résidente au sens de la réglementation fiscale

[Fanucci00]

"Née à CHICAGO (ETATS-UNIS) le 12 novembre 1975.
Célibataire
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

 

[Garoubet]

"Resident for tax purposes"

Yes, that's the meaning.

 

[Himalayya]

Yes it means "resident within the terms of tax legislation"

 

[wildan1]

...or "resident" for tax purposes.

 

[Himalayya]

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

 

[bh7]

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.