Treaty between France and Switzerland – French Supreme Administrative Court rules on "centre of vital interest" criterion for treaty residence

On 26 March 2014, the French Supreme Administrative Court (Conseil d'Etat) gave its decision in case No. 355324 on the concept of fiscal residence. Details of the decision are summarized below.

(a) Facts. From 1994 to 1996, a French national (the Taxpayer) was a dual resident of France and Switzerland. The Taxpayer worked as a director of a French company and for several Swiss companies during that period.
The French tax authorities took the position that the Taxpayer was a French tax resident (…