Natural persons :
- persons, irrespective of their nationality, who have their main home in France, with the exception of foreign civil servants and military personnel stationed in France who are non-residents irrespective of the term of their assignment ;
- French civil servants and military personnel stationed abroad ;
- French civil servants made available to an international organisation or any other non-resident employer.
Corporate bodies :
- corporate bodies (French or foreign) for their establishments located in France, except for listed non-resident corporate bodies ;
- French embassies, diplomatic missions and consulates abroad and units of the French army stationed abroad.