Moving to France is a dream for many — a lifestyle filled with sunshine, good food, and a beautiful culture… writes Tracy Leonetti, founder of LBS in France. But along with la belle vie comes paperwork and bureaucracy, especially when it comes to residency and taxes.
One of the most common questions I receive as a relocation expert is: “If I obtain a Carte de Séjour, do I automatically become a French tax resident?”
Let’s break it down.
Carte de Séjour:
What It Is (and Isn’t)
The Carte de Séjour is your residency permit in France. It’s proof that you are legally residing here beyond 90 days, and there are different types depending on your situation — whether you’re retired, working, self-employed, or here as a family member.
But here’s the important bit: Obtaining a Carte de Séjour does not automatically make you a tax resident in France.
When Do You Become a French Tax Resident?
France considers you a tax resident if any of the following apply:
- France is your main home (where your family lives, or where you spend most of your time).
- France is your principal place of economic activity (where you work or run your business).
- You spend more than 183 days a year in France.
- France is the centre of your economic interests (for example, if your income, assets, or main business are based here).
- So, while the Carte de Séjour allows you to live in France, it’s these criteria that determine your tax residency status.
What Happens If You Are a Tax Resident?
If you meet the above criteria and are considered a French tax resident, you are legally required to declare your worldwide income — including pensions, rental income, dividends, and business earnings from abroad.
This doesn’t necessarily mean you’ll be taxed twice. France has double taxation treaties with many countries, including the UK, USA, Canada, and Australia, which help avoid paying tax on the same income twice. But you must still declare everything to the French tax authorities.
For Non-Tax Residents:
What to Know
If you hold a Carte de Séjour but do not meet the tax residency criteria, you’re typically only liable to pay taxes on income sourced from within France (such as rental income from French property or employment income earned in France). However, it’s essential to review your status regularly — many expats accidentally become tax residents by spending more time in France than they initially planned.
How to Protect Yourself:
Key Tips
- Track your days in France. The 183-day rule is crucial.
- Keep records of where your financial and family ties are based.
- Declare income transparently once you’re tax resident. France values transparency, and mistakes can be costly.
- Get professional help if you’re unsure — tax laws vary depending on nationality, visa type, and personal circumstances.
FINALLY, France is a wonderful place to live, but it comes with its fair share of
administrative responsibility. The good news? With good planning and support,
you can navigate it smoothly.
At LBS in France, I help individuals and families make informed decisions, handle paperwork, and find clarity in the complex world of French administration.
So yes, obtaining a Carte de Séjour is a big step — but with the right guidance, it
doesn’t have to be overwhelming.
Live your best life in France — with confidence and clarity.
