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France Summary Guide

France Residence

EU/EEA residents. As France is a member of the European Union, residents of the EU/EEA may enter the country freely to work and live. A passport or other valid ID card is required to enter the country. Under French law, EU/EEA residents do not require a Residence Card, but in practice it is still expected by certain bodies that a residence permit will have been obtained (and the situation for residents of the UK, Isle of Man and Channel Islands is somewhat different than that of most other EU residents, and they are likely to require both residence and work permits), meaning that it will probably be advantageous to obtain such a permit.

EU nationals not requiring a residence permit must nevertheless declare or register their residency within three months of arriving in the country. This registration should be made in the region of residence and the position should be checked with the local Town Hall (Mairie) as a fine may be imposed for failing to register. An employed or a self-employed individual may voluntarily apply for a Residence Card (carte de sejour) by presenting proof of employment or self-employed registration, plus a passport or national ID card.

Family members of a EU/EEA resident who are not EU/EEA residents are still required to obtain a Residence Card within two months of arriving in the country and this should be done at the Prefecture (ie the office governing a locality or district).

A Work Permit is not required for EU residents (whether employed or self-employed), with the exception (as at 2009) of citizens of the more recent EU member countries, who may face restrictions with regard to their ability to work in France, and should seek expert advice before making the decision to move to France and set up a business there.

Non-EU/EEA nationals must have a visa to enter France and must also obtain a Work Permit and a Residence Card – both permits must be obtained at the same time. The visa application must be made prior to leaving the country of origin. Obtaining a Work Permit can be a difficult and lengthy process – it can take up to six months to be approved – and the authorities will have to be convinced that a job vacancy cannot be filled by a French resident before granting a permit. Once a non-EU/EEA resident has a Residence Card, they have the right to work in France.

 
 

France Summary Guide Contents

 France Summary

 France Summary Chart

 France Residence

 Taxation of Business People in France

 Living and Doing Business in France

 Business Forms in France

Latest Comments

Expat Brit

Hi,

I am facing a dilemma and would like to invite any reader to advise me.

I am a Brit who has lived outside UK since 1993- initially in Belgium (5 years) & subsequently in 4 African countries. After a year outside UK, the UK Inland Revenue confirmed my status as ‘non-resident’ for tax purposes and as I have had no income in UK, I have not completed a UK tax return for many years. I visit UK very rarely, normally for one or two weeks per year.

In May 2011, I was made redundent by my employers, who were downsizing. This coincided with a move to retire in the Netherlands, where I now have official residency (my wife is Dutch). I thought that, at 63 years of age, I would be unlikely to find suitable employment; in fact, I have not tried hard and had resigned myself to permanent (but slightly premature) retirement.

However, to my surprise, I have recently been approached (through a mutual acquaintance) by a company that wishes to use my skills on a project in the Isle of Man. The role, if & when confirmed, would see me working for about 10 days a month in Isle of Man, with about 5-7 additional days per month, working from home. Contract will be for about two years. The firm has asked me to confirm if I would prefer to be paid (and therefore be taxed) in Netherlands or Isle of Man, the idea being that I create a self-employment entity for this employment. I have no data on which to base a response. Given Isle of Man's traditional ‘low tax ‘environment, are there any benefits to declaring an income in IOM? Are there any Isle of Man residency implications? Netherlands takes a tax cut on total world wide income, and, as I have never had any contact with the Dutch authorities, I am reluctant to start such a relationship now. Do I have to declare income in both countries, with a breakdown prorata to the time spent in each jurisdiction? Should I declare income to UK Inland revenue?

If anyone has pertinent advice on these points, I’d be grateful to hear them.

TJM @ Eindhoven, NL

T. Dog

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Jersey vs. Malta??

Hi, I live in South Africa, and along with 2 business partners (one in South Africa and one in Ireland - all South African citizens though) are setting up a company that designs Smart phone applications. As they will be sold on the various platforms (none of which operate out of South Africa)we have to list our company as operating out of Ireland anyway. As such, we have decided to set up our company in the best tax country and are wanting info on whether Jersey or Malta is best? If anyone has some inside info we would really appreciate it!! Thanks!Mary

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Purchasing investment-link insurance for my staff

Would that count as income tax to my staff? And would that count as expense to my company?Michael

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Irish crisis - effects on small business?

Hi all,

Just wondering if anyone 'on the ground', as it were, might be reading and able to help me...I was considering relocating my hairdressing business from the UK to Ireland before the economy started to go properly belly-up...now, not so much.

Are things as bad as they seem over there, or is it being over-hyped by the media? And is the government still keen to support small business people? Cos if not, I'll look elsewhere...

Thanks,Kate

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Living in France contracting to Australian company

I am moving full time to France in Jan 2012 where I will be working as a freelance contract engineer to a number of Australian based companies. It is my choice to move to France not a work requirement. I will be renting my house out in Austrlalia and renting a house while I am in France. I hold both EU & Austrlain citizenshiip. I am married with 2 young children. Approx total family income $100k AUD.
Do I pay tax in France or Australia or both ?
Any help or guidance would be much appreciated.France move

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