Here's my situation. Currently I am an expatriate in France doing a PhD and so receiving a salary in France.
As part of a project I will go for 3 months in another country (non-EU) and I will leave my current residence, so I will not have anymore an address in France. Note that I will still receive a salary from France in this period and I will not be paid by the destination country.
The goal is to come back, stay at my friend's place and look for a new apartment once I'm back. I am not sure when I will be back. It could vary between 20 December and 15 January.
Next year, as I've done this year, I will have to specify where I was resident on the 1st of January in the tax declaration (in order to compute the Taxe d'habitation I guess).
So the questions that now arise are the following:
- If my friend is hosting me and I specify his address, would he have consequences in the computation of his taxes (i.e., increase or decrease)? (scenario 1 - back before the 1st of January)
- Which address should I specify if the 1st of January I was abroad without an accommodation? In France? (scenario 2 - back after the 1st of January)