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Art. 4A and 4B: The taxable persons: Territoriality RI


Article 4 A
People who have their fiscal domicile in France are liable to income tax because of their overall revenues.
Those whose fiscal domicile is located outside France are subject to this tax because their only income from French sources.


Article 4 B
1. Are considered to have their tax domicile France within the meaning of Article 4 A:
a. People who have their homes in France or the place of their principal residence;
b. Those who exercise a professional activity in France, employed or not, unless they can show that the activity is conducted on an accessory;
c. Those in France the center of their economic interests.
2. Are also regarded as having their tax domicile in France the state employees who serve or are responsible for mission in a foreign country and who are not subject in this country to a personal tax on their total income.