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IR TERRITORIALITY

Posted on October 11, 2022

The territoriality of income tax

Persons whose tax domicile is located in France are liable to French income tax due to all of their income from all sources. It is therefore an “unlimited” tax obligation, whatever his nationality, the taxpayer must, in principle, be subject to tax in France on all his income from French or foreign sources. This principle may, however, include derogations resulting from international conventions relating to double taxation.

A person is considered to have his disc domicile in France when :

1. She has her home in France.
The home means the place where the person or his family normally lives, that is to say the place of habitual residence, without taking into account temporary stays elsewhere due to professional needs or circumstances. exceptional. Ex: can be considered as domiciled in France for tax purposes, a person exercising his activity abroad, if his family lives in France.

2. She has her main place of residence in France.
It is enough for a person to have stayed in France for more than 183 days during the same year for them to be deemed to have had their main stay in France for that year.

3. She pursues a professional activity in France.
4. It has the center of its economic interests in France.

This is the place where the person concerned has made his main investments, where he has his seat of business, from where he administers his property.

Summary :

A/ THE DEFINITION OF TAX DOMICILE.

B/ THE IMPACT OF INTERNATIONAL CONVENTIONS.

C/ PERSONS WHO DO NOT HAVE THEIR TAX DOMICILE IN FRANCE.

File to download :
101115 – La territorialité de l’IR

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