Hello all, Just came across this wonderful forum while looking for clarification on the above issue. We are an expat couple (UK/Canadian), living in Dubai and considering buying a second home in France. We are generally very aware of most tax issues, etc., having lived in France for 6 years before moving out to the middle east, filed tax returns, etc. The issue regards income tax. One of the main benefits of working in the middle east is the lack of income tax - something has to make up for the atrocious driving! The question is, if we buy a second home in France, which, although mortgaged, is worth more than our investments, etc. elsewhere, will we be considered "fiscally resident" or not? To clarify, we do NOT own property elsewhere, keep our savings offshore and did own a house in France up until 3 years ago. At the time, I worked as a "frontalier" in Switzerland and as such, the taxes were shared by the Swiss and French governments. As much as we would like to retain links in Frnace, with a view to eventually retiring there, I would most certainly consider being taxed on my income earned in Dubai to be a "deal-breaker". Many thanks in anticipation.......