{"id":7240,"date":"2026-10-27T18:02:04","date_gmt":"2026-10-27T17:02:04","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/fonctionnaire-europeen-domicile-fiscal-france-article-13-protocole\/"},"modified":"2026-10-27T18:03:54","modified_gmt":"2026-10-27T17:03:54","slug":"fonctionnaire-europeen-domicile-fiscal-france-article-13-protocole","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/fonctionnaire-europeen-domicile-fiscal-france-article-13-protocole\/","title":{"rendered":"European civil servant: tax residence in France or not?"},"content":{"rendered":"
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In summary\u2026<\/h2>\n

If you were a tax resident of France before joining the European Union and you move to another Member State solely for work-related reasons, Article 13 of Protocol No. 7 allows you to retain your tax residence in France. This applies to income tax, wealth tax, and inheritance tax. Your salary, however, remains subject to EU tax.<\/p>\n<\/div>\n

You work for the Commission, Parliament, Council, Court of Justice, or another EU institution in Brussels, Luxembourg, or Strasbourg. Your bank, your neighbor, or a colleague tells you that you are a "Belgian resident" or a "Luxembourg resident," and therefore taxable there on your assets. For most of the people concerned, the rule is written in a specific document, and it goes the other way.<\/p>\n

Here is what this text says, under what conditions it applies, and what you need to do to ensure your assets are organized accordingly.<\/p>\n

1. What Article 13 of Protocol No. 7 says<\/strong><\/h2>\n

Protocol No. 7 on the Privileges and Immunities of the Union is annexed to the Treaties. Article 13 thereof (current numbering, formerly Article 14) provides that officials and other agents of the Union who take up residence in another Member State solely for the purpose of their duties are deemed to have retained the tax residence they had at the time they took up their duties, if that State is a Member of the Union.<\/p>\n

This retained domicile is valid for income tax, wealth tax, inheritance tax, and the application of tax treaties. The legislation extends this rule to spouses who do not have their own professional activity and to dependent children. Movable property located in the host country is exempt from inheritance tax in that country. Domicilies acquired solely in the service of other international organizations are not taken into account.<\/p>\n

For an agent of French nationality domiciled in France before their recruitment, this means: tax domicile in France, even with an address in Brussels or Luxembourg.<\/p>\n

2. The conditions to be checked one by one<\/strong><\/h2>\n