Under Article 4 B of (French) General Tax Code, a person is considered to have his tax residence in France if: He has his home or his main place of residence in France. She has a main professional activity in France. In France, it has the center of its economic interests.
Since July 2020, the Council of State considers that, in order to define the tax residence of a person, it is not necessary to determine whether the total duration of the stays that he has made in a State exceeds 183 days in the country. year (as was the case previously). The usual stay in a State must be assessed in the light of the frequency, duration and regularity of stays in that State which are part of the person's normal rhythm of life and which are more than transitory (CE, 8th and 3rd ch. Combined, July 16, 2020, n ° 436570).
