Articles

Tax residence

Articles on French tax residence, article 4 B CGI, treaty tie-breakers, Dubai transfer and return to France.

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 on French domestic residence, treaty residence and evidence files for cross-border taxpayers.

Article

Tax Residence in France: Criteria Under Article 4 B CGI

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

Article

Transfer of Tax Residence to Dubai: The Risks

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

Article

Impatriate Tax Regime Article 155 B CGI: Returning to France

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

Article

France-Switzerland Tax Treaty: Cross-Border Workers and Tax Residence

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

Article

Swiss Lump-Sum Taxation (Forfait Fiscal)

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

Article

The Concept of Mixed Couples in Tax Law

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

Article

Advantages of Expatriation to Panama

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