résidente au sens de la réglementation fiscale


Senior Member
"Née à CHICAGO (ETATS-UNIS) le 12 novembre 1975.
Non liée par un pacte civil de solidarité.
De nationalité américaine.
Résidente au sens de la réglementation fiscale.
Ici présent."

Bonjour à tous,

The sentences above were taken from a marriage certificate including a matrimonial regime describing the distribution and ownership of property between the spouses in question. I am having trouble translating the phrase "au sens de la réglementation fiscale" in this context; I'm not sure what the phrase means. Could it mean "Resident for tax purposes"? What are your thoughts? Merci.

Quote Reply
Last edited:
  • Himalayya

    New Member
    French - Standard
    It is a very common phrase in a lot of legal / civil deeds. It means that you are entitled to pay (at least some) taxes in France. Indeed, it's possible not to live in France but to be considered as a resident (for tax purposes) anyway. For example if your work is in France or your main economical activity, even if your home is abroad.
    It's a set phrase, you'll find it in marriage certificates, inheritance acts, donation acts etc


    Senior Member
    Canada; English
    A person resident in a country for tax purposes would be liable to be taxed in that country on his / her income from all sources from anywhere in the world. A person classed as non-resident for tax purposes in a country would be liable to pay tax in that country only on income derived from sources within that country.