# CdS and tax



## NickStrong (May 24, 2012)

What French taxation implications are there in applying for a Carte de Sejour?
In other words, can one apply for a CdS on the basis of being in France permanently, if temporarily, but tax resident (paying taxes) in another country - eg UK. 
Or does the CdS automatically mean a French tax situation/declaration?

Many thanks for any advice.


----------



## Bevdeforges (Nov 16, 2007)

Think of a French carte de séjour as a "residence permit" - it isn't necessarily linked to the tax authority, but if you are "resident" in France, you're expected to file tax declarations. To renew a carte de séjour, they may very well ask to see your "avis d'imposition" (i.e. your tax assessment) - and if you don't have one, you may have problems renewing the CdS.

The Fisc defines "tax residence" fairly simply:
1. if you maintain your primary home in France
2. If you exercise a business or work in France
3. If you have your primary "centers of interest" (mainly financial) in France

Fulfill any of the 3 criteria and the Fisc considers you tax resident, whether or not you have a CdS. If you are present in France for 183 days in a calendar year, you can be "presumed" to be tax resident unless you can show really good reason why you aren't. And, the Fisc also says that it is possible to be "tax resident" in more than one country, depending on your circumstances.


----------



## NickStrong (May 24, 2012)

ok, thanks Bevdeforges for the swift reply. 
So (in outline)

Being resident = qualify for CdS = also liable for French tax (depending on details)
?


----------



## Bevdeforges (Nov 16, 2007)

Hm, not sure any equivalence is that direct here in France.

Technically speaking, being resident in France doesn't automatically imply a CdS. A CdS is an indication that a foreigner in France is legally in France - doing whatever it is they do in France (the infamous "statut" - student, worker, or inactif). An EU national in France doesn't "need" a CdS - they can get by on their national ID - however since the UK doesn't have a national ID card, Brits in France can get a CdS to avoid having to carry their passports with them wherever they go.

The criteria for "tax residence" stand on their own. A foreigner illegally present in France is still technically subject to French taxes if they fulfill any of the 3 criteria. (I was included on my husband's tax declarations for the two years it took me to get my immigration situation sorted out here.)

Plus, after October 31st, who knows what happens - at least as far as the "rights" of a UK national to reside in France without having first gone through a visa and/or residence permit screening.


----------

