Working and Self-Employment in France: What You Need to Know

Not everyone moves to France in retirement. Many people move to work, to run a business, or to pursue a remote career. The French system has specific rules for all of these, and understanding them upfront avoids the common trap of working illegally — even unintentionally — while on a Visitor Visa.

Working for a French Employer

To work for a French employer as a non-EU national, you need a work visa before you arrive. Your employer applies for the visa on your behalf through the French immigration system. The process typically takes two to four months. Types of work visa include:

• Salarié visa: standard employment, requires a job contract

• Passeport Talent: for highly skilled professionals, company founders, researchers, and internationally recognised figures. Offers up to 4 years without annual renewal.

• Intra-company transfer visa: for employees moving within a multinational

Self-Employment: The Auto-Entrepreneur / Micro-Entrepreneur

France has a well-established and relatively accessible self-employment structure — the régime micro-entrepreneur (formerly auto-entrepreneur). This allows individuals to register as a sole trader quickly, with simplified accounting and social contributions.

As a micro-entrepreneur:

• You register online via URSSAF — the process can be completed in a single session

• Social contributions are a flat percentage of turnover: approximately 12.8% for goods, 22% for services

• Annual turnover caps apply: €188,700 for sales/accommodation, €77,700 for services (2025 figures)

• VAT is not charged (or reclaimed) below these thresholds

The micro-entrepreneur structure is ideal for freelancers, consultants, tutors, artisans, and online service providers.

⚠️ Visa Reminder:  The Visitor Visa (VLS-TS Visiteur) does not permit you to work in France or carry on a commercial activity. If you intend to be self-employed, you must have the correct visa from the outset. Working on a visitor visa is a legal offence and can jeopardise your residency.

Remote Working for a US or UK Employer

This is a genuinely complex area. Legally, if you are living in France and working remotely for a foreign company, you are working in France — regardless of where your employer is based. This means you should technically be registered with French social security and paying French taxes on your income.

The practical landscape is evolving. France has not yet introduced a formal 'digital nomad visa', though the Passeport Talent categories cover some remote workers if they meet the criteria. Many expats do work remotely from France in a grey area, particularly in the early stages of residency. But for any long-term arrangement, formalising your status is strongly recommended.

For US Remote Workers

Americans working remotely from France face the double tax issue described in Blog 4. Your US employer withholds US tax; you also owe French tax on income earned while resident in France. The tax treaty provides relief but does not eliminate the complexity. US corporations also face potential 'permanent establishment' risk if employees in France are deemed to be conducting business on behalf of the company — this has implications for the employer as well as the individual.

Starting a Business in France

Beyond the micro-entrepreneur structure, France offers multiple business structures: SASU (simplified one-person company), SAS (a flexible multi-shareholder company), SARL (equivalent to a UK limited company or US LLC), and others. Each has different liability, social contribution, and tax implications. An accountant (expert-comptable) is essentially mandatory if you are running anything beyond a small micro-entrepreneur operation.