Dernière mise à jour le :13/10/2016


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.