3. Liability to French Income Tax

1. 3.1 Basic Rule
2. 3.2 Your Residency Status
3. 3.3 Your Fiscal Household
4. 3.4 Your Taxable Income

3.1. Basic Rule Concerning Liability to French Income Tax

Personal income tax in France is called Impôt sur le revenu.

Even if you do not have a permanent home in France, you may be subject to French income tax, depending on the type of income you earn in France and the terms of any double taxation treaty (convention) between your home country and France.

These taxation treaties have been developed in order to avoid a situation where the same income is taxed twice, and to determine the rights of taxation between two countries.

The treaties form the basis upon which a decision is made as to which country you are fiscally resident, and the basis upon which you will be taxed.

In the following pages we summarise the potential tax liability in France of individuals. Business interests, and and certain other specialist employment groups affected by cross-border taxation policies are not considered in any detail.