{"id":6922,"date":"2026-10-23T17:45:00","date_gmt":"2026-10-23T15:45:00","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/conflit-de-residence-fiscale-entre-deux-pays-que-se-passe-t-il\/"},"modified":"2026-10-23T17:45:00","modified_gmt":"2026-10-23T15:45:00","slug":"conflit-de-residence-fiscale-entre-deux-pays-que-se-passe-t-il","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/conflit-de-residence-fiscale-entre-deux-pays-que-se-passe-t-il\/","title":{"rendered":"What happens in the event of a tax residency conflict between two countries?"},"content":{"rendered":"
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In summary\u2026<\/h2>\n

When two countries consider you both to be tax residents, The tax treaty signed between them is the deciding factor.<\/b>, and it takes precedence over the domestic law of each country. It applies criteria in a specific order: permanent home, closest personal and economic ties, habitual residence, nationality<\/b>, then, as a last resort, amicable agreement between the two administrations<\/b>. The wording varies from one convention to another: you must read the one that applies to you. Finally, leaving does not close the verification period: France can still verify your residence until the end of the third year following the tax year<\/b>, and for longer in some cases.<\/p>\n<\/div>\n

Written by Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified, founder of Balmont Conseil (Lyon). ORIAS 13003497. Last reviewed: 23\/10\/2026.<\/em><\/p>\n

What happens in the event of a tax residency conflict between two countries?<\/strong><\/h2>\n

In the event of a dispute, the tax treaty between the two countries designates a single state of residence, applying priority-based tie-breaker criteria. Domestic law is no longer sufficient: the treaties have their own criteria, which take precedence over national rules.<\/p>\n

Conflict often arises from overlapping internal rules. In France, you are considered a tax resident as soon as...\u2019only one<\/b> If one of these three criteria is met (Article 4 B of the French General Tax Code): your household (spouse, children) or, failing that, your principal residence is in France; you carry out your professional activity there, unless it is secondary; and France is the center of your economic interests. Another country may apply its own criteria to you simultaneously. In that case, you are a resident of both countries.<\/p>\n

The OECD model convention, which serves as the basis for most French conventions, classifies a natural person in this order:<\/p>\n