Is it possible to be an auto-entrepreneur in France and have a company in Hungary?

Laci
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I’ve been living in Dijon in France since September 2011 with my partner. We are not married and our common-law is not declared. I also have a permanent Hungarian address. I spend half of my time in Hungary. I am an auto-entrepreneur in France since 2012. My income comes exclusively from Hungary (even as auto-entrepreneur). I pay the taxes in France. I am also a proprietor (26%) of a Hungarian company where I will get a dividend in this year of about 40,000 euros. The dividend will be paid in February 2016.

As far as I see, I have two options in 2016. Either to continue my previous French resident status and pay dividend tax in France, or to be a Hungarian resident and pay tax in Hungary (which is lower than the French one). I need your help to review these options. I know the Hungarian side (I have a tax advisor) but my knowledge of the French side is very uncertain. I try to summarise my questions:

Option 1
If I’m a French tax resident I should pay in Hungary a DWT of 5.5%. I should pay in France 15.5% social charges immediately. Should I also pay 21% DWT? My yearly income was under 50,000 euro in the last four years, I sent a letter to Centre des Impots in Dijon early November, they answered in December and told me to send this letter to my bank. But my bank told me that I missed the 30 November deadline. I know that I’d pay tax after dividend according to income tax. What is my income in this case? Should I add dividend to my auto-entrepreneur income? May I deduct the Hungarian DWT? What other taxes should I pay after my Hungarian dividend?

Option 2
If I choose option 2, and move back to Hungary, can I still keep my French address? What declaration should I do in France about my moving back to Hungary? How can I secure that the French revenue will not consider me as a French tax resident because I have a French address and I spend nearly half of the year in France with my partner?

Answered
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