Individuals domiciled in France are, unless otherwise provided by an applicable tax treaty, taxable in France on their worldwide income. Similarly, resident individuals who are both ordinarily resident and domiciled in the UK are liable to tax on their worldwide income and gains, wherever these arise.
In France, individuals are also subject to wealth tax (impot de solidarite sur la fortune) with respect to assets (owned on 1 January of a given tax year) valued at more than E790,000 (£679,000) for 2009. French residents are liable to this tax with respect to their worldwide assets, whereas non-residents are liable to wealth tax with respect to their French assets only (this being one of the main reasons why wealthy French individuals move abroad).
