[cinntaile]

How do you mean? He's obviously a resident in Belgium otherwise he'd be paying French taxes? If he moves back to France he'd become a French resident again or if he in practice spends more days of the year in France than in Belgium, then he'll be treated as if he's a resident in France.

[shapefrog]

Yes. He had to move to Belgium to remove the obligation to pay tax in france. Should he decide to move to the south of france instead, he would come back under the taxaction of france.