Established 1994

Tools · France Tax Residence

France Tax Residency Test

Article 4 B sets out four alternative tests, and satisfying any one of them makes you French tax resident. The household test in particular looks at where your family lives rather than where you spend your days.

Looking for the full explanation? Read the complete guide to France tax residency, which covers each limb of the test in detail alongside this tool.

  1. Household (foyer)
  2. Principal place of stay
  3. Professional activity
  4. Economic interests

Stage 1 of 4 · Household (foyer)

Household (foyer)

Where do your spouse or partner and dependent children habitually live?

The foyer is your family home — the place your household is permanently established. This limb applies to you even if your own professional life keeps you outside France for most of the year.

Press 19 to choose