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# What are the advantages of being assimilated to a resident?

Assimilation allows the non-resident taxpayer to benefit from the same advantages as the resident.

Being treated as a resident offers the possibility of deducting : 

* special expenses 
* extraordinary expenses
* or to benefit from a single-parent tax credit (which can lead to tax savings).

However, this assimilation to resident status **is not always the most advantageous tax option**, as in some cases the deductions do not provide a sufficient tax advantage compared to the increase in the tax rate resulting from the integration of foreign income. 

| It is therefore always advisable to analyse the situation carefully in order to determine the best approach for optimising the amount of tax for this taxpayer.