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Two obligations, one boundary
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — General tax code, article 4 A: persons whose tax domicile is in France are liable to income tax by reason of the whole of their income, those whose tax domicile is outside France by reason only of their French-source income; version in force since 1 July 1979 — verified on September 8, 2026
- impots.gouv.fr — Suis-je non-résident fiscal ?: restatement of the article 4 B criteria and the role of international tax treaties, whose criteria override domestic legislation where several countries claim the same residence (page updated 8 April 2026) — verified on September 8, 2026
Contents linked from this module
- Filing your income tax return
What a French tax resident declares once the worldwide base is established.
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.