Are you non-resident ?

1. You are a foreign legal entity

You have to consider the location of the head office.

2. You are a private individual
   • If you have filled out a tax return in France and are liable to tax on all your income, you are a French resident (tax payer in France).

   The state employees who are living and working out of France (ambassadors, consuls, diplomats…) carry on being treated as French residents (if they pay no tax where they live).
   People living in the Overseas Departments are considered as being French resident.

   • If you have only filled out a tax return on part of your income (ex : income from shares, from rent of a property located in France…), you will be taxed as a non-resident.

   People living in the Overseas Territories are non-resident.

   • Our advice : Producing a "Statement of account", or a certificate from your local tax office will help to know in which case you are.
     In practice : if you get and declare some income from a professionnal activity or if you are pensioned in another State than France, you will be treated as a non-resident.
   • For the capital gain tax calculation, it is your situation at the moment of the completion of the sale which is taken into consideration. So be careful of changes which can happen after the preliminary contract ! (wedding, divorce, French "PACS"…)