Hello again, Patrice.
In France, you are taxed on your worldwide income. Based upon my research, it would initially seem that you would fall into the 41% tax bracket, but that is not the case. First, you are immediately given an allowance of 10% that is NOT subject to tax. Second, the taxable income to be assessed is the total income of the household.
To avoid the higher rates of tax where there is a high income, but more than one household member, the family is divided into a number of "parts familiales." The total income is divided by the number of parts. The income tax scale rates are
then applied to this lower figure, and having computed the income tax due, it
is multiplied back up by the number of parts.
For example, in your case, the income of a married couple would be divided into two parts, with an additional half part
for each of your first and second children. So
for tax purposes, you are a family of 3 parts.
My points of reference are the following which contain excellent information:
Please review this information and let me know if I can assist you further.
Thanks and best regards,