Residential address and taxes in France

If you are currently living in France, you are most likely a French tax resident. 

In general, your tax residence is the country/jurisdiction in which you live. 

In some cases you may be a tax resident in more than one country/jurisdiction at the same time or not be a tax resident of France

For more information on tax residence, please consult your tax adviser or the OECD automatic exchange of information portal.

If you have a tax residence outside France, we may be legally obliged to pass on certain information with respect to your financial accounts to the French tax authorities (Direction des Finances Publiques) and they may exchange this information with tax authorities of another jurisdiction or jurisdictions pursuant to intergovernmental agreements to exchange financial account information or local law. 

As a financial institution, we are not allowed to provide tax advice. 

Your personal tax advisor may be able to assist you in answering specific questions related to your tax residence. You can also find out more, including a list of jurisdictions that have signed agreements to automatically exchange information, along with details about the information being requested, on the OECD automatic exchange of information portal.

The Decree n°2016-1683 in date of December 5th, 2016 based on the OECD Common Reporting Standard (“CRS”) requires N26 France to collect and report to the French tax authorities (Direction des Finances Publiques) certain information about an account holder whose has a tax residence outside of France. 

Each jurisdiction has its own rules for defining tax residence, and jurisdictions have provided information on how to determine if you are resident in the jurisdiction on the following website: OECD AEOI Portal