Do you live between several countries? Do you have a home in France, a residence permit or professional activities there, while your tax position remains unclear? The word “residence” encompasses several distinct legal concepts. Confusing them can result in refusal of banking services, a tax reassessment or proceedings initiated on the wrong legal basis.
Article co-authored by Iuliia Bourdin-Kruk, Attorney-at-Law admitted to the Paris and Ukrainian Bars, and Marine Grivel-Dubois, Attorney-at-Law admitted to the Marseille Bar and Head of the Tax Law Department at SRDB Law Firm.
Key Takeaways
- French law does not have a single definition of “residence”: different concepts are subject to different rules.
- Habitual residence reflects where you actually live, not merely an address or property ownership.
- Tax residence is not determined solely by the 183-day rule.
- A residence permit does not automatically make you a French tax resident.
- You may be entitled to a bank account in France without being a French tax resident.
What Is Habitual Residence?
Habitual residence is the place where a person actually lives on a stable and regular basis, and where their personal, family and material ties are concentrated.
It cannot be inferred solely from an administrative address, property ownership or a residence permit. It is assessed through a combination of factual indicators:
- accommodation actually occupied;
- duration and regularity of stays;
- family life and children’s schooling;
- professional activity;
- everyday expenses, insurance and administrative arrangements.
There is no single definition applicable across all branches of law. The relevant provision and its purpose must always be considered. An intention to settle may also be taken into account where supported by concrete steps, such as renting or purchasing accommodation.
Main Residence: The Home, Not the Person
A main residence refers to the dwelling in which you primarily live. Habitual residence, by contrast, concerns where the individual is actually established.
You may own several homes in France and abroad without each constituting your main residence. Property ownership in France is an indicator, never sufficient proof of habitual residence.
Civil Domicile: Fact and Intention
Under Article 102 of the French Civil Code, domicile is the place of a person’s “principal establishment”. Article 103 specifies that changing domicile requires actual residence elsewhere and the intention to establish one’s principal home there.
Civil domicile therefore has a distinct legal meaning and cannot be equated with the mere fact of regular physical presence.
Tax Residence: Much More Than 183 Days
Under Article 4 B of the French General Tax Code (Code général des impôts), individuals may be considered tax resident in France if they have:
- their household or main place of abode in France;
- their principal professional activity in France;
- or the centre of their economic interests in France.
These criteria apply subject to international tax treaties. The number of days spent in France matters but is only one consideration: French legislation sets no universal day-count threshold. The reference to “more than six months” comes from administrative guidance, which makes clear that it is not absolute. The Article 4 B criteria are alternative: meeting one may be sufficient. Habitual residence and tax residence can coincide without being synonymous. The tax authorities describe the household as the habitual place of residence where it has a permanent character: the concepts overlap but remain distinct.
Permanent Residence: An Immigration Law Matter
Permanent residence falls under immigration law (CESEDA). It is a legal status conferring a long-term right to remain, not a statement of where you live.
- Holding a resident card does not automatically make you a French tax resident.
- Conversely, not holding a resident card does not prevent habitual residence in France.
Refusal to Open a Bank Account: Choosing the Correct Legal Basis
This is one of the most common practical misunderstandings.
Under Article L. 312-1 of the French Monetary and Financial Code (Code monétaire et financier), individuals domiciled in France who do not already hold a deposit account may benefit from a statutory right to a bank account, subject to legal conditions. The provision also establishes specific rights for lawful residents of another EU Member State and French nationals living abroad.
Domicile for these purposes is not the same as tax residence. It rests on factual connections with France (accommodation, stable address, actual presence or administrative domiciliation through a CCAS or authorised organisation), without needing to prove that your household or centre of economic interests is in France.
Why the confusion? Banks commonly request a tax-residence declaration to comply with know-your-customer (KYC), anti-money-laundering and automatic information-exchange (CRS) obligations. These reporting obligations do not determine whether the statutory right to an account exists. However, without the required self-certification of tax residence, including foreign tax residence, and a tax identification number, the bank must refuse to open the account (Article L. 564-1). Nor may it open an account if it cannot meet its due-diligence obligations (Article L. 561-8). A customer need not prove French tax residence, but must declare their foreign tax residence.
Practical Example (Illustrative)
A client has lived in France for more than six months, rents accommodation there and has a French address. However, their household and economic interests remain abroad; they are not a French tax resident. Their bank refuses to open an account on that basis.
Trying to prove French tax residence would be the wrong approach. The appropriate legal basis is domicile within the meaning of Article L. 312-1 of the Monetary and Financial Code, with an application to the Banque de France, which may designate a bank required to open the account. The client supplies the bank’s refusal certificate, evidence of holding no deposit account in France, and their foreign tax-residence declaration and tax identification number.
Importantly, the statutory right-to-an-account procedure is distinct from a bank’s commercial decision to accept an ordinary banking relationship.
One Person, Several Legal Classifications
The same individual may:
- habitually live in France;
- have their main residence there;
- carry out international professional activities;
- have tax residence determined by French law and an applicable treaty;
- not hold permanent residence status;
- and still meet the conditions for the statutory right to an account.
This is not contradictory: each classification is governed by a different legal provision and serves a different purpose.
Five Common Misconceptions
“I own property in France, so I live there.”
Incorrect: ownership is only one indicator.
“I spend fewer than 183 days in France, so I am not a French tax resident.”
Incorrect: tax residence depends on multiple criteria and, where relevant, a tax treaty.
“I have a resident card, so I am a tax resident.”
Incorrect: immigration rights and taxation are separate legal regimes.
“I am not a French tax resident, so I cannot have a French bank account.”
Incorrect: the statutory right to an account depends on domicile under the Monetary and Financial Code.
“I am already tax resident in my country, so I cannot be tax resident in France.”
Incorrect: dual tax residence may arise. Tax treaties generally resolve it through successive criteria: permanent home, centre of vital interests, habitual abode, nationality and, ultimately, mutual agreement between the two countries’ competent authorities (Article 4(2) of the OECD Model Tax Convention).
How Can You Prove Habitual Residence?
A simple declaration is rarely sufficient, especially in international or disputed matters. You should assemble a consistent, chronological body of supporting documents:
- property deeds or lease agreements, utility bills and home insurance;
- everyday expenses and bank statements;
- school records and professional documents;
- certificates and administrative records;
- travel history.
There is no single decisive document: what matters is the consistency of the evidence as a whole.
Our Five-Step Assessment
- Identify the legal question: habitual residence, civil domicile, tax residence, main residence or immigration status?
- Identify the applicable legal provision, as “residence” varies across areas of law.
- Establish the facts: where do you live, where does your family live, where do you work and where are your interests?
- Examine cross-border conflicts and conventions that may affect the legal classification.
- Compile consistent, dated evidence, particularly where several countries are involved.
Comparative Overview
| Concept | Key question | Main criteria |
| Habitual residence | Where does the individual actually live? | Actual living arrangements, stability, personal ties |
| Main residence | Which property is the principal home? | Actual and habitual occupation |
| Civil domicile | Where is the principal establishment? | Actual residence and intention |
| Tax residence | In which country is the individual resident for tax purposes? | Household, main abode, professional activity, economic interests, treaties |
| Right to a bank account | Are the conditions of Article L. 312-1 met? | Domicile in France, subject to legal conditions |
| Permanent residence | Is there a long-term right to remain? | Immigration law (CESEDA) |
Frequently Asked Questions
Can you be tax resident in two countries at once?
Yes. Where applicable, a tax treaty determines treaty residence and allocates taxing rights under its provisions.
Can a bank refuse an account to a non-French tax resident?
A bank may refuse an ordinary commercial relationship. However, if you are domiciled in France and hold no deposit account, you may apply to the Banque de France under the statutory right-to-an-account procedure.
Does my residence permit prove habitual residence?
Not on its own. It is one relevant factor among others.
Need Advice on Your Residence Status?
SRDB Law Firm advises internationally mobile individuals on private international law, taxation, banking law and immigration law.
Book a Consultation with Iuliia Bourdin-Kruk, Attorney-at-Law admitted to the Paris and Ukrainian Bars or Marine Grivel-Dubois, Attorney-at-Law admitted to the Marseille Bar and Head of the Tax Law Department at SRDB Law Firm.
This article is provided for general legal information only and does not constitute individual legal advice. Residence is determined by the facts, the applicable law and, where relevant, international treaties.
