Thanks for replying so fast...:-)

I do have a house in Australia, and in UK, so the apartment in France would not be my main residence. my business is online, headquartered in USA, and using offshore companies sends invoices for software development services in China. A little bit complicated, but basically I still won't fit into any of the vague sections in the French tax document, so perhaps they may try the 3 x times rental value. I certainly won't be registering personally in France, so perhaps I may come under their radar?..:-)

cheers
mark