Audit
Tax residency
Audit
Tax residency
Analyzing tax residency often involves the complex application of various residency criteria. Using our assessment form, you can obtain an initial, anonymous review of your French tax residency in just a few minutes, based on the criteria set forth in French domestic tax law. Please note that this questionnaire is not a substitute for an analysis by a tax lawyer.
Determine and secure your French tax residency
Determining and securing tax residency is essential, as it determines the scope of a taxpayer’s liability to a country.
In France, and in most other countries, tax residents and non-residents are subject to the following tax obligations:
• Tax residents: are subject to what is known as “unlimited” tax liability: they are liable for tax on their worldwide income and on their worldwide real estate assets. They are subject to specific tax obligations, including the requirement to report their bank accounts held abroad.
• Non-residents: are subject to a so-called “limited” tax liability; they are liable for tax only on their income from French sources and on their real estate assets located in France. They are not required to report bank accounts held outside of France. When they establish residency in France, they may be eligible for advantageous tax regimes (such as the impatriate tax regime).
Only a precise and case-by-case analysis of the various residency criteria, in collaboration with a local tax specialist, will allow you to determine and secure your tax residency.
In France, and in most other countries, tax residents and non-residents are subject to the following tax obligations:
• Tax residents: are subject to what is known as “unlimited” tax liability: they are liable for tax on their worldwide income and on their worldwide real estate assets. They are subject to specific tax obligations, including the requirement to report their bank accounts held abroad.
• Non-residents: are subject to a so-called “limited” tax liability; they are liable for tax only on their income from French sources and on their real estate assets located in France. They are not required to report bank accounts held outside of France. When they establish residency in France, they may be eligible for advantageous tax regimes (such as the impatriate tax regime).
Only a precise and case-by-case analysis of the various residency criteria, in collaboration with a local tax specialist, will allow you to determine and secure your tax residency.
Expertises
Click on an expertise
for more information
for more information