II: Taxable income of foreign nationals and persons not resident in France for tax purposes

The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax domicile in France. However, none of the expenses deductible from overall income pursuant to the provisions of this code may be deducted.

I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all other transferable capital invested in France; c. Income from businesses located in France; d. Income from professional activities, whether salaried or not, carried out in France or profit-making operations within the meaning of the article 92 and carried…

Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax department to designate, within ninety days of receipt of this request, a representative in France authorised to receive communications relating to the assessment, collection and litigation of the tax. However, the obligation to appoint…

Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in France.