Remote working in France faces complexities regarding tax and immigration laws, as these were established before the rise of remote work. The French tax office clarified that any work performed on French territory is subject to local tax regulations, regardless of the employer's location. Additionally, the social security office URSSAF emphasized the necessity for self-employed individuals to register and adhere to French obligations, underscoring that the act of working from France dictates the applicable laws, rather than the location of clients.
"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 clients."
"If you carry out a self-employed activity from France, even with exclusively foreign clients, you are required to register as an entrepreneur and comply with French tax and social security obligations."
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