The fiscal domicile is a distinct notion of a person's nationality. The status of resident or non-resident depends on several standards, and resulting from international tax conventions for example.
Fiscal Domicile in France:
A person meeting one or several of these criteria is considered as fiscally domiciled in France :
• A person having its household (spouse or civil partner and children) and its principal place of stay in France, even if he or she, for professional obligation, must stay in another country temporarily or during most of the year.
• A person practising in France a salaried or not salaried profession
• The centre of his or her economic interests is in France. It concerns the place of its main investments, the headquarters, the centre of its business activities.
If the “fiscal domicile” remains in France, all the revenues will be taxed, including the remuneration of activities abroad.
Example: You are settled abroad, and you work there but your family stayed in France, your fiscal domicile is in France. Equally, you are settled abroad with your family, but you practise your profession mainly in France, you are considered as a French fiscal resident.
Fiscal Domicile outside France:
If the “fiscal domicile” is located outside France, the person is taxable in France only if he or she has French source income, or one or several accommodations in our country.
Example: France is not the place of your main investments, neither your headquarters, then you must not pay taxes, unless you have income earned in France, or an accommodation there.
The existence of an International Tax Convention
The purpose of the tax conventions is to avoid the double taxation for a person having income from a State and a fiscal domicile in another State. If France concluded a tax agreement with the person's country of residence, he or she is taxable in France only if the convention designates our country for the tax right. For every category of income, the international agreements precise if the tax right is granted to :
• the country of the Fiscal Domicile of the beneficiary only
• the country in which the income is received only
• both the two concerned countries; in this case, the State where the Fiscal Domicile of the beneficiary is located suppresses the double tax by applying the provisions of the convention.
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