Taxation of expatriates

You’re on the other side of the world, or seriously thinking about it. You think of all the life experiences that await you, but don’ t forget the foreign taxes and duties you could be subject to…


Here’s a short guide to help you navigate the tax headache for expatriates.

You are a French tax resident

To be a French tax resident, you need to meet the following criteria:

  • Your main place of residence is in France, and your spouse and children live in France.
  • You have a profession in France, whether salaried or not.

If you fall into this category, you will have to declare all your income in France.

You are a non-French tax resident

To be a French tax non-resident, you must no longer meet the above criteria. As a result, all non-French tax residents are exempt from paying taxes in France, and pay them in the host country. But be careful! You remain partially taxable in France if :

  • You own one or more homes in France (which are therefore secondary).
  • You continue to receive income from France.

You’ll also need to check the tax treaties signed between France and your host country, which could enable you to optimize your taxation abroad.

But wherever you go, whether you’re a French tax resident or not, don’t forget your expatriate insurance!

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