Tax policy directorate – Bureau a

2 – Tax treatment of persons domiciled in France 
Regardless of their nationality, persons domiciled in France for tax purposes are taxable on their 
worldwide income. 
3 – Tax treatment of persons not domiciled in France 
Subject to the provisions of tax treaties for the avoidance of double taxation, regardless of their 
nationality, persons not domiciled in France are taxable in France on their income from French sources 
only. Under Article 164 B CGI, only the following are deemed income from French sources: 
• 
Income from property situated in France or from rights relating to such property 
• 
Income from French transferable securities and all other securities invested in France 
• 
Income from business concerns situated in France 
• 
Income from professional activities, salaried or not, or from for-profit operations carried on in 
France 
• 
Capital gains on the transfer for valuable consideration of property or rights of all kinds and 
profits derived from transactions carried out in particular by property dealers, where they relate 
to businesses operated in France and to properties situated in France, property rights relating 
to them or shares in unlisted companies whose assets mainly consist of such property and 
rights 
• 
Capital gains on the transfer of shares in companies having their registered office in France 
• 
Amounts, including salaries, in consideration of artistic or sporting performances given or 
usedin France 
Under Article 164 B CGI aforesaid, the following are also deemed income from French sources where 
the payer of the income has his tax domicile or is established in France: 
• 
Pensions and annuities 
• 
Income received by inventors or in respect of copyright and all income derived from industrial or 
commercial property and similar rights 
• 
Amounts paid in consideration of services of any kind rendered or used in France 
Taxpayers domiciled outside France who receive income from French sources must in principle file a 
tax return.