French Tax Authorities reassure non-residents!
Due to the pandemic, people who are ordinarily domiciled outside of France but were present at the time of the quarantine risked reclassification of their non-resident status with the related tax consequences. The tax administration has just given a clear answer on the subject.
Regardless of their nationality, persons are considered to be domiciled in France for tax purposes if:
their home is in France;
they perform a professional activity in France (under employment contract or otherwise) unless it is clearly a secondary/ancillary activity;
they have a center of their economic activity/interests in France.
Thus, it concludes that a temporary stay in France due to restrictions of movement (“travel ban”) is not likely to bring about a change in tax status.
by Aziz Ghiyati
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