Articles

French taxation of non-residents

Articles on French non-resident taxation: French-source income, real estate, IFI, inheritance and reporting obligations.

This English page mirrors the French reference page for international clients. It is written for decision-makers who need a clear first reading before a tailored French tax analysis.

Articles in this category

Resources for non-residents with French assets, French-source income or cross-border family situations.

Article

Tax Filing Obligations for French Expatriates

Read the English version of this article and review the French tax points requiring a tailored analysis.

Article

Rental Income for Non-Residents in France: Tax Guide

Read the English version of this article and review the French tax points requiring a tailored analysis.

Article

IFI for Non-Residents: French Real Estate Wealth Tax

Read the English version of this article and review the French tax points requiring a tailored analysis.

Article

Life Insurance and Expatriation: French Tax Implications

Read the English version of this article and review the French tax points requiring a tailored analysis.

Article

Levy on Capital Gains of Non-Residents Under Article 244 bis A CGI

Read the English version of this article and review the French tax points requiring a tailored analysis.

Article

International Succession and French Inheritance Tax

Read the English version of this article and review the French tax points requiring a tailored analysis.

Article

International Donations: French Tax Framework

Read the English version of this article and review the French tax points requiring a tailored analysis.

How to use these resources

These articles are designed as a first map. They do not replace a review of the taxpayer’s documents, the applicable treaty and the French procedural deadlines.

Book a consultation

For a live matter, the first step is usually a video consultation or an office consultation to identify the issue, the deadlines and the supporting documents required.

This page provides general information only. French tax residence, exit tax, impatriation and cross-border reporting must always be analysed on the basis of the taxpayer’s facts, documents and applicable treaties.
+33 1 87 44 29 51Book a consultation