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.
Related terms
Gewöhnlicher Aufenthalt
German tax-residency concept: habitual abode established by 6+ consecutive months of presence in Germany.
FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned income for Americans abroad, requiring either Bona Fide Residence or the 330-day Physical Presence.
Habitual abode
A tax-treaty tie-breaker step: the country where you usually live. Decided primarily by day counts.
Domicile
Your true, fixed, and permanent home, the place where, when absent, you intend to return. Not the same as residency.
Homestead exemption
A property-tax reduction for owner-occupied primary residences. Filing for it in your new state is part of every domicile-change checklist.
Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be a tax resident. Used by Canada, Australia, France (within EU), Japan, and others.
← 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.
