What is a tax residency certificate for?
A tax residency certificate is an official document issued by the French tax authority (DGFiP) proving that you are a French tax resident. It is needed in several situations: to avoid double taxation on income from foreign sources, to confirm your tax residency to a foreign employer or bank, or to benefit from reduced withholding tax rates provided for in bilateral tax conventions.
Are you a French tax resident?
You are a French tax resident if you meet at least one of these criteria: your home (usual place of residence) is in France, you spend more than 183 days a year there, you carry out your main professional activity there, or your centre of economic interests is in France. If you meet these criteria, you can apply for the certificate.
How to make your request
The request is made to your Service des Impôts des Particuliers by recorded letter or via the secure messaging in your personal account on impots.gouv.fr. Specify: the destination country (since the certificate is drawn up on the specific form provided for in the bilateral convention with that country), the purpose of the request, and the relevant period.
Issue timescale and validity
The tax authority generally has between 15 days and 2 months to issue the certificate depending on the office and the time of year. In urgent cases, state this clearly and provide justification. The certificate is generally valid for the current tax year.
Beware of double taxation
Without a tax residency certificate, you risk paying tax in two countries on the same income. France has signed double taxation avoidance conventions with around 100 countries. These conventions generally provide that each type of income is taxed either in France or in the source country — but not in both. The certificate is the key that lets you assert these rights.