Officials of the French state are considered tax resident in France unless they are subject to a tax on personal incomes in the country where they operate.
If they do not keep their homes France and if they are not subject to a tax on personal incomes in the country where they perform their duties, officers of the French government in France are taxed on their entire income (not supp defining elements of remuneration linked to travel abroad).
If they have maintained their home in France, the remuneration of the agent of the State shall be exempt in France if it supports foreign tax equal to at least two third that he should pay in France. As against other income will be taxable in France according to the system's effective rate. The officer will also be taxed in France on his salary when total exemptions will not possible.