France offers the perfect blend of culture, lifestyle, and opportunity. Whether you're drawn by world-renowned cuisine, rich history, stunning architecture, or vibrant cities like Paris, Lyon, and Marseille, France is a top destination for expats seeking a new adventure in Europe.
In this guide, we’ll walk you through everything you need to know about relocating to France from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
TaxPilot recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
France follows a residence taxation model. If you are resident, you will pay tax worldwide incomes. If you are non-resident, you will pay tax on local incomes only.
if your family and investments are located in France during the tax year.
if your professional activity takes place in France during the tax year.
if your main residence is located in France during the tax year.
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Tax on property and share sales
Tax on value of owned assets
Tax on assets passed to heirs
Tax to contribute to state welfare
If you receive incomes overseas while you are living in France, you may find the source country, as a starting point, continues to tax the income which may cause double taxation unless you are using special tax regime.
Double taxation agreements can be used to mitigate double taxation and receive tax free income. As such, the more double taxation agreements a country has, the better, as agreements will ensure you’re not taxed twice and even better, ensure your income is tax free.
At present, France has 125 double taxation agreements signed.
