Tax residence in France is determined for each member of the household.

You may have mixed residency status, which is when within a married couple or civil partnership :

• One taxpayer lives in France and the other abroad
• One taxpayer is an employee of the central government, a regional/local government or the hospital civil service working abroad who is taxed as a resident (Article 4 B-2 of the General Tax Code) and the other lives abroad

Even if you are married or in a civil partnership, it is possible for you to be considered a tax resident of France and your spouse/partner to be a non-resident

In this case:

• If you are married or in a civil partnership under a separation-of-property regime and you are living separately, you must each file a tax return: the resident must file with the tax office associated with their primary residence, and the non-resident must file with the Individual Tax Department for Non-Residents. That means two separate returns, with each of you taxed accordingly as a resident or non-resident.

Note : The year after they move away from France, the newly non-resident spouse will need to file their return with the tax office associated with their former primary residence in France. They will need to indicate whether they still receive income from French sources that is taxable in France under the applicable international tax treaty.

If this is your situation, the tax office handling your return will be the Individual Tax Department for Non-Residents. Your tax file will automatically be forwarded to them the year after your departure; you don’t need to do anything other than indicate you have left France and whether you have income from French sources.

For more information, see “How should I file my income tax return if I move abroad?”.

• If you are married or in a civil partnership under a joint property regime and one of you is a tax resident of France and the other is not under the terms of a tax treaty, you must declare:
  • all the income of the spouse or partner resident in France, and of the children or dependants residing in France
  • the income from French sources of the non-resident spouse or partner, provided that this income is taxable by France under the terms of the tax treaty

Note : Income from foreign sources of the non-resident individual is excluded from the tax base and is not included when applying the so-called “effective tax rate” rule.

When a non-resident individual has French-source income and/or income that is taxable in France under a tax treaty, they can request to be taxed at the average tax rate. This rate is calculated on the basis of the tax household’s worldwide earnings and is only applied when it is more advantageous than the 20% and 30% minimum rates. However, when couples with mixed residency status file their income tax return online, the box "Bénéficier du taux moyen d'imposition (s'il est plus favorable)" (Opt for the average tax rate when it is more advantageous) does not appear in step 3. As a result, this section cannot be filled in.

Accordingly, you should inform the tax authorities of your wish to opt for the average tax rate by explicitly stating so in the "Informations" (Information) section at the end of your tax return, before the signature page. If you have foreign-source income, you must indicate such income in your explicit statement in order for it to be factored into the calculation base of the average tax rate. Otherwise this rate will only be applied to your French-source income and/or income that is taxable in France under a tax treaty.

If, after receiving your initial tax notice, the average tax rate has not been applied, do not amend your tax return online, as doing so could result in a taxation error. You are advised to file an appeal using the secure messaging service and including the requisite supporting documents (such as the tax notice issued by your country of residence).

Declaring your spouse or civil partner as part of your tax household

You must declare your family situation as it exists on January 1st of the tax year. Therefore, if you are married or in a civil partnership, you must report it on your tax return, even if your spouse or civil partner has never been known to the French tax authorities.

Why is this important?

Your family situation affects the amount and calculation of your tax. The characteristics of your family situation are among the elements used to determine the number of "parts" associated with your "tax household".

• The tax household refers to all the people covered by the same tax return (for example: a couple in a civil partnership and their dependent children).
• The number of parts allows us to calculate your tax, taking into account your situation and your family responsibilities. The more people a tax household contains, the higher the number of tax parts will be. Failure to declare your spouse or partner can therefore result in an error in the calculation and amount of your tax.

What if my spouse or civil partner doesn't have a tax number?

In this case, you must file a paper tax return using form no. 2042. You will be required to provide personal information concerning your spouse or civil partner as well as that of your dependent children and attach a copy of (i) an identity document, (ii) your marriage certificate/civil partnership registration receipt or (iii) family record booklet (livret de famille). The tax authorities will then issue a tax number to your spouse or civil partner.

NB

If you are a French national and were married abroad, you must request that your marriage be recorded in the register for births, marriages and deaths at a French consulate in order for it to be enforceable in France and formally recognised by the tax authorities.

Even if one of you lives abroad, it is possible for both of you to be considered tax residents of France

This is the case if:

• your spouse/partner is an employee of the central government, a regional/local government or the hospital civil service working abroad who is taxed as a resident (Article 4 B-2 of the General Tax Code)
• you reside in France

In this case, you are both taxable in France for all your income, including pay received for activity abroad.

If you are married or in a civil partnership under a joint property regime, you will need to file a joint tax return with the tax office associated with your primary residence in France.

If you are married or in a civil partnership under a separation-of-property regime, you must each file your own tax return:

• The spouse/partner working abroad will file with the Individual Tax Department for Non-Residents
• The spouse/partner residing in France will file with the tax office associated with your residence in France