Jeff

As a summary, I guess she should not include me on her tax return form as I am a traveller and not fiscally resident in France. I spend more than 200 days out of France every year, I work and pay my taxes in the country where I hold residence and I have no income from French sources (or sauces). Thankyou all for your replies - I stumbled upon this forum quite by accident and the information contained throughout is amazing. You should all pat yourselves on the back! Lastly, I am glad to see how my issue with legally obscure text such as "centre of economic interest" can transform a forum dedicated to resolving French financial issues into an agony aunt section ;-) . I guess I should indicate to my girlfriend that i'm the kind of man who is always on the roam. Wherever I lay my hat, that's my home..... :-D

Thanks for the replies! My main issue is with the terminology. Is centre of economic interest related entirely to business or monetary investments? My understanding of the word "economic" would leave me to believe that it could apply to almost any avenue of your life. I know that it may initially appear a daft question, but my Girlfriend is also requesting to put me down on her tax report - and in order to do so I would have to declare my revenue in France, which I think would lead the tax department to tax me on monies that I have already paid tax on. Irrespective of double taxation agreements, if I spend most of my days in the country I work and pay taxes there, I believe I should not have to fill in a tax form for each and every country I may (or may not) have a girlfriend in........ ;-) My girlfriend claims that because I live with her that she has to declare me on her tax form and has requested to know how much I earn. I highlighted that she doesn't have to declare me but she claims she does. Maybe she's just a golddigger trying to find out if i'm worth investing her time in or not......hehe.

I am an English man working abroad (where I pay taxes on my income). I spend some time at my girlfriends house in France and some time in the United Kingdom, however the majority of the year I reside in the country I’m working in. I do not own property in France.   My understanding of the law is as follows. A taxpayer is deemed to be tax resident in France if any one of the following tests is satisfied: - They spend 183 days or more each year in France. - Their principal business activity in France. - Their habitual residence is in France. - Their "centre of economic interest" is in France.   I do not believe I fall into any of these categories, but I am unsure of how far "centre of economic interest" is taken. For example, I have some material possessions (clothes, etc) at the girlfriends house - would this be enough to deem that France is my centre of economic interest?   Am I correct that as I am paying taxes abroad and do not fall under the categories above that I do not have to complete a French tax form, or am I missing something?   Any help would be appreciated,   Jeff