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Old 12th Nov 2014, 17:21
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Capetonian
 
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So spending less than that in France would mean that you wouldn't be liable under the basic rule.
That's wrong for a start. The number of days you spend is ONE OF the various tests applied. You can spend well under 183 days and still be considered tax resident. If you have a family, or children at school in FR, and a home in FR, and that is your main residence, which in the absence of another one it will be, you will be considered tax resident in FR. It is not a matter of choice on your part. The French economy is in dire straits and they are grasping for every cent of tax revenue they can raise.
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