Is it still the case that if you live in France for six months and a day in any year, you are considered resident in France?  In that case, presumably you then have to complete a tax return here, register your vehicles and sign up for French health care.  I may be an innocent abroad ( living here full time, with French car and tax returns up to date and membership of CPAM) but what happens if you don't do all these things?

I believe it is much complex than just a simple matter of a time based requirement. For example, if you arrive in France with an intent to become resident, the requirement to register your (British) car is immediate as is your requirement to declare yourself to the tax authorities. If the car is to remain in France (even if you depart somewhere else) for more than 6 months, it needs to be registered to remain legal. 

As for sanctions; if they find you, I guess they can require you leave and to pay any unpaid tax as a consequence of your residence.

Hi,

   The question of determining residence is covered in article 4 of the treaty which you will find here;

www.hmrc.gov.uk/taxtreaties/in-force/france.pdf 

you will notice that the 183 days is not mentioned ; however its( limited) relevance  is mentioned here: 

www.cabinet-henderson.com/img/Website_tax_residency.pdf

As you can see residency is a complicated matter which keeps lots of tax lawyers busy.

but what happens if you don't do all these things?

The vehicle is a bit of an issue but otherwise who would know?

Chris

Hi,

     The only way to find out would be to try it and see.  Perhaps someone who is managing to evade tax everywhere will enlighten us.

There is freedom of movement within the EU.

The authorities seem to take the view that where you register yourself into the health and social system is where you have fiscal residence. There are different rules regarding taxation also vehicle taxation and registration are based on pre EU rules but as we all know these are not enforced as EU rules conflict with national rules and nobody wants to cause too much fuss as it is just petty bureaucracy and will be harmonised eventually anyway.

Hi,

    Good point about the health system.  It might well be possible for people with a lot of money to pay for all their health requirements in cash, but the question then is -where do they keep their money  -if off-shore how do they get the cash into France .  Could they risk having a french bank account , as the french banks are hand in glove with the fisc?

      If our hypothetical "tax-free" individual has "abodes" in various countries , he would have to cover all these points (including keeping a vehicle, or vehicles) in each jurisdiction.

     Needless to say he would have to avoid coming to the attention of the police.