That German would be paying French income tax, since he's a resident. Unless he's listed as a resident in Germany and living in France without registering. The

That German would be paying French income tax, since he's a resident. Unless he's listed as a resident in Germany and living in France without registering. The other taxes, well, it's up to the person. If he wants a pension, he'll pay them in some country. But what do I know, everyone I know is breaking some law in regards to taxes, so I might not be the best person to listen to...