The 183 days tax residence!

<h4>We often talk about the 183-day rule in France for being a non-French tax resident and therefore no longer paying taxes there.<&sol;h4>&amp;NewLine;<p>But be careful; this is only one of the 4 criteria, so if you meet one of the other 3, the subject remains unresolved;<&sol;p>&amp;NewLine;<h4>As a reminder, the criteria are &amp;colon;<&sol;h4>&amp;NewLine;<p>- the taxpayer's home or main place of residence&amp;home means the place where the taxpayer normally lives, i.e. the place of habitual residence, provided that this residence in France is of a permanent nature&amp;period;<&sol;p>&amp;NewLine;<p>- or their professional activity &amp;colon; are also considered as having their domicile in France the persons who exert in France a professional activity&amp;comma; salaried or not&amp;comma; unless&amp;rsquo&amp;semi;they justify that this activity is exerted there on a purely accessory basis&amp;period;<&sol;p>&amp;NewLine;<p>- or the center of their economic interests&amp;comma; this is the place where the taxpayers have made their main investments&amp;comma; where they have the headquarters of their business&amp;comma; where they administer their assets&amp;period;<&sol;p>&amp;NewLine;<p>If one of these criteria is met, the taxpayer will be considered to have his or her tax domicile in France, and will therefore be subject to tax on a worldwide basis, including all income and assets from French and foreign sources. At this stage, it is strongly recommended to carry out an expatriation asset assessment to define the risks and adjustments to be made to avoid the risk of being qualified as a French tax resident;<&sol;p>&amp;NewLine;<p>Then, in the event of a dispute&amp;comma; we will appeal to the tax treaty &amp;lpar;hoping that&amp;rsquo&amp;semi;there is one with your country of&amp;rsquo&amp;semi;expatriation&amp;rpar; to settle the dispute&amp;period;<&sol;p>&amp;NewLine;<h4><strong>But what is this 183-day &amp;quest principle?<&sol;strong><&sol;h4>&amp;NewLine;<p>As a general rule, taxpayers who stay in France for more than six months in a given year are considered to have their main place of residence in France.<&sol;p>&amp;NewLine;<p>So we're talking about 183 days or half a year on French territory ... but it's better to think in terms of a "main stay"&amp;period;<&sol;p>&amp;NewLine;<p>The main residence condition is deemed to have been met when taxpayers are personally and effectively present in France on a principal basis&amp;comma; regardless of where and under what conditions their families reside&amp;period;<&sol;p>&amp;NewLine;<p>It is also important that those concerned live in hotels, in private homes or in accommodation made available to them free of charge&amp;period;<&sol;p>&amp;NewLine;<p>However, the duration rule is not an absolute criterion&amp;period; Thus, a taxpayer who has spent the same year in several countries will be considered to be domiciled for tax purposes in France if the duration of his stay in France is greater than that of his stays in the other countries&amp;period; This is what case law reminds us&amp;period;<&sol;p>&amp;NewLine;<p>Note that this 6-month rule does not apply to the taxation of income for the year in which the taxpayer acquires a domicile in France or transfers his domicile abroad;<&sol;p>&amp;NewLine;<p><a href&equals;"http&colon;&sol;&sol;french-expat&period;blogspot&period;pt&sol;2017&sol;09&sol;la-fiscalite-des-183-jours-de-residence&period;html">Source<&sol;a><&sol;p>&amp;NewLine;<div style&equals;"position&colon; fixed&semi; left&colon; -3000px&semi; width&colon; 1000px&semi; overflow&colon; hidden&semi;">&amp;NewLine;<div ><&excl;-- x-tinymce&sol;html --><&sol;p>&amp;NewLine;<h4>We often talk about the 183-day rule in France for being a non-French tax resident and therefore no longer paying taxes there.<&sol;h4>&amp;NewLine;<&sol;div>&amp;NewLine;<&sol;div>&amp;NewLine;