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I moved to London from Paris in March 2021 while my wife and son are still in Paris. I was assuming that I am a UK resident for tax purposes till I came across "the definition of 'domicile fiscal' in French tax law is enshrined in Article 4B of the Code Général des Impôts (CGI)".

In particular www.french-property.com claims that

The 'foyer' is generally meant to refer to the place where the family resides, which permits the authorities to consider that someone who lives temporarily outside of France because of their work remains resident in France if it is the country where their family resides.

I should add that both I and my wife and Indian citizens.

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  • You know you can be a tax resident of more than one country at the same time?
    – Dale M
    May 21, 2022 at 23:51
  • Check the UK-France tax treaty. (Beware, I haven't checked that this version of the treaty is the latest one.) Jun 14, 2022 at 17:08

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