The article clarifies significant tax and visa regulations for foreigners working remotely in France for companies located abroad. Recent guidance from the French tax office emphasizes that any work performed physically in France, regardless of the employer's location, is considered as being carried out in France for tax purposes. Particularly, this includes individuals on 'visitor' visas, which prohibit any work in France, including remote activities, leading to potential legal breaches if violated. Thus, understanding one's visa conditions is crucial for compliance.
The French tax authorities (DGFiP) consider that work is carried out in France when it is physically performed from French territory, regardless of the employer or the location of the clients.
The 'visitor' residence permit does not allow the holder to carry out any professional activity in France, including remote work. This could be considered a breach of the conditions of residence.
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