FR1.4.1 Income Tax | France | France | Tolley's Global Mobility: Personal Taxes

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FR1.4 Taxation of non-residents

Commentary

FR1.4.1 Income tax | France

France

FR1.4.1�� Income tax

Subject to the provisions of tax treaties for the avoidance of double taxation, individuals who are non-resident in France are required to pay tax on French sourced income.

The following are income from French sources (CGI, Ar 164B):

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•�� income from property situated in France or from rights relating

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FR1.4 Taxation of non-residents