telephone     courrier     borne       facebook icone     google plus icone     linkedin icone


Change of tax residence

train change of individuals residence to Luxembourg and CanadaABROAD takes care of all the steps in the context of a change of residence of individuals, to Luxembourg and Canada, including:
Taking into account tax implications for the country of departure and for the host country
Immigration file
Support in finding housing, schools, universities...

Change of residence is an important decision with a number of consequences, particularly as it pertains to tax matters that are crucial to master. Luxembourg and Canada are countries that are very favourable to receiving foreign residents. The fiscal country of origin imposes tax compliance criteria that are often restrictive.

Change of tax residence in France

For example, France, with a level of tax burden among the highest in Europe, requires that a cumulative set of criteria be respected in order to escape French resident status.

Article 4B of the Tax Code provides that:

1. Are considered to have their tax domicile in France:

  • People who have their homes in France or the location of their main residence;
  • Those who practice their professional activity in France, employed or not, unless they can show that the activity is carried out on an incidental basis;
  • Those for whom France is the centre of their economic interests.

2. Are also considered domiciled in France State agents who work or are responsible for missions in a foreign country and are not subject in this country to a personal tax on all their income.

In addition, in an attempt to curb the exodus of its citizens, France has introduced an "Exit Tax".

Contact ABROAD for the change of residence of individuals, to Luxembourg and Canada.


contact button



Abroad fiduciaire is a member of the Order of Chartered Accountants of Luxembourg