Taxation of expatriates

You are on the other side of the world or are seriously thinking about it. You think about all these life experiences that await you, but don’t forget the taxes abroad to which you might be subjected…

Here’s a little guide to help you spot in the tax puzzle for expats.

You are a French tax resident

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

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

If you are in this category, you will have to report all your income in France.

You are a non-French tax resident

To be a non-french tax resident, you must no longer meet the above criteria. Thus, French tax non-residents are all tax-exempt 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 will also need to check the agreements signed between France and your host country, which could allow you to optimize your taxation abroad.

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