French law defines whether you are resident or non-resident, but it is international law that has the last word.

Although many international property owners speculate on the difference between being 'physically' resident in France and being 'tax' resident, in practice for the overwhelming majority of people they are one and the same.

However, if you live between two or more countries and you have income from different countries your residency status is not always self-evident, and the residency status of a couple need not always be the same.

You will find below links to our guide to residency rules in France.