Tax residence

Regarding Tax, the first step is to establish the tax residence. Tax residence will determine to which extent an individual and his family is submitted to tax in his home country and in the country of expatriation.

In order to define the tax residence, one has to review the list of criteria enunciated by the home and host countries.

In France, 4 concepts are taken into consideration :

  • home, that is where the family is living.
  • principal professional occupation,
  • principal place of stay,
  • center of economic interests.

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