根据法国税法第 4B 章节的规定，符合以下条件的个人，无论其国籍是否为法国，都被视为在法国永久居住：
法国税收居民身份认定规则
一、个人
根据法国国内法，个人被视为法国税收居民的条件如下：
General Tax Code, CGI）的第 4A 章节进行规定。在法国永久居住的个人被视为法国税收居民。
根据法国税法第 4B 章节的规定，符合以下条件的个人，无论其国籍是否为法国，都被视为在法国永久居住：
其家庭位于法国
其主要居住场所位于法国
无论有无薪酬,其在法国从事专业工作，除非该个人可以证明其为被派遣到法国的员工
其重要经济利益中心在法国
此外，对于在外国工作的法国国家公务人员，如果无需就其收入在当地纳税，则该个人也被视为在法国永久居住。
更多信息可以通过以下链接查阅：
xxxxx.xxxxxx.xxxx.xx/xxxxx/0000-XXX
此处“法国”的范围包括位于欧洲的领土（包括科西嘉岛）和法属海外领土（包括法属xxxx岛、法属圭亚
那岛、马提xx岛、留尼旺岛、马约特岛）。
此外,法国签署的税收协定可以通过以下链接查阅：
xxxx://xxx.xxxxxx.xxxx.xx/xxxxxx/xxx/xxxxxx/xxxxxxxxxxxx n.impot?espId=-1&pageId=docu_international&sfid=440
xxxx://xxx.xxxxxxxxxx.xxxx.xx/xxxxxxXxxxXxxxxxx.xx;xxxxxx onid=985EC0837912FE59C9968FDB26609DD9.tpdila16v_
1?idArticle=LEGIARTI000006302201&cidTexte=LEGITEX T000006069577&dateTexte=20150420&categorieLien=id&o ldAction=rechCodeArticle&nbResultRech=1
二、实体
根据法国国内法律，实体和常设机构被视为法国税收居民的条件如下：
1. 不论其实体的国籍是否为法国，在“法国经营”的实体则为法国税收居民（CGI 第 209（I）章节）。
“在法国经营”指实体在法国有日常的经营业务，业
务模式可以是拥有自主权的机构、也可以是不具独立自主 权的代表处，还可以是形成完整业务流程的某一部分业务。
因此，位于法国境内的常设机构（包括分支机构）都是法国税收居民。
更多信息可以通过以下链接查阅：
2. 根据 CGI 的第 8 章节和第 218 章节的规定，法国
合伙企业一般被视为税收上的“半透明体”，而非完全透 明体。这也意味着即使其相关税款最终由合伙人实际缴付，合伙企业本身仍具有独立的财务身份并须进行纳税申报。根据法国国内法，合伙企业始终是法国税收居民。
更多关于法国合伙企业的信息请通过以下链接查阅：
BOI-BIC-CHAMP-70-20-10-10-20120912
法国的信托同样适用于以上规则， 同样也是法国税收居民。
更多相关信息可以通过以下链接查阅： BOI-BIC-CHAMP-70-20-10-10-20120912 BOI-BIC-BASE-10-20-20130311
BOI-BIC-CHAMP-20-10-40-20120912
此处“法国”的范围包括位于欧洲的领土（包括科西嘉岛）和法属海外领土（包括法属xxxx岛、法属圭亚那岛、马提xx岛、留尼旺岛、马约特岛）。
法国签署的相关税收协定可以通过以下链接查阅：
xxxx://xxx.xxxxxx.xxxx.xx/xxxxxx/xxx/xxxxxx/xxxxxxxxxxx on.impot?espId=-1&pageId=docu_international&sfid=440
三、不视为税收居民的实体
1. 在法国，仅有 CGI 第 1655 章节规定的房地产共有制合伙企业为税收透明体，其商业活动被视为由其合伙人直接从事。
2. 根据法国的税法，虽然外国合伙企业、信托或基金等法律安排并不属于法国税收居民，然而根据 CRS 相关释义，如果上述实体的实际管理机构位于法国，基于 CRS 报告目的，其仍应被视为法国税收居民。
四、联系方式
个人相关问题
地址：
Direction de la législation fiscale - Bureau C1 139, Rue de Bercy 75012 Paris
电子邮件：
xxxxxx.x0-xxx@xxxxx.xxxxxxxx.xxxx.xx
实体相关问题
地址：
Direction de la législation fiscale - Bureau B1 139, Rue de Bercy 75012 Paris
电子邮件：
xxxxxx.x0-xxx@xxxxx.xxxxxxxx.xxxx.xx
法国纳税人识别号编码规则
一、纳税人识别号介绍
个人
法国税务机关对所有在法国境内负有纳税义务的个人发放纳税人识别号。个人在法国税务机关数据库注册登记时取得纳税人识别号。该识别号是唯一固定的，终身不变。该识别号的法语为“the numéro fiscal de reference” 或 “numéro SPI”。
实体
法国实体（包含从事商业活动的个人）在注册登记时，获得由政府机关发放的纳税人识别号，可用于包括税务目的在内的多种用途。该识别号的法语为“ the numéro SIREN”。
是否自动为所有税收居民发放纳税人识别号
个人 | 否 | 实体 | 是 |
不会为税收居民个人自动发放纳税人识别号的具体情形如下：
法国税务机关（FTA）认定个人为税收居民时（负有
纳税义务的个人）自动发放纳税人识别号，因此个人会在首次报税或纳税义务产生时获得其纳税人识别号。
除了上述情况，法国税务机关不会根据税收居民个人
的要求发放纳税人识别号。例 1. 新的税收居民
对于首次移居至法国并成为法国税收居民的个人，法国税务机关仅在个人首次报税或首次产生纳税义务时发放纳税人识别号。
上述新税收居民的条款同样适用于原为法国税收居民但自 2005 年起不再是法国税收居民的个人。
例 2. 不合规的税收居民
对从未报税的法国税收居民，法国税务局数据库里没有其相关信息，也因此这些不合规的税收居民不会有纳税人识别号。
例 3. 未成年人
未满 18 岁的未成年人没有纳税人识别号。然而一旦
其达到 18 岁，如其父母是法国税收居民，即使该未成年人没有纳税义务，法国税务局数据库也将自动将其在系统中识别，从而发放纳税人识别号。
二、纳税人识别号编码规则
个人
由 13 位数字组成（格式为 99 99 000 000 000），x一位数字为 0、1、2 或 3。
实体
由 9 位数字组成（格式为 999 999 999）。
三、如何找到纳税人识别号
个人
对于个人而言，纳税人识别号并不记载于官方身份证 件（比如身份证或护照）中，而是显示在所得税预填申报 表的首页以及所得税、居民税或财产税评税通知书的首页。
预填的纳税申报表或者评税通知书可能牵涉多人。这种情况下，每个人的纳税人识别号会按照“民事状况”栏的顺序分别列出，如下图所示：
1. 预填的纳税申报表
2. 评税通知书
实体
实体在注册成立时获取纳税人识别号，并显示在会计报表（如纳税申报表等）中。
四、国内网站信息
个人
法国税收居民个人的纳税人识别号无法通过在线工具进行验证。
实体
法国税收居民实体的纳税人识别号可以在下列网站进行验证：
xxxx://xxxx-xxxxxxxxx-xxxxxx.xxxxx.xx/xxxxxxx/
五、联系方式
更多关于纳税人识别号的信息，可以联系法国税务机关。
资料来源：
法国税收居民认定规则 Rules governing tax residence：
xxxx://xxx.xxxx.xxx/xxx/xxxxxxxxx-xxxxxxxx/xxx-xxxxxxxxxxxxxx-xxx-
xxxxxxxxxx/xxx-xxxxxxxxx/Xxxxxx-Xxx-Xxxxxxxxx.xxx
xxxx人识别号规则 TINs：
xxxx://xxx.xxxx.xxx/xxx/xxxxxxxxx-xxxxxxxx/xxx-xxxxxxxxxxxxxx-xxx-
assistance/tax-identification-numbers/France-TIN.pdf
France – Information on residency for tax purpose
Section I - Criteria for Individuals to be considered a tax resident
According to the domestic French legislation, the criteria for individuals to be considered a tax resident in France are the following:
Tax residency of individuals is determined by Article 4 A of the French General Tax Code (CGI). Individuals domiciled in France are tax resident in France.
Under Article 4 B of the CGI, regardless of their nationality, individuals are deemed to be domiciled in France for tax purposes if:
• their home is in France;
• their main place of abode is in France;
• they carry on a professional activity in France, salaried or not, unless they can prove that it is a secondary activity;
• they have the centre of their economic interests in France.
State employees who perform their duties or are on assignment in a foreign country and are not liable to income tax on their overall income in that country are also deemed to be domiciled in France for tax purposes.
Further guidance on these provisions are available on the following link: xxxxx.xxxxxx.xxxx.xx/xxxxx/0000-XXX
France means the European department (including Corsica) and overseas department (Guadeloupe, French Guyana, Martinique, Island of Réunion and Mayotte) of the French Republic.
In addition, the French Tax Treaties are available on the following link:
xxxx://xxx.xxxxxx.xxxx.xx/xxxxxx/xxx/xxxxxx/xxxxxxxxxxxxx.xxxxx?xxxXxx-0&xx geId=docu_international&sfid=440
xxxx://xxx.xxxxxxxxxx.xxxx.xx/xxxxxxXxxxXxxxxxx.xx;xxxxxxxxxxx000XX0000000X E59C9968FDB26609DD9.tpdila16v_1?idArticle=LEGIARTI000006302201&c
idTexte=LEGITEXT000006069577&dateTexte=20150420&categorieLien=id& oldAction=rechCodeArticle&nbResultRech=1
Section II - Criteria for Entities to be considered a tax resident
According to the domestic French legislation, the criteria for entities and permanent establishment to be considered a tax resident are the following:
1) an An entity will be resident in France for tax purpose where the entity is operated in France, whatever its nationality (Article 209 (I) of the CGI).
The term "operated in France" means an entity which carries on a regular business in France, whether in an autonomous establishment or, if there is no establishment, through representatives without independent professional status, or as part of operations forming a complete business cycle.
Therefore, aA permanent establishment (including a branch) in France is always tax resident in France.
Further guidance are available on the following link: BOI-IS-CHAMP-60-20120912
2) Under Articles 8 and Article 218 bis of the CGI, French partnerships (« sociétés de personnes ») are “translucent” (« translucide ») and not transparent for tax purpose. This means that a French partnership has a fiscal personality, fills a tax return even if the tax is effectively paid by their partners. According to the domestic French legislation, French partnerships are always tax resident in France.
French partnerships are listed on the following link: BOI-BIC-CHAMP-70-20-10-10-20120912
The above-mentioned rules apply also to the French “fiducies” which are also tax resident in France.
Further guidance are available on the following links: BOI-BIC-CHAMP-70-20-10-10-20120912
BOI-BIC-CHAMP-20-10-40-20120912
France means the European department (including Corsica) and overseas department (Guadeloupe, French Guyana, Martinique, Island of Réunion and Mayotte) of the French Republic.
In addition, the French Tax Treaties are available on the following link: xxxx://xxx.xxxxxx.xxxx.xx/xxxxxx/xxx/xxxxxx/xxxxxxxxxxxxx.xxxxx?xxxXxx-0&xxxx
Id=docu_international&sfid=440
Section III - Entity types that are as a rule not considered tax residents
1) Only the French real estate co-ownership partnership (“société immobilière de co-propriété”) based on Article 1655 ter of the CGI is tax transparent in France and disregarded for tax purpose. The partners are deemed to directly carry out the activity.
2) However, for the purpose of reporting under the terms of the Common Reporting Standard, entities such as foreign partnerships or legal arrangements (trusts, foundations, etc.), which are not treated as a taxable unit under the tax law of their jurisdiction, will be considered as tax resident in France if their place of effective management is in France pursuant to the Commentary of the CRS (Section VIII-§108).
Section IV - Contact point for further information
For Individuals:
Direction de la législation fiscale - Bureau C1 139, Rue de Bercy 75012 Paris
xxxxxx.x0-xxx@xxxxx.xxxxxxxx.xxxx.xx For Entities:
Direction de la législation fiscale - Bureau B1 139, Rue de Bercy 75012 Paris
xxxxxx.x0-xxx@xxxxx.xxxxxxxx.xxxx.xx
France - Information on Tax Identification Numbers
Section I - TIN Description：
For individuals:
The French tax authorities issue a tax identification number to all individuals with a tax obligation in France. This TIN is given at the time of the registration of the individual in the databases of the French tax administration. This number is unique, reliable and fixed for ever. The French name of the TIN is known as the numéro fiscal de référence or numéro SPI.
For entities:
As soon as they are created, the French entities (and individuals carrying out business activities) have an identification number issued by a governmental authority. This number is used for several purposes, including for tax purpose. This number is known as the numéro SIREN.
Additional information on the mandatory issuance of Tax Identification Numbers (TINs)
Question 1 – Does your jurisdiction automatically issue TINs to all residents for tax purposes? | |||
Individuals | No | Entities | Yes |
Question 2a – If you answered no to Question 1 with respect to individuals, describe those instances where individuals are not being automatically issued a TIN.
The French TIN is automatically issued to an individual once this individual is identified by the French Tax administration (FTA) as a taxpayer (person having a fiscal obligation).
Therefore, the issuance of the French TIN for individuals occurs following a first tax-return or following a first tax payment obligation of the individuals.
Apart from those situations, the FTA do not issue a TIN on request of a French tax resident.
Case of a new French resident
If an individual moves to France and then becomes a French tax resident for the first time, the FTA will issue a French TIN only once the individual submits his
tax-return or is identified as having a first tax payment obligation.
This case is also applicable for individuals who were previously tax residents in France but not any more in 2005.
Case of non-compliant taxpayers
The French tax residents who have never submit their first tax return are not known in the FTA's database, and then, they do not have any French TIN.
Case of minors
The minors do not have a French TIN.
However, once they are 18 and if their parents are French tax residents, they ar are automatically identified in the FTA's database, even if they do not have any ta obligation. In this case, a French TIN is issued.
***
Le numéro d'identification fiscale (TIN) français est automatiquement attribué à une personne physique dès que cette personne est identifiée par l'administration fiscale française comme étant soumise à une obligation fiscale.
L'attribution d'un TIN français pour les personnes physiques intervient donc en principe après une première déclaration fiscale (déclaration annuelle de revenu par exemple) ou à la naissance d'une première obligation de paiement (émission du premier avis de la taxe d'habitation par exemple).
En dehors de ces situations, l'administration fiscale française n'attribue pas de TIN français. Il n'est donc pas possible pour un résident fiscal français qui n'aurait pas de TIN français de solliciter ponctuellement auprès de l'administration l'attribution d'un tel numéro.
Cas du nouveau résident fiscal:
Si une personne s'installe en France et devient donc un résident fiscal français pour la première fois, elle n'obtiendra un TIN français qu'une fois qu'elle aura
déposé une première déclaration de revenus ou | qu'elle | aura | été |
identifiée par l'administration fiscale française | comme | ayant | une |
première obligation de paiement de l'impôt.
Cette situation s'applique également aux personnes qui ont déjà été précédemment résidente fiscale française mais qui ne l'étaient plus en 2005.
Cas des défaillants à leurs obligations fiscales
Les résidents fiscaux français n'ayant effectué aucune déclaration de revenus depuis le début de leur statut de résident fiscal ne sont pas connus des bases de données de l'administration fiscale et n'ont donc pas de TIN français.
Cas des mineurs
Les mineurs n'ont pas de TIN français.
En revanche, dès qu'ils atteignent l'âge de 18 ans et si leurs parents sont des contribuables français, ils sont identifiés dans la base de données de l'administration fiscale, même s'ils n'ont aucune obligation fiscal.
Question 2b – If you answered no to Question 1 with respect to Entities (as defined by the CRS), describe those instances where Entities are not being automatically issued a TIN.
/
Section II - TIN Structure：
For individuals:
The TIN consists in 13 numerals (format: 99 99 999 999 999). The first digit of
the TIN is always 0, 1, 2 or 3. For entities:
The numéro SIREN consists in 9 numerals (format 999 999 999).
Section III - Where to find TINs?
For individuals:
The French TIN does not appear on official identification documents (such as ID card or passport). It may be found on the first page of the pre-filled tax return for income tax (déclaration pré-remplie d'impôt sur le revenu) and on the first page of
the notice of assessment (avis d'imposition) of income tax, residence tax or property tax.
A pre-filled tax return or a notice of assessment may be related to several persons. In such a case, the TIN of each of the taxpayers is indicated in the same order of the information of the field “Etat civil” of the document.
1. Pre-filled tax return (field “N° Fiscal declarant”)
2. Notice of assessment (field “Numéro fiscal”)
For entities:
The numéro SIREN is given to an entity at the time of its creation. This number is reported on the accounting documents (tax returns, etc.) of the entity.
Section IV - TIN information on the domestic website
For individuals:
The French TIN cannot be checked by an online TIN-verification tool. For entities:
The number can be checked online : xxxx://xxxx-xxxxxxxxx-xxxxxx.xxxxx.xx/xxxxxxx/
Section V - Contact point for further information
For further information about their TIN, the French taxpayers could contact the relevant tax service (Service des impôts des particuliers or Service des impôts des entreprises).