Who is subject to French income tax?

  • You live in France and are a tax resident of France.

    You are considered to be resident of France:

    • if your home or main residence is in France;
    • if you carry out a professional activity in France;
    • if your center of economic interest lies in France.


  • You do not live in France, you are not a tax resident of France, BUT you have French assets.

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