What is the tax residence of family members of diplomatic agents serving in France?

Written by Solvo · based on official sources · Published on 23 September 2026

In brief: If you are a family member of a diplomatic agent posted in France, you are in principle deemed to have your tax residence in the sending country. The criteria set out in Article 4 B of the French General Tax Code do not apply to you.

Exceptions

You do not fall under this rule if you are a French national, a permanent resident, or if you carry out a gainful activity.

Informational content, does not constitute personalized tax advice.

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Official sources

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