Can daughter be in my ‘French tax household’ if she studies abroad?
A child who is part of a family quotient can lower a parent’s tax bill
Many students also undertake paid work when studying
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Reader Question: My daughter is leaving to study abroad. Under what circumstances can she still be counted as a ‘part’ in our family quotient? Will we have to declare any student earnings?
It is possible for your daughter to remain ‘attached’ to your tax household as long as she is under 25.
If so any earnings while studying could become declarable but this is not necessarily the case.
In any given year, students do not need to declare work they do part-time and during holidays, below three times a gross monthly Smic minimum wage (around €5,300).
Students on work placements linked to their studies also benefit from an exemption up to the gross annual Smic (€21,203).
Read more: France’s minimum wage is too low at €1,398 net a month - Michelin boss
If your daughter has declarable income, the question arises as to her fiscal residency.
Usually, if her ‘main home’ remains with you in France, this will still be considered to be France.
The work income (above the exempt limits) should therefore be declared as ‘foreign’ work income.
If tax was paid on this income in the country in which your daughter is studying, any double-tax treaty between France and that country may provide for a tax credit to avoid double taxation.
Read more: Useful French vocab for your tax declaration
