theme-skin\">\n<h2 class=\" font-bold\"><span class=\"element-title-inner\">The tax domicile\u00a0<\/span><\/h2>\n<\/div>\n<\/div>\n<div id=\"container_38209447\" class=\" sb-bloc sb-bloc-level-3 bloc-element-text  \">\n<div class=\"element element-text displayed_in_1_column\" spellcheck=\"true\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;rgba(17,154,178,0.59)&#8221; divider_weight=&#8221;2px&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;33%&#8221; module_alignment=&#8221;left&#8221; custom_margin=&#8221;5px||||false|false&#8221; custom_padding=&#8221;0px||||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Quicksand||||||||&#8221; link_text_color=&#8221;#666666&#8243; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;#F3944E&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div id=\"container_38209612\" class=\" sb-bloc sb-bloc-level-3 bloc-element-text  \">\n<div class=\"element element-text displayed_in_1_column\" spellcheck=\"true\">\n<div id=\"container_38209447\" class=\" sb-bloc sb-bloc-level-3 bloc-element-text  \">\n<div class=\"element element-text displayed_in_1_column\" spellcheck=\"true\">\n<div id=\"container_38209447\" class=\" sb-bloc sb-bloc-level-3 bloc-element-text  \">\n<div class=\"element element-text displayed_in_1_column\" spellcheck=\"true\">\n<p paraeid=\"{1cba5c0b-cc7d-4b60-a1ca-e039d2f7752c}{245}\" paraid=\"955471394\">The following are considered as having their tax domicile in France:<\/p>\n<ul role=\"list\">\n<li aria-setsize=\"-1\" data-aria-level=\"1\" data-aria-posinset=\"1\" data-font=\"Symbol\" data-leveltext=\"\uf0b7\" data-list-defn-props=\"{\" 335552541=\"\" :1=\"\" 335559684=\"\" :-2=\"\" 335559685=\"\" :720=\"\" 335559991=\"\" :360=\"\" 469769226=\"\" :=\"\" symbol=\"\" 469769242=\"\" 8226=\"\" 469777803=\"\" left=\"\" 469777804=\"\" 469777815=\"\" multilevel=\"\" data-listid=\"2\" role=\"listitem\">\n<p paraeid=\"{bdaef517-9599-4259-9fa0-45f0fb3bebd8}{2}\" paraid=\"154520677\"><span style=\"color: #666666;\">Persons who have their home or principal place of residence in France;<\/span><\/p>\n<\/li>\n<li aria-setsize=\"-1\" data-aria-level=\"1\" data-aria-posinset=\"1\" data-font=\"Symbol\" data-leveltext=\"\uf0b7\" data-list-defn-props=\"{\" 335552541=\"\" :1=\"\" 335559684=\"\" :-2=\"\" 335559685=\"\" :720=\"\" 335559991=\"\" :360=\"\" 469769226=\"\" :=\"\" symbol=\"\" 469769242=\"\" 8226=\"\" 469777803=\"\" left=\"\" 469777804=\"\" 469777815=\"\" multilevel=\"\" data-listid=\"2\" role=\"listitem\">\n<p paraeid=\"{bdaef517-9599-4259-9fa0-45f0fb3bebd8}{21}\" paraid=\"555754583\"><span style=\"color: #666666;\">Those who carry out a professional activity in France, whether salaried or not, unless they can prove that this activity is carried out on a secondary basis;<\/span><\/p>\n<\/li>\n<li aria-setsize=\"-1\" data-aria-level=\"1\" data-aria-posinset=\"2\" data-font=\"Symbol\" data-leveltext=\"\uf0b7\" data-list-defn-props=\"{\" 335552541=\"\" :1=\"\" 335559684=\"\" :-2=\"\" 335559685=\"\" :720=\"\" 335559991=\"\" :360=\"\" 469769226=\"\" :=\"\" symbol=\"\" 469769242=\"\" 8226=\"\" 469777803=\"\" left=\"\" 469777804=\"\" 469777815=\"\" multilevel=\"\" data-listid=\"3\" role=\"listitem\">\n<p paraeid=\"{bdaef517-9599-4259-9fa0-45f0fb3bebd8}{42}\" paraid=\"1763627399\"><span style=\"color: #666666;\">Those who have in France the center of their economic interests.<\/span><\/p>\n<\/li>\n<\/ul>\n<p paraeid=\"{bdaef517-9599-4259-9fa0-45f0fb3bebd8}{59}\" paraid=\"1332264028\">For the application of the provisions of<span>\u00a0<\/span>articles 4 A and 4 B of the CGI<span>\u00a0<\/span>relating to the determination of the tax domicile, the home of an unmarried taxpayer means the place where he normally lives and has the center of his personal life, without taking into account stays made temporarily elsewhere because of the needs of the profession or exceptional circumstances.<\/p>\n<p paraeid=\"{bdaef517-9599-4259-9fa0-45f0fb3bebd8}{74}\" paraid=\"1530436154\">The place of the main residence can only determine the tax residence if the taxpayer does not have a home in France.<\/p>\n<p paraeid=\"{bdaef517-9599-4259-9fa0-45f0fb3bebd8}{86}\" paraid=\"91236176\">In the presence of an international treaty, the criteria of Article 4B are not intended to apply if an examination of the two legislations leads to the same taxpayer being recognized as resident in both States. In this case, the treaty criteria of tax residence must be applied.<\/p>\n<\/div>\n<\/div>\n<div id=\"container_38209458\" class=\" sb-bloc sb-bloc-level-3 bloc-element-title  \">\n<div class=\"element element-title theme-skin\">\n<h3><span class=\"element-title-inner\"><\/span><\/h3>\n<h3><span class=\"element-title-inner\">The example of tax territoriality<\/span><\/h3>\n<\/div>\n<\/div>\n<div id=\"container_38209465\" class=\" sb-bloc sb-bloc-level-3 bloc-element-text  \">\n<div class=\"element element-text displayed_in_1_column\" spellcheck=\"true\">\n<p paraeid=\"{bdaef517-9599-4259-9fa0-45f0fb3bebd8}{106}\" paraid=\"1568510401\">For example, the Franco-Belgian tax treaty of March 10, 1964, deems a taxpayer to be a resident of the contracting state if he has a home in both countries and has his center of vital interests there. This is defined as the place where the taxpayer&#8217;s closest personal and professional ties are located.<\/p>\n<p paraeid=\"{bdaef517-9599-4259-9fa0-45f0fb3bebd8}{116}\" paraid=\"755408830\">Thus, a taxpayer who receives income from a Belgian holding company corresponding to the economic activity of consulting that he performs within French companies maintains closer economic ties with France even if he receives neither income nor dividends from these companies (CE, September 26, 2012, M et Mme Tedesco).<\/p>\n<\/div>\n<\/div>\n<div id=\"container_38209468\" class=\" sb-bloc sb-bloc-level-3 resizable-y bloc-element-separator  \">\n<div id=\"container_38209468_inner\" class=\"sb-bloc-inner container_38209468_inner\">\n<div class=\"element element-separator\">\n<div class=\"element-separator-inner direction-x has_icon separator-skin-1 \">\n<div class=\"element-separator-container\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][dsm_text_divider header=&#8221;@&#8221; color=&#8221;#666666&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;20px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/dsm_text_divider][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Quicksand||||||||&#8221; link_text_color=&#8221;#666666&#8243; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;#F3944E&#8221; header_3_font_size=&#8221;20px&#8221; header_3_line_height=&#8221;1.2em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div id=\"container_38209612\" class=\" sb-bloc sb-bloc-level-3 bloc-element-text  \">\n<div class=\"element element-text displayed_in_1_column\" spellcheck=\"true\">\n<div id=\"container_38209656\" class=\" sb-bloc sb-bloc-level-3 bloc-element-text  \">\n<div class=\"element element-text displayed_in_1_column\" spellcheck=\"true\">\n<div id=\"container_38210919\" class=\" sb-bloc sb-bloc-level-3 bloc-element-text  \">\n<div class=\"element element-text displayed_in_1_column\" spellcheck=\"true\">\n<h3><strong><span class=\"color-c-2\">If you think you are subject to double taxation or have a question concerning the establishment of your tax domicile contact AlterTax Avocats. Your tax advisor in Paris for individuals and companies.\u202f\u00a0<\/span><\/strong><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_contact_form use_spam_service=&#8221;on&#8221; email=&#8221;contact@altertax-avocats.com&#8221; success_message=&#8221;Your message has been sent with success !&#8221; submit_button_text=&#8221;Send&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; _unique_id=&#8221;978eacfd-f9b5-411a-b3ec-4c143ead69e3&#8243; form_field_background_color=&#8221;RGBA(255,255,255,0)&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;17px&#8221; button_text_color=&#8221;#FFFFFF&#8221; button_bg_color=&#8221;#F3944E&#8221; button_border_color=&#8221;#F3944E&#8221; button_border_radius=&#8221;25px&#8221; button_use_icon=&#8221;off&#8221; border_width_bottom=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221; button_border_color__hover_enabled=&#8221;on|desktop&#8221; button_border_color__hover=&#8221;#F3944E&#8221; 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_module_preset=&#8221;default&#8221; header_font=&#8221;Quicksand||||||||&#8221; header_text_color=&#8221;#11677A&#8221; header_font_size=&#8221;17px&#8221; meta_text_color=&#8221;#a8a8a8&#8243; module_alignment=&#8221;left&#8221; custom_margin=&#8221;10px|||-20px|false|false&#8221; custom_padding=&#8221;|||0px|false|false&#8221; border_width_all=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>To be subject to income tax in France, individuals must have their tax residence in France.  <\/p>\n<p>The notion of tax domicile is independent of civil domicile and nationality. Thus, a French person can be considered as not domiciled in France while a foreigner is.\u202f\u202f <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"1080","footnotes":""},"categories":[25],"tags":[38,36,39],"class_list":["post-1706","post","type-post","status-publish","format-standard","hentry","category-non-classifiee","tag-domicile-fiscal","tag-fiscalite-des-entreprises","tag-territorialite-de-l-impot"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to determine your tax domicile? - Altertax Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.altertax-avocats.com\/en\/how-to-determine-your-tax-domicile-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to determine your tax domicile? - Altertax Avocats\" \/>\n<meta property=\"og:description\" content=\"To be subject to income tax in France, individuals must have their tax residence in France.   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