Settling your tax domicile
The two regimes of article 4 A, the three alternative criteria of article 4 B of which one suffices, then what a non-resident still declares as French-source income. Three modules on an expatriation where the family stayed in France. All the prose is free to read; the case study and quizzes are sold.
Advanced3 modules26 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Filing my income tax return· Step 2 of 12· Next step: Deducting your professional expenses
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- State the two regimes article 4 A distinguishes.
- Place what tax domicile governs, and what it does not.
- Understand that tax domicile is not a matter of choice.
- Place the role of international treaties in settling residence.
- Separate where one feels at home from tax domicile as the code defines it.
- State the three criteria of tax domicile.
- Retain that the criteria are alternative, not cumulative.
- Separate the household from the place of main stay.
- Place the proviso on activity carried on as a secondary matter.
- Know the presumption bearing on directors of large companies.
- Retain what non-residence changes in practice for the base.
- List the main categories of French-source income.
- Separate income attached by its location from income attached by its payer.
- Place property income within that list.
- Understand why article 164 B is a list and not a principle.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountTwo obligations, one boundaryWhat you will be able to do
- State the two regimes article 4 A distinguishes.
- Place what tax domicile governs, and what it does not.
- Understand that tax domicile is not a matter of choice.
- Place the role of international treaties in settling residence.
- Separate where one feels at home from tax domicile as the code defines it.
- Module 29 minIncluded in the full courseThree criteria, and one is enoughWhat you will be able to do
- State the three criteria of tax domicile.
- Retain that the criteria are alternative, not cumulative.
- Separate the household from the place of main stay.
- Place the proviso on activity carried on as a secondary matter.
- Know the presumption bearing on directors of large companies.
- Module 39 minIncluded in the full courseWhat a non-resident still declaresWhat you will be able to do
- Retain what non-residence changes in practice for the base.
- List the main categories of French-source income.
- Separate income attached by its location from income attached by its payer.
- Place property income within that list.
- Understand why article 164 B is a list and not a principle.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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