In this episode, Tytle’s tax expert explains the implications of being a tax resident in France and the criteria that determine residency. The discussion covers what it means to be a French tax resident, including the obligation to report and pay taxes on worldwide income, as opposed to non-residents, who are only taxed on income sourced in France.

Key topics include the four main residency criteria: the 183-day rule, having a main home (habitual abode) in France, conducting your principal professional activity there, or having your center of economic interests in the country. The episode also addresses dual residency scenarios and how international tax treaties resolve conflicts using tie-breaker rules such as permanent home, center of vital interests, habitual abode, and nationality.

Finally, the episode explains when and how to register as a tax resident in France, including obtaining a French Tax Identification Number (TIN) and filing your first tax return.

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In this episode, Tytle’s tax expert explores the challenges of managing cross-border taxes without a tax treaty in place. The discussion begins with the role of tax treaties: avoiding double taxation, offering tax relief, and clarifying residency and income rules. Without these agreements, expats face increased risks of being taxed twice on the same income, along with complex filing requirements.

Key topics include how double taxation can arise on different income types, such as employment, rental, dividend, or self-employment income when both countries claim taxing rights. The episode also discusses strategies to avoid double taxation in situations where there’s no treaty. For instance, one could look for domestic rules that allow offsetting foreign taxes, even in the absence of a treaty. Other tools are exemptions for specific income streams, and knowledge of residency criteria to avoid dual residency in the first place.

Other areas covered include international guidelines like the OECD Model Tax Convention and the impact of social security contributions in the absence of agreements.

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In this episode, Tytle’s tax expert explores the taxation of foreign company income for individuals living in Portugal. The discussion begins with an explanation of when Portugal taxes a foreign company’s income, highlighting that while Portugal generally doesn’t tax the company directly, any personal income you receive, such as salaries or dividends, will be subject to Portuguese tax rules.

Key topics include how to avoid having your foreign company classified as a Portuguese tax resident by ensuring key management and decision-making remain outside Portugal. The episode also examines how Portugal’s Non-Habitual Resident (NHR) regime may provide tax benefits for income like dividends or salaries, provided specific conditions are met.

Additionally, the implications of receiving dividends from a foreign company are discussed, as well as the potential benefits of relocating your business to Portugal under its favorable tax regimes for small businesses.

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