Source:
http://www.expatica.com/source/site...tory_id=4278&name=Guide+to+taxation+in+France
You are subject to French income taxes, called impôts sur le revenue, if any of these conditions apply to you:
you hold a residence permit
if you spend more than 182 days in the country during a calendar year
if France is the country you live in more than any other
if most of your wealth is based in France
if your main professional activity is in France
.... It is worth noting that a major tax reform announced last September and intended to largely benefit middle-class wage-earners is due to be implemented next year, that is for 2006 income taxes.
The reform includes a reduction in the number of income bands from seven to four, and the phasing out of special dispensations for some professional categories. The new tax bands for income tax will range from 5.5 percent to a maximum of 40 percent, replacing a range of 6.83 percent to 48.09 percent; the change will be accompanied by removal of a flat rate reduction of declarable income for all taxpayers.
The new regulations also specify that the total amount any taxpayer could be charged in respect of income tax, wealth tax on assets, and local taxes would be limited to 60 percent of income. The reform will also include measures to prevent an estimated 10,000 wealthy taxpayers from exploiting tax allowances and other loopholes.