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