In general, the system of taxation in France is determined by a vote of the French Parliament establishing the types of taxes that can be levied and the rates of taxes that can be applied. Taxes are then collected by the central government, local governments and the Social Security Association (ASSO). All persons with tax residency in France are subject to French tax, whether they are natural or legal persons domiciled in France, or simply having their homes, principal residence, workplaces or economic interests in France - all of them are considered how it is taxed. Moreover, regardless of nationality, a person who is tax resident in France is also subject to tax on their worldwide income. https://www.confiduss.com/en/info/blog/article/income-taxes-france/