Steuerresidenz in France: Der 183-Tage-Test
183-Tage-Schwelle
Wie die 183-Tage-Regel in France funktioniert
France considers you resident if your main home, economic interests, or professional activity is there. The 183 day test is one of several criteria.
Kalenderjahr (Januar bis Dezember). Das bedeutet, dass dein Tageszähler am 1. Januar zurückgesetzt wird. Tage aus dem Vorjahr werden nicht übertragen.
Wenn du 183 Tage überschreitest, kann France dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
Article 4B of the French tax code sets out four alternative routes to residency: having your home (the foyer in French) in France; making France your principal place of residence (which typically means more than 183 days); making France the principal place of your professional activity; or having France as the centre of your economic interests. Any one of them is enough, and the French tax authority does not require all four.
Was als Tag gilt
France usually counts your arrival day but not your departure day. Pure transit between non Schengen flights through a French airport is generally not counted at all.
Was über die Tageszählung hinausgeht
The foyer test is the one that catches people off guard. It looks at where your family habitually lives and where any school age children attend school, and it can override the day count on its own. Working from France is similarly powerful: a main professional activity carried out on French soil makes you resident even with fewer than 183 days, unless you can show the work is genuinely ancillary.
Besondere Steuerregelungen
The "régime des impatriés" (inbound expatriate regime) hands new arrivals a partial exemption on certain foreign source income and on the impatriation premium paid by their employer. Eligibility is limited to people who were non resident for the previous five years, and the benefit runs for up to eight years from arrival.
Doppelbesteuerungsabkommen
French treaties use the OECD tiebreaker hierarchy. When dual residency comes up in practice, the home and centre of vital interests tests usually do most of the work.
Häufig gestellte Fragen
Can I be French tax resident with under 183 days?
Yes. France can classify you as resident with fewer days if it is the centre of your economic interests, the place where your main professional activity happens, or where your family lives.
How does the inbound expatriate regime work?
Qualifying employees and corporate officers transferred to France pick up partial exemptions on the impatriation premium, on some foreign source income, and on capital gains tied to foreign assets, for up to eight calendar years after arrival.
Does Schengen 90/180 affect French tax residency?
No. Schengen 90/180 is a visa rule that caps short stay tourist presence at 90 days within any rolling 180 day window. French tax residency runs on its own set of tests and is unaffected by it.
Offizielle Quelle: https://www.impots.gouv.fr/international-particulier
Verfolge deine Tage in France
BorderLog zählt deine Tage automatisch und warnt dich, bevor du die 183-Tage-Schwelle erreichst.
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