{"id":7242,"date":"2026-10-27T18:03:32","date_gmt":"2026-10-27T17:03:32","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/conjoint-agent-ue-domicile-fiscal-article-13\/"},"modified":"2026-10-27T18:03:57","modified_gmt":"2026-10-27T17:03:57","slug":"conjoint-agent-ue-domicile-fiscal-article-13","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/conjoint-agent-ue-domicile-fiscal-article-13\/","title":{"rendered":"Spouse of an EU agent: what tax residence applies?"},"content":{"rendered":"
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In summary\u2026<\/h2>\n

Article 13 of Protocol No. 7 extends the retained tax residence to the spouse of the agent, subject to a condition explicitly stated in the text: the spouse must not be employed. Dependent children are covered in the same way. As soon as the spouse begins to work, they are no longer eligible for this rule, and their situation is governed by different rules.<\/p>\n<\/div>\n

Your spouse has followed you to Brussels or Luxembourg. They maintain an address in France for their parents or for property. Are they also a tax resident of France?<\/p>\n

The answer is in the text of article 13, and it depends on a single criterion: his professional activity.<\/p>\n

1. What the text says about the spouse and children<\/strong><\/h2>\n

Article 13 (formerly Article 14) of Protocol No. 7 stipulates that the rule of retained domicile also applies to the employee's spouse, if they do not have their own professional activity, and to their dependent children. The result is the same as for the employee: the same original tax domicile for income tax, wealth tax, and inheritance tax.<\/p>\n

2. What does "without independent professional activity" mean?\u00ab<\/strong><\/h2>\n

The text uses a simple formula and does not specify an income threshold in the sources we consulted. A spouse who is employed, even part-time, or who is self-employed, has their own professional activity. A spouse who stays home does not.<\/p>\n

For borderline situations (very short-term contract, secondary activity, voluntary work), the text does not provide an answer: the question should be addressed to your tax office with the documents in the file.<\/p>\n

3. Cases not covered by the text<\/strong><\/h2>\n