Spending more than six months in France during a calendar year may indicate that France is your main place of stay and that you are a French tax resident. However, France has several independent tax residency tests, including your home or household, principal professional activity, and centre of economic interests. Tax treaties may also override domestic rules. Use this rule as a day-count indicator, not as a definitive determination of tax residency.
https://www.impots.gouv.fr/resident-de-france