Residenza fiscale in France: il test dei 183 giorni
soglia di 183 giorni
Come funziona la regola dei 183 giorni in France
France considers you resident if your main home, economic interests, or professional activity is there. The 183 day test is one of several criteria.
Anno solare (da gennaio a dicembre). Il conteggio dei giorni si azzera ogni 1 gennaio. I giorni dell'anno precedente non vengono riportati.
Se superi i 183 giorni, France potrebbe tassare il tuo reddito mondiale come residente fiscale. Le conseguenze esatte dipendono dalla tua situazione personale, dagli eventuali trattati fiscali applicabili e dal tipo di reddito.
Come funziona il conteggio
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.
Cosa conta come giorno
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.
Oltre il conteggio dei giorni
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.
Regimi fiscali speciali
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.
Trattati fiscali
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.
Domande frequenti
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.
Fonte ufficiale: https://www.impots.gouv.fr/international-particulier
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