Remote work in France has been considered a kind of gray area for a long time when it comes to tax and immigration laws; This is what the country’s social security office said when asked the question.
Many foreigners are attracted to the idea of moving to France and continuing to work remotely, either part -time or complete, for a company or customers outside or France.
On paper it is an ideal solution, since it allows you to continue your professional life while avoiding the language barrier.
However, the rules and legality around this are highly disputed among professionals.
The basic problem is that the immigration and tax laws of France were written before the work was generalized, and they have not been updated in any important way since then, which means that people are only offering their interpretation of how the rules work for people for the intrancia of people out of France.
But when the premises asked the French administrative body Urssaf, which is responsible for collecting social security contributions, its advice was very clear.
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Nos dijeron: “Si llevas a cabo una actividad personalizada de Francia, igualmente con clientes extranjeros exclusivos, debe registrar un AN AN entrepreneur [self-employed] and comply with French tax and social security obligations.
“In fact, what matters is the location in which its activity carries out, not that of its customers.”
So what does this mean?
The USSAF body is responsible for social security contributions from independent companies and workers.
If you are self -employed, a freelancer or a contractor in France, it is obliged to register with them, and they are cleanly prepared that this includes people who reside in France and work remotely for a foreign company.
Read more: Tutoring, Etsy and Airbnb: When do I need to register as an automatic seal in France?
When the premises requested its clarification on whether foreigners in France who do remote work for companies that are not French/ non -French clients must be registered as self entrepreneur [self-employed] and comply with French tax and social security obligations.
“In fact, what matters is the location in which its activity carries out, not that of its clients. Any self -composed professional activity carried out in France must be declared to the competent authorities.
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“Ussaf specifications that self -workers must register and declare their income in France, regardless of the origin of their customers.”
In terms of possible exceptions, URSAF said: “If you are a fiscal resident of another country and choose to register and declare your income elsewhere (for example, in a country where you already have a registered business), the situation may be important.
“But in general, if you live in France and carry out an activity there, registering as a entrepreneur It is mandatory. “
Does this only apply to register with Ussaf?
The specific council of Ussaf is applied only to register as an independent business or professional, but its definition of ‘working in France’ is interesting as it reaches the protuberance of the question: Is it important in which you are physically sitting while writing on your laptop? Or is it the key to the location of the clients to whom they are sending their work?
Ussaf seems to consider that it is its location what is important.
However, some immigration experts and taxes will argue that it is the locations of their clients that are more important.
One thing is clear: if you are working for French -based customers, or even for companies that have a presence in France, then it is considered ‘working in France’.
Where it is complicated is when it is in France, but all its customers are abroad and have no connection with France.
Taxes
When it comes to income tax, if you reside in France, you are asked to complete the annual tax declaration, and be asked to declare all your world income.
However, the form has different income sections in France and income abroad.
In some cases, the definition of ‘abroad’ will be clear, for example, if you are receiving a pension from another country, if you have rent within France or if you have INVOMA shares or other investments outside France.
If you are working in France for French clients, then this is clearly the French income.
The income of working in France for clients exclusively abroad is another gray area, but the bilingual accountant and expert in finance of expatriates, Faten Amamou told USS: “The income you get when working in France would usually be counted as French income.”
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Keep in mind, however, that this is a gray area and other professionals can reach a different conclusion.
Immigration
The other reason why the definition of ‘working in France’ is important is when it comes to the state of immigration.
France does not have a specific digital nomad visa, so foreigners in France, unless they are EU citizens, will need a visa or a residence card.
Some residence cards in French widely allow all kinds of work, such as the state of family and private life (VIE PRIVIE ET FAMILY), The subsequent warp card to Brexit and 10 years Carte de Résident. In these situations, you have the option to configure it as a moment or assume sales as an employee.
Other cards are specific about the type of work you can do.
For example, the salary The State allows salaried work for a specific company, but does not allow labor on its own. Similarly, the student’s status allows up to 964 hours of salaried work per year, but does not work on its own.
On the other hand, Letter from Séjour Entrepreneur / Profession Librale It is specifically intended for people with personal staff, so you could not take a salaried job while in this state.
And then there is the state of the visitor, which is popular among foreign retirees and early retirees.
This residence card requires that you sign a route that you will refrain from “work in France”, but again, it is that definition of “working in France” that is complicated.
From an immigration point of view, it can be legal to move to France in the state of the visitor and work remotely for a non -braking company. In fact, it is possible that you can include payment slip of your foreign clients as an income test for your time in France as “visitor.”
However, from the point of view of USSAF, it must be registered as its own seal in France, and from a fiscal perspective, all income must be declared.
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Once again, the different lawyers provide different tips on the convenience of working remotely while in a visitor visa.
Read more: Ask the experts: What is the treatment with the remote work and the visitor visa of France?
Long -term plans
If you want to stay in the long term France and one day becoming a French citizen, then having all your income from outside France can be an impediment to its ‘integration’ in the country.
Ultimately, you must speak with experts from several fields, at least tax experts and immigration, before deciding to be a remote worker in France.
This article aims to be an overview of the problem and should not be tasks as a substitute for independent legal and/or financial advice.
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