Module 18 min850 wordsFree — no account

Two obligations, one boundary

A way to check what has landed — no marks, no account · 1 section · 175 words · 3 min

Test yourself

Question 1 of 3

What is a person domiciled in France for tax purposes taxable on?

French-source income onlyThe whole of their incomeThe income they choose to attach to France

Question 2 of 3

Can tax domicile result from the taxpayer's choice?

Yes, by an election made in the returnNo: the code sets criteria that the facts either meet or do notYes, but only on departure abroad

Question 3 of 3

What happens if a treaty does not regard the person as resident of France?

They remain domiciled in France if an article 4 B criterion is metThey cannot be treated as having their tax domicile in FranceThe treaty has no bearing on tax domicile

Read in French

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.