Definition

Foyer

French tax-residency concept: the habitual home of you or your family. Triggers French residency without requiring 183 days.

Foyer is the French term for habitual residence under Article 4 B of the General Tax Code. France considers you a tax resident if you have a foyer in France. If your spouse and minor children live in France, you have a foyer in France even if you work abroad. If you're single and your only home is in France, that's a foyer. France's residency test combines foyer with principal-place-of-stay, professional activity, and center-of-economic-interests tests, meeting any one is enough.

← Browse all tax-residency terms

Track the rules these terms describe

Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.

Download Tax Days on the App Store