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You are a foreign legal entity

You have to consider the location of the head office.


You are a private individual

If you have filled out an income tax return in France and are liable to tax on all your income, you are a French resident (taxpayer in France).

Art. 4 B of French Tax Code
The state employees who are living and working out of France (ambassadors, consuls, diplomats…) carry on being treated as French residents (if they pay no tax where they live).

If you have only filled out a tax return on part of your income (ex : income from shares, from rent of a property located in France…), you will be taxed as a non-resident.

In practice : if you get and declare some income from a professionnal activity or if you are pensioned in another State than France, you will be treated as a non-resident.

Precisions

People living in the Overseas Departments are considered as being French resident.

People living in the Overseas Territories are non-resident.


OUR ADVICE

Producing a "Statement of account", or a certificate from your local tax office will help to know in which case you are.

For the capital gain tax calculation, it is your situation at the moment of the completion of the sale that is taken into consideration. So be careful of changes that can happen after the preliminary contract ! (wedding, divorce, French "PACS"…).