3. Liability to French Income Tax

1. 3.1 Resident or Non-Resident of France?
   3.2 Your Fiscal Household in France
   3.3 Your Taxable Income in France

3.2. Your Fiscal Household in France

Broadly speaking, tax is levied on the total income of the whole household.

In French it is called the foyer fiscal, a phrase you will come across regularly in relation to your tax affairs.

Although a household need submit only one tax return, there are options available to children who may be 18 years and those under 18 earning an income.

If they earn only a small income there may be tax advantages in such children not being part of the foyer fiscal , but making their own declaration. If you later find out you did not make the best choice, you can ask the tax authority to do a recalculation.

Unmarried couples are treated the same as married couples, provided they have entered into a civil partnership, called Pacte Civile de Solidarité (PACS), which gives them much of the status and many of the rights and obligations of married couples.

If you live as an unmarried couple, without a PACS, then you are each required to complete a tax return.

If, during the year, you become married or separated then no less than three tax declarations need to be made – one by the married couple and one for each of the separated persons!

In the event of the death of one person in a marriage, two tax declarations need to be made covering the periods before and after death.