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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
 Non residents may be taxable in France in specific situations subject to applicable treaty restrictions.
Special rules apply to expatriates. (to know more about this subject check expatriation).
Non French tax residents may be taxable on French source income.
Non French tax residents owning real estate located in France may be taxed onthe tax value of this real property. This taxation may be mitigated/avoided according to the applicable tax treaties.
A French employee, tax resident in France, who is not leaving near the border and who is seconded in a foreign country by his employer established in France, is tax exempt on the employement income received for this foreign activity* if it lasts more than 183 days over the 12 past months. The French Supreme Court ruled that the 183 days period includes the paid holidays and compensation days for overtime where ever the location they are effectively taken.
* Only some very specific activities are eligible.
IMPORTANT: The Court of Appeal of Paris judged that non resident individuals benefit from the tax advantages contained in the French tax code.
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