Income tax in France
publié par Emilia Gomez dans forum France
Hi Liliane, maybe this helps?
What you need to know about French taxation1
Any individual, whether a French or foreign national, who is resident in France for tax purposes is subject to French income tax on his/her worldwide income. Depending on the nature of the earned income, a taxpayer with foreign source income may be liable for both French and foreign taxation on the same income. In order to avoid such double taxation, he/she can request the application of the Tax Treaty (if one has been signed between France and the other country). The result of such an application will be either the adjustment of the effective rate of income tax or the calculation of a tax credit amounting to the income tax paid outside France. In any event, remember that you have to pay your taxes ; therefore you need to save up throughout the year in order to pay when the tax return comes in.
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Territoriality and status of residence for tax purposes1
National Law
Under French law, you are resident in France for tax purposes if you meet any one of the following four conditions : Your permanent home (habitual home for you and/or your family) is in France. You spend most of your time in France (at least 183 days during a calendar year, or even less if you spend more time in France than in any other country). Your professional activity is in France (except if the professional activity is of an auxiliary nature). Your financial interests are centered in France.
Tax treaty provisions
An individual may be considered as being resident in two different countries. In this case, the tax treaty between France and the other country helps to determine the country in which the individual will be liable for income tax.