For each criterion of the’Article 4 B of the French General Tax Code (CGI) (Home, main residence, professional activity, center of economic interests), keep dated documents issued by a third party that show this criterion is no longer met in France. Retain them at least for the statutory limitation period: three years in general, ten years if foreign assets or accounts have not been declared. What matters in the event of an audit is the continuity year after year, not the number of documents.
The criteria and evidence to keep
Meeting only one criterion is sufficient to maintain tax residence in France (BOFiP, BOI-IR-CHAMP-10). The documents below are common forms of evidence: the law does not provide an official list, and the tax authorities or the judge assesses each case individually.
| Criterion of Article 4 B | What the administration is examining | Pieces to keep | Who delivers them |
|---|---|---|---|
| Home | The family's usual, permanent residence. A temporary absence for work does not change this if the family still lives there. | Lease or title deed for the property abroad; water, energy, and telephone bills in your name; proof of children's school enrollment | Landlord or notary; suppliers; school |
| Main place of residence | Personal and active presence. Generally, more than six months in the year (183 days). A much longer stay in another country may suffice. | Boarding passes and named tickets; dated and localized bank card statements; residence permits; access badges or certificates | Transport companies; banks; the host country's administration |
| Main professional activity | The location where the activity is actually and regularly carried out. In the case of several activities: the one that takes the most time, or failing that, the one that generates the most revenue. | Local employment contract or corporate mandate; payslips; invoices issued; company registration | Employer; local business registry; chartered accountant |
| Centre of economic interests | Where the main investments are located, the headquarters of business, from where the assets are administered, from where the bulk of the income comes. | Local bank statements; proof of income origin, by country; foreign tax assessment notice; tax residency certificate | Banks; tax authorities of the host country |
Sources: impots.gouv.fr, "Resident of France"« and BOFiP, BOI-IR-CHAMP-10. The tax residence certificate is issued by the tax authorities of the host country; the conditions vary from one country to another. For details of the first two criteria, see the criterion of the home and main residence.
The calendar: when to archive what
| Moment | To be archived | To do |
|---|---|---|
| Initially | Lease or title deed for accommodation abroad; cancellation of French contracts; departure tickets; proof of relocation | Report your departure and new address to the tax authorities (procedures in case of departure abroad) |
| Every year | Foreign tax assessment notice; local bank statements; boarding passes for the current year; utility bills; tax residency certificate (when issued by the country) | File the documents by year, by the day you receive them: an invoice or statement cannot be reconstructed after the fact |
| In the event of a request from the administration | The entire file for the disputed year, along with documents from neighboring years. | Respond within the deadline of the request, with supporting documents; the useful retention period is that of the recovery period. |
Recapture period: three years as a general rule (Article L. 169 of the French Tax Procedures Code), extended to ten years when the reporting obligations on foreign assets or income are not met. Accounts and contracts held abroad must be declared using form 3916 or 3916-bis (see the information to gather).
One case: the executive left for Dubai, while the family remained in France.
A business executive (fictitious profile) moves to Dubai, conducts his business there, rents accommodation, and spends more than six months a year there. His spouse and children remain in France. For household purposes, the tax authorities consider where the family lives: as long as they remain in France, this criterion is met, and a single criterion is sufficient to maintain French tax residence. His tickets, lease, and payslips prove his stay and business activity in Dubai, but do not invalidate his household status.
The tipping point: the family's departure, documented (lease, children's schooling), or, depending on the case, the tax treaty between France and the host country, which distinguishes between the two states when each considers itself the country of residence (see dual tax residency and the France-United Arab Emirates convention).
How Balmont Wealth is handling this matter
Balmont Wealth, the firm's wealth management application, includes a Residence module that groups, year by year, the documents and presence by country in a file presented in the order in which the administration reads it. Create my free account.
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Frequently asked questions
How long do I need to keep documents proving my residence abroad?
At least during the recovery period: three years as a general rule (Article L. 169 of the Book of Tax Procedures), ten years if foreign assets or accounts have not been declared.
Is meeting only one criterion of Article 4 B sufficient to remain domiciled in France?
Yes. It is sufficient for only one of the criteria (home or main place of residence, main professional activity, center of economic interests) to be met in France for the tax domicile to be maintained there (BOFiP, BOI-IR-CHAMP-10).
Is a foreign tax residence certificate sufficient?
This is one element among others, useful for determining the center of economic interests and for the application of tax treaties. French tax residence depends on the criteria of Article 4 B, which are assessed based on all the facts.
What rooms are needed for the main living area?
Boarding passes and tickets in the applicant's name, dated and localized bank card statements, residence permits, badges or access certificates. The administration verifies personal and actual presence, generally more than six months per year.
Review your evidence file
Balmont Conseil is based in Lyon and has been advising families and business leaders whose assets span multiple countries for almost 14 years. To organize your documents before a move or an audit, schedule an appointment.
Alexis SagnierFinancial and real estate investment advisor, insurance broker, AMF certified
Founder of Balmont Conseil, Lyon (ORIAS 13003497)
Official sources
- impots.gouv.fr, "Resident of France": https://www.impots.gouv.fr/resident-de-france?l=fr
- BOFiP, BOI-IR-CHAMP-10 (version of 07/28/2016): https://bofip.impots.gouv.fr/bofip/1911-PGP.html/identifiant=BOI-IR-CHAMP-10-20160728
- BOFiP, dual residence (BOI-INT-DG-20-10-10): https://bofip.impots.gouv.fr/bofip/2427-PGP.html/identifiant=BOI-INT-DG-20-10-10-20120912
- impots.gouv.fr, procedures in case of departure abroad: https://www.impots.gouv.fr/particulier/questions/je-pars-vivre-letranger-quelles-demarches-dois-je-accomplir-dois-je-cloturer
- impots.gouv.fr, instructions for form 3916 / 3916 bis, 2026 edition: https://www.impots.gouv.fr/sites/default/files/formulaires/3916/2026/3916_5454.pdf
- economie.gouv.fr, taxes: what are the rules for residents abroad? https://www.economie.gouv.fr/particuliers/impots-et-fiscalite/gerer-mon-impot-sur-le-revenu/impot-quelles-regles-pour-les-residents-letranger
