How is the main place of stay in another country proven?

With a day count backed by evidence and, where a treaty exists, with the other country's certificate of tax residence. Treaty tie-breaker rules prevail.

Tax residence in France: where the days come in

The French General Tax Code defines tax domicile by four alternative criteria: the home, the main place of stay, the main professional activity and the centre of economic interests. Meeting one is enough. There is no day threshold written in the law.

In administrative and court practice, the main place of stay is identified with having spent more than 183 days of the year in France, and that is the count this calculator offers. But the family home weighs more: someone whose spouse and children live in France is usually resident even if they travel most of the year.

Source: General Tax Code, article 4 B

Calculator

The family home, the main professional activity or the centre of economic interests in France are each enough for residence regardless of days.

Your stays

Add each period spent in France. Trips starting after today are evaluated as a plan. Nothing is stored or sent to any server.

Arrival

Departure

Leave empty if you are still there.

Result as of today

France.

Add at least one stay to see the count.

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Frequently asked questions

Am I safe below 183 days?: Not necessarily. The home, the main professional activity or the centre of economic interests in France are enough for residence regardless of days.
How is the main place of stay in another country proven?: With a day count backed by evidence and, where a treaty exists, with the other country's certificate of tax residence. Treaty tie-breaker rules prevail.

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Esta calculadora en español

This calculator counts days under the criteria stated in its assumptions and does not replace professional analysis. Rules change; always check the version in force.