Identifying your tax residence

As a foreign national with French earnings, it is crucial to figure out your income tax obligations as soon as possible.

What is a tax residence ?

Your tax residence (résidence fiscale) determines whether you must declare part or all of your French income. Your tax residence is defined by various criteria in French legislation and international tax treaties, including the location of your main place of residence, where your spouse and children reside, and your sources of income. More information here.

If your tax residence is in France, you must pay tax on all your sources of income, whether French or foreign. More information here.

Most countries have established tax treaties with France. The goal of these agreements is to prevent tax evasion as well as the double taxation of income. These treaties define the criteria used to determine your tax residence and may stipulate any tax obligations you have in your country of origin with regards to your French income. More information here.

Requesting a tax identification number

You should request a tax identification number from the tax authorities as soon as possible after arriving in France. You will need this number to access your online income tax profile (Votre espace particulier), available via the tax agency’s official website. There, you can request that your PAS rate be adjusted to reflect your personal circumstances.

This process requires that you complete French tax form no. 2043. Given that this form only exists in French, it would be a good idea to get outside help (see “Where to go for more information”).