What is a tax domicile ?

How to determine your tax domicile ?

The tax authorities consider persons who meet one of these three criteria to be domiciled in France for tax purposes :

• have a home in France and the place of their main stay
• to exercise a professional activity as an employee or not
• have in France the centre of its economic interests.

These are all formulas that require clarification to be well understood.

Thus, the "home" refers to the place where the family resides (spouse, children) although one of its members regularly works abroad. The "main stay" criterion is met when the expatriate stays there for more than 183 days per year. Finally, the "centre of economic interests" applies to the place where the taxpayer makes his main investments, where he has his company's registered office or where he receives most of his income

What are international tax treaties for ?

In order to determine his tax status, as a resident or non-resident, it is necessary, before studying the definition of tax domicile, to determine whether there is an international tax treaty between France and the country in which the person works or is established on a more or less regular basis.

Indeed, these international tax treaties, which apply in more than 100 countries, have a higher value than domestic legislation. The most prudent course of action is therefore to consult the tax authorities, which check whether or not an international treaty exists and then use it to apply the criteria determining tax domicile.