28.08.2009 0
Your questions
Criteria in order of priority to determine your country of residency
- Le foyer permanent d'habitation - basically where you physically live. All forms of accommodation are covered (owned or rented), on the condition that it is of a permanent nature (long term: at least a year). If the person has two permanent homes in two different countries then criteria number 2 will apply.
- Centre des intérêts vitaux (vital interests - the closest personal and economic links). Basically which country you have closest ties to. .As well as examining what your main professional ties are (work etc) and personal links (your family, schools etc) this criteria can also include your social interests, any cultural or political activity; all of which can often make the taxman's decision imprecise and subjective.
- Lieu de séjour habituel (which country you physically "usually" spend time, not necessarily "the most time" - this won't automatically be a simple tally of days spent in each country).
- Nationalité (nationality). If the person does not live in a "usual" manner in any country then he will be considered resident of his country of nationality. If someone holds dual nationality then the convention entrusts the relevant authorities with the task of deciding the question by mutual agreement under the tax agreement procedure.
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