II: Place of taxation

If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed to have his main establishment. Individuals carrying out activities in France or owning property there, without having their tax domicile there, as well as the persons designated in 2 of article 4…

When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred and for previous years not affected by the statute of limitations, may validly be assessed at the place of taxation that corresponds to his new situation.