Ne plus être résident fiscal français, comment faire ?

😉 Learn more 👉🏼 https://linktr.ee/quarma_and_co 📤 Contact me - [email protected] 💻 Website - https://quarma.net _______ SOCIAL MEDIA _______ YouTube -    / @quentincellerier-quarma   LinkedIn -   / quentin-cellerier   Instagram -   / quentin_cellerier   ____________________________________ How to cease being a French tax resident 🌍 International Taxation and France Tax residence in France = taxation of income from French and foreign sources = unlimited tax obligations (unless a tax treaty applies) Tax residence not established in France = income tax only on income from French sources Article 4A of the French General Tax Code (CGI) 🇫🇷 French Domestic Law The fact that the criteria are alternative means that only one of these criteria needs to be met for a person to be considered a tax resident of France: 1. Persons having their home or principal residence there 2. Their professional activity there 3. The center of their economic interests The Council of State has ruled that these are alternative criteria and that they must be analyzed successively in this order: 1/ Personal criteria take precedence over 2/ Professional criteria, which in turn take precedence over 3/ Economic criteria 1/ Home or principal residence: the home is considered to be the place where the taxpayer normally lives, their habitual residence, and is of a permanent nature. 2/ Professional activity: the activity is considered principal if the taxpayer spends the majority of their actual time there. 3/ Center of their economic interests: to meet this criterion, the taxpayer must own property in France. French tax residency is the majority of one's income-producing assets. *Article 4B of the French General Tax Code (CGI) 🛩️ How to cease being a French tax resident At the international level: there is French domestic law and the domestic law of the country in which you want to become a tax resident = you can only be a tax resident of one of the two countries; this is the "French tax residency" which is "the tax resident" and will To decide "OK, great, thanks. And what does this tax treaty say?" 1. 🏠 You are a tax resident of the country where you have a 𝗳𝗼𝘆𝗲𝗿 𝗱’𝗵𝗮𝗯𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗽𝗲𝗿𝗺𝗮𝗻𝗲𝗻𝘁 "And if we can't determine it?" » 2. ⏱️ You are a tax resident of the state where you live. “Yes, but what if I habitually reside in both countries?” » 3. 🪪 You will be a tax resident of the state whose nationality you are 𝗽𝗼𝘀𝘀𝗲̀𝗱𝗲𝘀 𝗹𝗮 𝗻𝗮𝘁𝗶𝗼𝗻𝗮𝗹𝗶𝘁𝗲́ “And if I have dual nationality, you’ll tell me?” » 4. 🤝🏼 So the competent authorities of the 2 countries will be affected by the tax residency dispute. To put it simply, you're going to be in a tax residency "conflict" between the two countries. ⚠️ The 183-day myth, hence the importance of careful planning. Your expatriation Managing this "conflict" And establishing a new tax residence 😉 📑 Form 2042 NR and some precautions to take When to fill out Form 2042 NR? This declaration must be completed: when leaving France or before returning to France during the calendar year if French-source income was received after leaving France or before returning to France Some common-sense precautions to take: Pay taxes in the country where you want to be a tax resident Register with the town hall, the embassy, ​​and any other relevant authorities for French citizens living abroad in that country, etc. Have personal subscriptions: fiber optic internet, telephone, TV, water, electricity, leisure activities, etc. for your home (primary residence) Request a property title, a rent receipt, etc. (No roommates, no subletting) Spend more time in the country where you want to be a tax resident than in the country where you no longer want to be a resident etc…