I would like to know what the maximum amount of time I can spend in France and not be considered a fiscal resident. I rent a house full time but do not live in France full time or file taxes in France as I am a US resident. I do pay the local taxes d'habitation which has to do with the rental tax on the house I rent.


There seems to be a rule that spending more than 183 days a year in France makes you a fiscal resident : Résident fiscal en France

But it is more a rule of thumb than a law.

The French tax website lists some points that make you a fiscal resident :

  • your 'home' (foyer) (meaning partner, childs, ...) is in France, even if you travel a lot.

  • you have a professional activity in France

  • your main economic interests take place in France (business, investments, ...)

There's one mysterious sentence on this page :

Dans certains cas vous pouvez être imposés en France si vous disposez directement ou indirectement d'une ou plusieurs habitations dans notre pays.

In some cases, you can be taxed in France if if you benefit directly or indirectly of a housing in our country.

(although that might refer to the Taxe d'habitation).

  • Thanks audionuma, I rent a home for the moment and will next year be paying a taxe d'habitaion But have no financial interests in France. It looks like I might need to find a professional international tax consultant for a definitive answer. All the documentation I have found is very ambiguous!!!! And as an American the laws that apply to UK residents won't apply for me… Thanks for you answer!!!!
    – Lily Pugh
    Feb 19 '15 at 6:47
  • When in France, if you do speak french or can be helped by a french speaker, you can have a free appointment at your Centre des Impôts to get more information from the tax administration.
    – audionuma
    Feb 19 '15 at 6:59
  • Thank you I will call to make an appointment to see what information They can give me.
    – Lily Pugh
    Feb 20 '15 at 9:01

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