Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Habitual residence definition

What does Habitual residence mean? Habitual residence describes the place where a person is normally and genuinely living and integrated, forming the centre of their life, rather than a temporary stay. It is a factual concept developed mainly in case law, not a single statutory definition, and is used across family law, child abduction (Hague 1980), child protection (Hague 1996), maintenance, and other private international law/conflict of laws questions of jurisdiction and applicable law. Key features: it requires a stable degree of residence and social/family integration; mere presence or a stated intention to settle is insufficient by itself, and there is no requirement of permanence. Habitual...

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

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Practice notes

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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Patrick Delas

Russell-Cooke

Web page updated on 22/05/2026

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