French General Tax Code
In force1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A :
a. Persons who have their home or main place of residence in France;
b. Those who carry on a professional activity in France, whether employed or self-employed, unless they can prove that this activity is carried on there on an ancillary basis;
The directors of companies whose registered office is located in France and which have an annual turnover there of more than €250 million are deemed to carry on their professional activity in France on a principal basis, unless they can prove otherwise. For companies that control other companies under the conditions defined in article L. 233-16 of the French Commercial Code, turnover means the sum of their turnover and that of the companies they control.
The managers referred to in the second paragraph of this b are understood to mean the chairman of the board of directors when he assumes the general management of the company, the chief executive officer, the deputy chief executive officers, the chairman and members of the management board, the managers and other managers with similar functions;
c. Those who have the centre of their economic interests in France.
2. Also considered as having their tax domicile in France are employees of the State, local authorities and the hospital civil service who perform their duties or are entrusted with a mission in a foreign country and who are not subject in that country to personal tax on all of their income.
