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The Daily Insight

Can you be resident in France but tax resident in UK?

Author

Ava Robinson

Published Apr 02, 2026

You can be resident in both the UK and France simultaneously. In this case, ‘tie breaker’ rules in the UK/France double tax treaty will determine where you are resident for tax purposes.

What makes you a tax resident in France?

According to the domestic French legislation, the criteria for individuals to be considered a tax resident in France are the following: they carry on a professional activity in France, salaried or not, unless they can prove that it is a secondary activity; • they have the centre of their economic interests in France.

How long can French residents stay in UK?

If you’re not in any of these situations, you can only stay in the UK as a visitor for up to 6 months. If you want to live in the UK, you’ll need a work, study or family visa. You can check if you can get a visa on GOV.UK.

How long can I work in France before paying tax?

Very simply, if you spend more than 183 days in France in a French tax year (the calendar year), then you will be regarded as resident for tax purposes for the whole of the year.

What are the tax rules for living in France?

FRENCH TAX RESIDENCY RULES. If you are tax resident in France, then you are liable to pay French tax on your worldwide income, gains and wealth, and are subject to the French succession (inheritance) tax rules. It is your responsibility to make yourself known to the French tax authorities and to fully declare your income and assets accordingly.

Is there a definition of tax resident in France?

Although there is a definition of ‘tax resident’ in French law, national law is subordinate to international laws and treaties to which France is party and different countries each have their own definition of legal residency.

Do you have to pay inheritance tax in France?

Inheritance tax in France is notoriously complicated. For deceased residents of France all worldwide assets are subject to French inheritance tax, while all French-based estates are subject to tax even if the beneficiary isn’t a resident in France.

How are real estate investments taxed in France?

An individual may own the property either direct, or through a “Societe Immobiliere de Copropriete” (Article 1655 ter CGI) which is basically a real estate partnership; there are no significant tax differences when the individual is French tax resident, as the SCI is fully transparent for French tax purposes.