[glenhollowell]

Hello,
Maybe someone is in the same situation as myself.
I am a UK citizen (not tax resident), as have lived in Oz for last 4 years.
Recently moved to France.
Working in Angola, therefore out of France for more than 190 days / year.
My wife will be staying in France most of the year, buy does not work.
I do not own property in France or UK.
Will I be liable for French tax on my income earned in Angola ?
I have heard rumours of a special oil & gas worker exemption ?
Any help or pointers to accountants appreciated.
Cheers
Glen

 

[Bevdeforges]

The question has come up several times before - without anyone having found a truly definitive answer. There is an international exception from taxation rules for merchant marines, but I don't think that extends to oil and gas workers.

The complication in France is that income taxes are levied on the household. So, even if you aren't physically present in France for at least 183 days a year, if your family is, you could be considered "tax resident" in France.

This is the page from Service Public: Quand est-on considéré comme ayant son domicile fiscal en France ? - Service-public.fr As with most things, it's pretty vague, but the key thing tends to be where your "center of interest" is determined to be - i.e. where your immediate family resides.
Cheers,
Bev