UK-France estate planning—introduction
Produced in partnership with Patrick Delas of Russell-Cooke
Practice notesUK-France estate planning—introduction
Produced in partnership with Patrick Delas of Russell-Cooke
Practice notes
Tax domicile (domicile fiscal)
Individuals are subject to French tax on a worldwide basis where their domicile fiscal is situated in France.
Domicile is to be considered here in the civil law sense of the term and generally corresponds to the individual's Habitual residence.
Tax household (Foyer fiscal)
The Foyer fiscal (tax household) includes spouses/civil partners and their dependent children and will be taxed as a unit unless the individuals live separately.
Statutory domicile test
Article 4 B of the Code général des impôts (CGI) contains a statutory domicile test.
Individuals are regarded as having their domicile in France for tax purposes wherever:
- •
their foyer (family home) or their lieu de séjour principal (principal abode) is situated in France
- •
they exercise a professional activity in France (employed or self-employed, unless they can justify the ancillary character of said activity)
- •
the centre of their economic interest is situated in France
The notion of foyer enables taxing individuals working abroad while their family lives in France.
The lieu de séjour principal focusses on where
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Jurisdiction(s):
United Kingdom
Related legal acts:
Key definition:
Habitual residence definition
What does Habitual residence mean?
The mere presence in this jurisdiction coupled with an intent to permanently relocate here.
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