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3. Liability to French Income Tax
3.1. Basic Rule Concerning Liability to French Income TaxPersonal income tax in France is called Impôt sur le revenu. You are liable to income tax if you are fiscally resident in France, on the income of the whole household, and on the basis of your worldwide income. 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.
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