French Guiana

GF Cross Border Tax

Determine French Guiana cross-border income-tax exposure under French law in 2026. Covers French tax residence, Guyane-source income, non-resident minimum-tax rules, move-year returns, foreign income and treaty-relief routing. Separates income-tax territory from the VAT and octroi borders and demonstrates territorial applicability with the actual France-Brazil treaty. Use for Guyane resident abroad, non-resident French Guiana income, cross-border employment, Brazil short stays, permanent establishment, foreign-tax credit and 2047 reporting. This is a residence and source decision workflow, not a blanket treaty-rate table. Includes ordinary non-resident wage, service, royalty and dividend withholding. Exit-tax filings and specialist pensions or offshore income require the separately identified current-law work.