# French tax for Brits with 2nd homes in France???



## Willuth (Oct 20, 2018)

not talking about what may or may not happen after a Brexit but what's the position now for Brits with 2nd residences in France but whose home and centre of economic and family interest is UK, from where they receive their pensions and where they hold investments? The UK is where they pay and have always paid tax. Such people are likely to be retirees who don't work in France or operate any business in France. Presumably they are bound by the 'no more than 182/183 days' rule. But supposing they move between UK, France and Spain. To avoid liability for French tax, are they obliged to ensure that they do not (even by a week or two) spend longer in France than in UK or Spain?


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## Bevdeforges (Nov 16, 2007)

The "easy" bit is that for a UK national who owns a 2nd home in France, they will have to pay at least Taxe Foncière and Taxe d'Habitation on the 2nd home. (While they are phasing out the Taxe d'Hab on primary residences, I recently saw something that said that the Taxe d'Hab is being maintained on 2nd homes.)

As far as income taxes are concerned, the 183 day rule is merely advisory in France, not a determining factor. If you spend 183 days in a calendar year in France, you are presumed to be resident here - unless you can show why you aren't.

There are 3 determining factors to tax residence in France. Meet any one of them and you're tax resident.
1. Your primary residence is in France. (Here's where the 183 days a year may play in, but there are other ways to determine this, including where you keep most of your belongings and day to day "stuff.")

2. You operate a business or work in France. (not relevant for retirees in most cases)

3. Your main centers of interest are in France. Mostly refers to financial centers of interest, but may apply to other things.

The UK rules regarding tax residence are far more complex and take up well over 100 pages - or so I'm told.

Cheers,
Bev


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