Are you a salaried employee recruited by a French company, a freelancer who wants to settle inParis, a remote designer or developer, an artist, an author or a creative drawn to the Frenchadventure?
Good news 😀: France remains one of the most welcoming countries in Europe for these profiles, ontop of being one of the world's leading tourist destinations!
The clients I most often meet in my practice come from the EU or Sweden, or from Australia or theUnited States. The particularities of each file frequently depend on the region and country of origin:freedom of movement for Europeans, the Franco-Swedish tax treaty for Swedes, distance forAustralians, the weight of FATCA for Americans.
As a result, the right reflexes are not the samedepending on nationality.
→The real issue lies in choosing the right visa, the right professional status and the right taxregime, from the very start.
→ Most of the difficulties I see in these files come from the same place: a status chosen tooquickly, a tax treaty never consulted, a contract signed on the strength of the relationship...and three years later, social contributions that should have been paid surface, a residencepermit poorly grounded, or a double taxation that could have been avoided.
1. Before leaving: choosing the right visa according to your activity
→ Salaried employee: direct hire or secondment
If you are recruited by a French company, the company is the one applying for the workauthorization.You then obtain a long-stay visa equivalent to a residence permit (VLS-TS) marked “employee” or“temporary worker”, depending on the contract length.
- EU/EEA and Swiss nationals — meaning the Scandinavians — have nothing to do.
- Australians and Americans, however, must apply through the French consulate in theircountry.
Secondment is a different mechanism: your foreign employer sends you to France for a temporarymission, and you remain attached to your home country's social security system, under a Europeanregulation or a bilateral agreement.
France has signed such agreements notably with the United States.
⚠️ Confusing expatriation with secondment is one of the most common mistakes.
→ The qualified profile, the founder, the investor: the “Talent” residence permit
The multi-year “Talent” residence permit (formerly “Passeport Talent”) targets certain majorinternational profiles such as qualified employees, founders of innovative companies, investors,researchers, or holders of projects with significant economic impact.
It also covers performing artists and people of international renown.
It also covers performing artists and people of international renown.It can last up to four years and entitles the spouse and children to a “Talent (family)” permit, whichalso allows them to work.
⚠️ This scheme cannot be improvised!A solid file must be assembled early on with diplomas, experience, the project and a contract that meets the minimum salary threshold...Plan at least three to six months before deadline.
→ The artist, the author, the creative: a regime apart
If you are an artist-author, writer, photographer, graphic designer, composer, illustrator or visualartist, you fall in France under a specific regime: you are neither a classic employee nor a classicentrepreneur.
You will have a dedicated social security scheme (managed by URSSAF Limousin since the merger ofAGESSA and Maison des Artistes), specific tax rules and, of course, particular copyright provisions.
- As regards your status and your residence documents, everything depends on your profile: itwill be either the “Talent” permit marked “performing artist” or “international renown”, orthe “artistic and cultural profession” visa.
- EU/EEA and Swiss nationals — therefore the Scandinavians — do not need such a permit,thanks to freedom of movement.
2. Upon arrival: establish a stable legal framework
→ Validating your visa, signing the CIR
Holders of a VLS-TS have three months from arrival to validate their visa online on the ANEF portal.Without this validation, you become irregular as of the fourth month.
If you are settling for the long term, you must sign a “Republican Integration Contract” (CIR) with theOFII. If needed, you will follow mandatory civic training and a French-language course.
When you later seek to renew your permit or apply for naturalization to obtain French nationality, this CIR contract will weigh significantly in your file.
→ Choosing between employment, self-employment and a company
If you are a salaried employee, the framework is set and you simply need to take note of it.
If you are a freelancer or creative, the choice of legal status is one of the most important decisionsand deserves real time and thought:
- The “micro-entreprise”: a simplified regime, ideal to start. The turnover threshold is €77,700for services (in 2025). A positive aspect is a simplified accounting.
- The sole proprietorship under the standard regime: a regime that gives more flexibility ondeductible expenses, but the accounting is more demanding.
- The company (whether an EURL, SASU, SAS or SARL): useful as soon as the activity issignificant or you take on partners.
It is also useful when separating personal and business assets, and to structure remunerationthrough dividends.
⚠️ In your specific case, the “right” status will depend on your income level, your activity, your familysituation and your five-year plan.
👉🏻 Thinking through it as early as possible, with a professional, will spare you from having to changestatus later.
3. Contracts: Be sure to prepare well!
→ The employment contract: what is negotiable
French labor law is protective of employees, but many clauses remain negotiable for an internationalprofile. You absolutely must seize the opportunity to negotiate as early as possible in the discussion.
The most important clauses are those concerning:
- salary,
- the impatriation premium,
- the relocation costs,
- schooling for children,
- annual trips to the home country,
- the mobility clause,
- the non-compete clause (and its compensation),
- confidentiality and, of course,
- rights over inventions or creations.
⚠️ A collective bargaining agreement almost always appliesIt can grant benefits beyond the mandatory Labor Code.It is very important to read it and check that the contract complies with it.
→ The service contract and the assignment of copyright
Service contracts between a freelancer and a client are always important and often loosely drafted,with too little precision.
Clauses to read carefully:
- deliverables
- schedule,
- validation,
- intellectual property,
- assignment or licence of rights,
- modifications,
- penalties,
- termination,
- jurisdiction and
- applicable law.
⚠️ For an international freelancer, the chosen jurisdiction in the event of a dispute and the applicable law are essential clauses!
👉🏻 If you are an author, illustrator, photographer or composer, your real asset is your IP rights.
Bear in mind that France has the most protective copyright law in the world.The French Intellectual Property Code lays down strict rules:
- written assignement,
- express mention of each mode of exploitation,
- specified territory and duration,
- remuneration, in principle it should be proportional.
⚠️ Note: It is also very important to clearly define whether or not the transfer is exclusive.
A poorly drafted or overly broad assignment or license agreement can deprive you ofsignificant remuneration!
A license or assignment that has not been properly understood can also lead you, bysigning standard terms, to assign rights you did not realize you held!
⚠️ Never sign a contract with trust alone, even with a known client!The honeymoon period at the start of a mission is exactly when one downplays the clauses one will
reread in tears, sometimes with a lawyer at one's side, a few months later.
4. Taxes: Plan Ahead!
→ French tax residence and bilateral treaties
You become a French tax resident as soon as you meet one of the criteria of Article 4 B of theFrench General Tax Code:
- home or main place of stay in France,
- main professional activity exercised in France, or
- center of economic interests in France.
⚠️ CONSEQUENCE: You are then taxable on your worldwide income, subject to bilateral treaties, andrequired to declare your foreign accounts.
A few useful examples of the nationalities I most often meet:
- the Franco-Swedish treaty of 27 November 1990(NB: amendment of 22 May 2023 not yet in force),
- the Franco-American Agreement of August 31, 1994,
- the Franco-Australian Agreement of June 20, 2006.
Specific case for Americans:
the United States taxes its citizens and permanent residents on theirworldwide income, regardless of country of residence. An American settled in France must thereforecontinue to file a US return and to comply with FATCA and FBAR. Caution: the treaty avoids doubleeconomic taxation, but the dual filing remains.
→ The expat tax regime: a benefit to activate upon arrival
Article 155 B of the French General Tax Code provides, under conditions, a partial exemption fromincome tax for employees and certain executives who take up duties in France after having been taxresident abroad for the previous five years.
⚠️ This regime is highly favorable but conditional on the nature of the hire, on prior tax residenceabroad and on certain wording in the contract.
It must be secured from the outset, and the contract should be reviewed by a professional advisor before signature.
→ Taxation of business activities: depending on legal status
The taxes applicable to business activities depend on whether you are a micro-business, a sole proprietorship, or a corporation.
For micro-businesses, you will be subject to the "micro-tax" regime. Sole proprietors have more options when it comes to tax regimes, and they can switch between them over time.
For certain types of companies, it is possible to choose between corporate income tax and income tax. For some companies, only corporate income tax is an option.
It is important to assess one’s current situation, strategy, and the status of the executive, as well as the economic outlook for the business.
⚠️ Keep in mind that accounting and tax obligations are often linked when it comes to business activities.
5. Social Security and Insurance
A salaried employee is enrolled in the general social security scheme from hire.
The self-employed fall under the SSI scheme via URSSAF.
For the person choosing the corporate structure, the tax regime depends on the type of company and its internal management structure. In some cases, it is possible to choose the company’s legal status.
The artist-author depends on URSSAF Limousin.
Universal Health Protection (PUMa) covers any person residing stably and lawfully in France. Fornon-active people, coverage typically begins after three months of inactivity.
On the pension side, European regulations and bilateral agreements notably with the United States,provide for coordination between rights acquired in different countries. Of course, remember to keep all the supporting documents.
⚠️ For a freelancer, properly sized professional liability insurance is extremely useful!A dispute with a client, especially under a service contract that has not been validated by aprofessional, can be very costly — financially, but also in terms of reputation, time and worry.
MY KEY ADVICE
Set the legal and tax framework :
- before the first invoice,
- before the first contract,
- before the first paycheck.
Most of the international workers, freelancers and creatives' files I take over mid-course were poorlyframed at the outset.
Sometimes it’s a visa chosen by default, or a legal status adopted without any planning or strategy. Sometimes you only discover later that there’s a tax treaty you weren’t aware of, and sometimes you’ve signed a contract without really understanding it.
⚠️ The effects of these mistakes, which surface later, are diverse. It can be double taxation, undeclared or wrongly declared earnings, an URSSAF reassessment or adispute with a client... All of them are heavy to manage, costly and almost always entirely avoidable.
👉🏻 Most of these situations could have been avoided with advice and support at the right moment!
• Having an international lawyer at your side, who speaks your language and knows bothFrench law and the legal culture of your country of origin, those changes everything!• The lawyer secures the visa, guides the choice of status, reviews, corrects or drafts thecontracts, optimizes the tax regime, anticipates intellectual property issues and coordinatesall the actions with the other professionals involved.
Disclaimer: this article is published for information only and does not replace a consultation. Rulesevolve over time, and any decision should be taken after individual analysis of your situation.
Would you like to discuss this?
Do you have any questions?
Feel free to contact me before signing your employment contract, your service contract, yourassignment agreement or your first French tax return.
We will go carefully through your whole project, in French, English or Swedish.
Being supported by a particularly competent professional such as an international lawyer is a trueasset for success and for sustaining your activity in France!
