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French expatriate: determine your new tax clearance

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If you are forced to live part of year, outside French territory, you must determine your final clearance for tax purposes, and your tax and related formalities .

How to determine your tax home?

If France does not set limits when the location of people and their heritage, there is however a tax principle defined by Article 4A of the Tax Code s. The extent of the tax liability of a person is committed to the concept of tax residence, namely:

* A person living in France is subject to tax liability "unlimited" on all its income and s Heritage is whether under the Income Tax, the solidarity tax on wealth, or inheritance or gift.
* A person resident in France is subject to France's tax obligation ale "restricted" in its French source income and assets located in France (subject to exceptions and special cases).

Determining your tax home may be defined in several steps:
1. Make sure you answer or not, the criteria for home by the French legislation (Article 4B of the General Tax Code). If you meet these criteria, you are considered French tax resident s. You'll need to check that there is a tax treaty between France and your country of residence:

* If France has signed an agreement with your country of residence, the latter will determine your tax residence and the taxation method.
* If no agreement was signed between France and your country of residence, there is a significant risk that you undergo a double taxation.

If you does not meet these criteria, you will be considered non-resident under French tax law.. The tax treaty between France and your country of residence, however, determine the method of imposition of any links you have with France (owning a property in France, a portfolio ...)

2. Your tax home is established under the tax laws, tax spec ic will be applied.

Once the transfer of home made, the Tax Office non-residents will become one of your contacts in tax matters. This cell is responsible for educating taxpayers on their Oblig ion on the departure tax and / or return in France and during their stay abroad. The center coordinates are:

Local tax non-residents
10, rue du Centre - 93465 Noisy-le-Grand
Tel . : 01.57.33.83.00
Email: nonresidents@dgi.finances.gouv.fr
Internet: http://www.impots.gouv.fr - Private Topic / Weather concerns.

In all cases we recommend that you refer you to a tax advisor and / or a lawyer specializing in international taxation to determine precisely what will be tax applicability the.

[15-10-2010]

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