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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 a part of : **

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.

Updated on: 20/02/2024

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