If you are tax resident in France, you are liable for French tax on your worldwide income, gains and property wealth. This applies regardless of whether you bring the income into France or leave it in the UK. Income earned from UK assets is also liable to tax in the UK in most cases.

How is investment income taxed in France?

Generally, a French resident is liable to French income tax on investment income, whether from French or foreign sources. Dividend income is subject to a flat rate tax (PFU, sometimes referred to as the ‘flat tax’) set at 30%, including income tax at 12.8% and social surtaxes at 17.2%.

What constitutes residency in France?

If any of the following criteria are met, you can be considered French resident: You spend at least 183 days in France in the year. You have a professional activity in France. Your centre of economic interests is in France.

Do I pay tax on UK income if I live abroad?

You can live abroad and still be a UK resident for tax, for example if you visit the UK for more than 183 days in a tax year. Pay tax on your income and profits from selling assets (such as shares) in the normal way. You usually have to pay tax on your income from outside the UK as well.

Can I live in France and work for a UK company?

Whether or not a UK company, partnership or sole trader has a registered office in the UK and has clients who are based in the UK (or outside of France), if you move to France and are considered a French resident, you cannot simply work for that UK company under the same conditions as you did when you were UK resident.

Are French citizens taxed on worldwide income?

Whatever the nationality, a person who is a tax resident in France is taxable on their worldwide income. People not living in France are subject to limited tax on their income from French sources only.

How to determine your tax residency in France?

In the absence of any other deciding criteria among the above (primary place of residence or no place of residence in either country), your tax residence will be in France if you hold French nationality. Failing which, the tax authorities in the two countries may be asked to decide upon your tax residency.

What kind of tax do you pay on real estate in France?

Special rules applicable to real property A 3% tax applies in principle to all entities having immovable properties in France, irrespective of their form and whether they have the legal capacity to act as a legal entity. The 3% tax applies to corporations, funds, trusts and other institutions.

Do you pay tax on income earned in France?

Unless expressly excluded by a tax treaty as subject to tax in another country or by domestic law, employment income earned in France and abroad by a resident is subject to French income tax, regardless of where payment is made and whether it is remitted.

What do you need to apply for permanent residence in France?

You can apply for a permanent residence document that outlines your rights to live in France permanently. You will need to prove your residency by showing documentation such as your tax returns to the relevant French authorities.