All articles by Alexandre Ippolito

The dangers of assessing French tax residency by solely considering whether an individual is spending more than 183 days in France. Contrary to a popular belief, the French tax authorities and French tax courts do not uniquely assess French tax residence by considering the number of days spent in France; they also take into account the economic and social ties with France, potentially leading to significant tax exposure. Assessing French tax residency Pursuant to article 4B of the French tax code, an individual is considered to be a French...