FR3.1ÌýÌýÌýÌý How to obtain a French residence certificate
According to French legislation, individuals domiciled in France are tax resident in France. Unless international tax treaties state otherwise under CGI, Art 4B, regardless of their nationality, individuals are deemed to be domiciled in France for tax purposes if at least one of the three criteria is met:
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•ÌýÌýÌýÌý their home or their main place of abode is in France
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•ÌýÌýÌýÌý they carry on a professional activity in France, salaried or not, unless they can prove that it is a secondary activity
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Web page updated on 17 Mar 2025 13:17