France

Western Europe · FR · 125 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• household (foyer) in France: your habitual and permanent place of residence, usually where your spouse/partner and/or children live
• main abode / principal place of stay in France: where you are physically present most of the year; if you stay in France more than 183 days in the calendar year, your main abode is in France
• main professional activity in France: salaried or self‑employed work in France as your principal occupation (not merely secondary/incidental)
• centre of economic interests in France: where you receive most of your income, hold your main investments, have the seat of your business, or the centre of your professional activities

Ending French tax residence generally requires shifting your home, main stay, main work, and centre of economic interests abroad so that none of the Article 4 B criteria is met; this is conceptually straightforward but can be fact‑intensive if family, work, or investments remain in France. There is no citizenship‑based taxation or explicit multi‑year domicile tail, but maintaining close personal or economic ties in France can make it harder to demonstrate that residence has ceased.

Source: Direction générale des Finances publiques (impots.gouv.fr)

Tax treaty network (135)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.