Practice Area
Panel
- Contributing Author
1 Contributions by Patrick Delas
PRACTICE NOTES
UK–France estate and wealth taxation: domicile tests, DMTG (inheritance and gift duties), usufructs, IFI, trust taxation and reporting, and double tax relief under the 1963 Estate Duty Convention
Tax domicile (domicile fiscal)
Persons whose domicile fiscal is in France are liable to French taxation on their worldwide income. Here, domicile is understood in the civil law sense and typically aligns with an individual’s habitual residence.
Tax household (Foyer fiscal)
The Foyer fiscal covers spouses or civil partners together with their dependent children, and, unless they are living apart, the unit is assessed jointly for tax.
Statutory domicile test
Article 4 B of the Code général des impôts (CGI) sets out a statutory domicile test. A person is treated as domiciled in France for tax wherever any of the following apply:
their foyer (family home) or lieu de séjour principal (main abode) is located in France
they carry on a professional activity in France (employed or self-employed), unless they can demonstrate that such activity is merely ancillary
the centre of their economic interest is located in France
The concept of foyer allows taxation of individuals working overseas while their family lives in France. Lieu de séjour principal focuses on where the person spends most of the fiscal year (1 January to 31 December), generally the place where they are present for more than 183 days...
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