{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "fr.tax.facts_indicator",
  "versions": [
    {
      "rule_id": "fr.tax.facts_indicator",
      "version": "2026.1",
      "jurisdiction": "FR",
      "title": "France presence indicator — ADVISORY (no strict day test)",
      "summary": "France determines residence by foyer (household), principal place of stay, professional activity, or centre of economic interests. The 183-day figure appears only within the 'principal place of stay' analysis and is not a standalone statutory test. This counter tracks French presence days as evidence. It can never show met or not met.",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "official_source_url": "https://www.impots.gouv.fr/international-particulier/questions/how-determine-if-my-tax-residence-france",
      "last_verified": "2026-08-28",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "advisory",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">",
        "direction": "attain"
      },
      "notes": [
        "Foyer dominates: a family home in France can make you resident with few days present."
      ]
    }
  ]
}