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International Tax Law

How to Prove Your Tax Residence Abroad?

When you are a tax resident of France, tax is payable on all income regardless of where in the world it comes from (with a few exceptions arising from international tax treaties). When you are a tax resident abroad, and therefore not a tax resident of France, only...

Can You Be a Tax Resident in 2 Countries?

The world is increasingly interconnected, and it is not uncommon for individuals to have economic and tax ties with several countries. In these situations, the question of tax residence arises, and more specifically, whether it is possible to be a tax resident in two...

Table of Tax Treaties

IMPORTANT: updated as at 31 October 2025 Meaning of abbreviations A: Amendment (avenant); Arr.: Arrangement; RD: Registration duties (droits d’enregistrement); GT: Gift tax (droits sur les donations); WT: Wealth tax (impôt sur la fortune); IT: Income taxes,...