???? Learn more ???????? https://linktr.ee/quarma_and_co ???? Contact me - [email protected] ???? Website - https://quarma.net _______ SOCIAL MEDIA _______ YouTube - / @quentincellerier-quarma Linkedin - / quentin-cellerier Instagram - / quentin_quarma ____________________________________ No longer being a French tax resident, what to do ???? International Taxation and France Tax domicile in France = taxation of income from French and foreign sources = unlimited tax obligations (except for applicable tax treaty) Tax domicile not established in France = income tax on income from French sources only *Article 4A of the General Tax Code (CGI) ???????? French Internal Law The fact that the criteria are alternative means that it is sufficient for only one of these criteria to be met for a person to be tax domiciled in France 1. people who have their home, their main place of residence there 2. their professional activity 3. the center of their economic interests The Council of State considered that these are alternative criteria and that they must be analyzed successively in this order *1/ personal criteria prevail over 2/ professional criteria, which themselves prevail over 3/ economic criteria 1/ Home, main place of residence: the home is considered to correspond to the place where the taxpayer normally lives, their habitual place of residence and is of a permanent nature 2/ Professional activity: the activity is considered to be main if the taxpayer spends the majority of their actual time there 3/ Center of their economic interests: to meet this criterion, the taxpayer must have the majority of their income-producing assets on French territory *Article 4B of the General Tax Code (CGI) ????️ How to no longer be a French tax resident At the international level, there is French domestic law and the domestic law of the country in which you want to become a tax resident = you can only be a tax resident of one of the 2 countries, it is a tax treaty that is “agreement” and will decide “OK great thanks, and what does this tax treaty say? » 1. ???? You are a tax resident of the country where you have a taxable income “and if we can’t determine it? » 2. ⏱️ You are a tax resident of the State where you are resident in the country “yes, but what if I habitually reside in both countries? » 3. ???? You will be a tax resident of the State of which you are a member « and if I have dual nationality you will tell me? » 4. ???????? So the competent authorities of the ???? ????́???????????????? ???????????????????????????????????? ???????? ???????????????????????????????? ????'???????? ???????????????????????? ???????????????????????? to put it simply, you will enter into a “conflict” of tax residence between the 2 countries ⚠️ Myth of the 183 days, hence the interest in planning your expatriation well the management of this "conflict" and the establishment of a new tax residence ???? ???? Form 2042 NR and some precautions to take When to fill out form 2042 NR? This declaration must be completed in the event of departure abroad or before returning to France during the calendar year as long as income from French sources was received after departure abroad or before returning to France Some common sense precautions to take pay taxes in the country in which you want to be a tax resident declare yourself at the town hall, at the embassy, ​​at everything concerning French people abroad in said country, etc. have personal subscriptions: fiber, telephone, TV, water, electricity, leisure, etc. for your accommodation (main residence) request a title deed, a rent receipt, etc. (no shared accommodation, no subletting) spend more time in the country in the country in which you want to be a tax resident than in the country in which you no longer want to be a resident etc…