France Vergi Mukimliği Kuralları: 183 Gün Testi

France considers you resident if your main home, economic interests, or professional activity is there. The 183 day test is one of several criteria.

Takvim yılı (Ocak - Aralık). Bu, gün sayınızın her 1 Ocak'ta sıfırlandığı anlamına gelir. Önceki yıldaki günler devretmez.

183 günü aşarsanız, France vergi mukimi olarak dünya çapındaki gelirinizi vergilendirebilir. Kesin sonuçlar kişisel durumunuza, geçerli vergi anlaşmalarına ve gelir türüne bağlıdır.

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.

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.

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.

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.

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.