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

Home / Tolley's Global Mobility: Personal Taxes / France / FR1 Overview of the tax regime in France / FR1.4 Taxation of non-residents / FR1.4.1 Income tax

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):

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

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

UK2.8.2 UK tax issues on the incorporation of a business

UK2.4.1 UK taxation of pensions

FR2.3.1 Renting furnished property

IS2.7.1 Registration

UU��ֱ��

FR1.4 Taxation of non-residents