Fewer than 183 days in France = no French tax residency?
Think again.
In the May 2025 print edition of Trusts & Estates, our lawyers Michel Dayanithi and Margaux Niclout debunk one of the most enduring myths in cross-border tax planning.
The idea that you can safely avoid French tax residency by spending fewer than 183 days in France is not only incorrect, it’s dangerously misleading.
With the 2025 French Finance Bill now extending the statute of limitations to 10 years in cases of “false domiciliation,” misunderstanding residency rules isn’t just a technicality: it’s a risk with serious consequences.
Many thanks to Trusts & Estates for the opportunity to contribute to this issue.
➡️ Read the full piece here
