France belastingresidentieregels: de 183-dagentoets
Drempel van 183 dagen
Hoe de 183-dagenregel werkt 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.
Kalenderjaar (januari tot december). Dit betekent dat je dagentelling elke 1 januari opnieuw begint. Dagen uit het voorgaande jaar tellen niet mee.
Als je 183 dagen overschrijdt, kan France je wereldwijde inkomen belasten als belastingresident. De exacte gevolgen hangen af van je persoonlijke situatie, eventuele belastingverdragen en het soort inkomen.
Hoe de telling werkt
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.
Wat telt als een dag
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.
Meer dan alleen de dagentelling
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.
Bijzondere belastingregelingen
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.
Belastingverdragen
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.
Veelgestelde vragen
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.
Officiële bron: https://www.impots.gouv.fr/international-particulier
Houd je dagen bij in France
BorderLog telt je dagen automatisch en waarschuwt je voordat je de 183-dagendrempel bereikt.
Mijn eerste invoer toevoegen