Article 4 B of the French General Tax Code (CGI)

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Residence · 2027
9/11

202520262027
HearthJustified
Main stayJustified
Professional activityJustified
Center of economic interestsDeclared
Permanent residential homeJustified
Center of vital interestsJustified
Usual stayNot applicable
Generate my 2027 file

Tax residency file

Year 2027 · Established on January 12, 2028
Departure: January 14, 2027 · Portugal

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01 · HomeJustified
02 · Main StayJustified
03 · Professional activityJustified
04 · Center of economic interestsDeclared
06 · Status of resident (agreement)Justified
07 · Permanent residential homeJustified
09 · Usual stayNot applicable

9 justified · 1 declared · 1 pending3f9a…c21b

30 days
to respond to a request from the administration. The deadline is not extended.
11
Criteria examined, in order: domestic law first, then the convention.
N−5
the depth of the notebook. A notebook stopped at N-2 does not cover the prescription.
0
The piece was reconstructed after the fact. What is missing is marked as missing.

What is at stake

€1,068 compared to your global revenues.

If the administration considers you as a resident of France, it is not a fine: it is your tax base that changes, retroactively, for the years concerned.

The file

1 068 €

One-time fee including VAT. Then €39 including VAT per month to update it annually and keep it for as long as the administration may request it.

  • OnceAssembled before departure, while the pieces still exist.
  • DateEach item bears the date of its deposit, not the date of the day.
  • DocumentedFixed by a SHA-256 hash that any modification changes.
in relation to

Reclassification as a French residence

Your global revenue

Taxed in France on the years subject to adjustment (Art. 4 A of the French General Tax Code). Late payment interest is added; penalties, however, require the tax authorities to establish intent.

  • 2.4 % per yearlate payment interest (0.20 % per month), due by right — nearly 10 % over four years.
  • 40 %of increase if The deliberate breach is established.
  • 80 %in the event of fraudulent maneuvers — the rarest scenario.

No file guarantees an outcome, and we promise none. What a complete, dated, and legally binding file changes is what you are able to produce when the question arises.

The day of the application

The same question, in two situations.

«"Prove that you were not a tax resident of France in 2027." You have thirty days to respond.

Without a complete file

You set off in search of the parts.

×The 2027 lease has been terminated, the agency cannot find it.
×The bank no longer keeps statements online for more than five years.
×School certificates from that time were never requested.
×You are writing a declarative response, without supporting documentation.
×The burden of proof remains with you, and the deadline is running out.

With the file

You are responding with a document that is already dated.

The eleven criteria are completed, year by year.
Each piece bears the date on which it was filed, in 2027.
What was missing is listed as missing: nothing is reconstructed after the fact.
The document's fingerprint proves that it has not been altered since.
The file will be delivered to you within five working days.

For example, as an illustration

Four years between the departure and the question.

The delay is the rule, not the exception. This is what makes it impossible to compile the file when it is needed.

January 2027
Departure for Lisbon. The file is compiled within the following month, using the documents from that time.
February 2028
Annual update. Two parts no longer cover the year: they are noted, then replaced.
February 2029
Annual update. An agreement is modified: what concerns you is explained to you.
May 2030
Request for clarification regarding the year 2027. The thirty-day period begins.
June 2030
Response sent with file 2027, dated 2027 and sealed. No documents had to be retrieved.

What you use

Not a questionnaire. An instrument of proof.

A closed-ended answer per criterion, the consequence stated before you answer, and the expected supporting document named at the filing location. Nothing is guessed for you.

Criteria · year 2027
Where is your home?
The place where your spouse and minor children reside.
Home in France (a related member resides there)
Home abroad
No outbreaks identified
What this implies: to be supported by a document for each member attached — employment title in both names, residence visa, school certificate dated from the start of the academic year.

Required document: School certificate 2027 Filed on 03/09/2027

What you receive
Your proof of address no longer covers 2028

The last document submitted is dated November 2027. To document the year 2028, a document dated 2028 is required. You can submit it from your account.

The Franco-Portuguese convention has been modified

The point that concerns you: the definition of a permanent residence. Your file has been reviewed, and none of your documents are in question.

We report what changes. We do not recommend any product, and a report is never followed by a sales call.

The bottom

Eleven criteria, in the order in which they examine each other.

First, domestic law: a single criterion is sufficient to make you a resident of France. Only then does the convention come into play, and only within its substantive scope.

Domestic law — Article 4 B

A single criterion is sufficient. None of them are a day counter, none are weighted.

01

HearthWhere the home resides, and the room that establishes it for each member.
02

Main stayExamined in the absence of a focus of infection. A comparison between countries, not a threshold.
03

Professional activityTime by country, documented. Specific presumption for leaders.
04

Center of economic interestsThe origin of income, asset by asset — an estate without return defends nothing.
05

State agentThe specific case of article 4 B, 2.

Tax Convention — Article 4

A cascade: you only move down a rung if the previous one hasn't decided the winner.

06

Status of resident (§1)The preliminary step: are you a resident of the other State in the conventional sense?
07

Permanent residential homeIt is assessed by use and charges, never by title alone.
08

Center of vital interestsPersonal and economic ties. When they diverge, the judge followed the personal ties.
09

Usual stayFrequency, duration, regularity. Still no six-month threshold.
10

NationalityThe level at which the French national team loses, if nothing has separated them beforehand.
11

Amicable procedureThe last resort between the two states.

«Less than 183 days»This rule does not exist in Article 4 B. The criteria are alternative: only one is sufficient. This is the mistake we see most often.
The criteria are annual.Evidence gathered in 2027 proves nothing for 2030. Each year is documented for itself.
Up to N−5The prescription dates back well before the year of departure. A logbook that stopped two years prior (N-2) does not cover what may be required of you.

The route

Four steps, no appointment necessary.

Everything is done from your customer area. You can stop at any step and resume later: what you have entered is saved.

01You create your accountFree, in two minutes. It's your space: your rooms, your exchanges, all in one place.
02You describe your situationThe process uses your personal information: nothing to re-enter. It prepares your engagement letter and the client onboarding document.
03You sign, then you pay.Electronic signature with the code received by SMS, then payment of the departure file: €1,068 including VAT, one-time payment only.
04Your Residence module opensThe eleven criteria, the submission of documents year by year, and your file can be generated at any time.

The price

Two lines, announced in advance.

The initial setup fee is a one-time payment. The subscription keeps it valid. There is no third option.

Founder's price Founder's places: {n} / 100 already taken · the price is guaranteed without increase as long as your subscription is valid

Before departure

1 068 €Including VAT · One-time payment · of which €890 excluding VAT

Studied, compiled and delivered with its complete documentary record.

  • Documented tax residency study
  • Documentary file compiled piece by piece
  • French bonds to be settled before departure
  • Departure day formalities
  • Insurability of the profile and the destination country

Create a free account

Then, every month

39 €Including VAT / month · of which €32.50 excluding VAT · twelve-month commitment, i.e. €468.00 including VAT per year

Your file remains up-to-date and available, without you having to think about it.

  • Your documents will be kept for as long as they may be required.
  • Annual update of your file
  • Monitors conventions and doctrine
  • Notification when a part no longer covers the current year
  • One single point of contact, one single consent, export at any time

€59 incl. VAT / month (€49.17 excl. VAT), i.e., €708.00 incl. VAT per year, starting with the 101st subscriber. Offered upon submission of your application, never before.

What is understood

Everything listed above, without additional charges.

Your file will be made available within five working days if the administration requests it, provided that the necessary elements are available and usable.

Which is not

Your tax returns: we prepare the documents, we do not file them for you.

Legal advice and tax information for your host country.

Assistance in case of inspection, charged per action, price announced in advance.

Price includes VAT at 20% (%). Account creation is free: it opens your customer area and the subscription process. The Residence module is activated upon payment of the departure fee.

The limit of the service

What we let's not.

Saying it here avoids having to discover it later. That's also what makes everything else believable.

We do not qualify youWe do not state anywhere that you are, or are no longer, a resident of France. This determination rests with the administration and, in case of disagreement, with the courts. We are simply organizing the process to ensure that your status is defensible.
We do not file on your behalf.We prepare the documents and the answers. Your statements remain yours.
We make no promises regarding resultsNo case file guarantees an outcome. A complete, dated, and sealed case file changes what you can argue against it—that's all we're saying.
We don't sell anything based on an alert.A report indicates what has changed. It never recommends a product, and it is never followed by a sales follow-up.

Questions

What we are being asked before subscribing.

Why do I have to pay before accessing the Residence module?

Because the module is the product, not a demonstration. The free account opens your customer area and the subscription process: there you can see the contents of the package, the price, and the documents to sign before committing. The module itself opens upon payment of the initial package.

Could you tell me if I am still a French tax resident?

No, and no one in their right mind will tell you that in advance. We document each criterion of Article 4B, and then, if applicable, those of the relevant convention. What you get is a solid case, not an opinion that's not binding on anyone.

I'm leaving in three weeks. Is that too late?

No. The file is compiled with the documents that exist on the date you submit them. Any missing documents are listed as missing, along with the required supporting documentation. This is precisely the period during which the missing documents can still be obtained.

I already left last year. Is it still useful?

Yes, as long as the years in question are not time-barred. The logbook goes back to year N-5: past years are documented with the documents still available, and what is missing is recorded as missing rather than reconstructed.

What if I cancel the subscription?

You can export all your documents for ninety days after cancellation, without having to provide a reason. Your access to the account is not revoked: what you have paid for remains available.

Can I withdraw my consent?

Yes, fourteen days from the date of signature. If you ask us to start immediately, you expressly waive this deadline — the box is in the contract, it is never ticked in advance.

The 2027 coins exist in 2027.

Creating your account is free and non-binding. You can see the contents of the file, the price, and the documents to sign before deciding.

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