Would you like to work remotely from France for an employer based abroad? The applicable rules depend mainly on the duration of your stay. We distinguish three situations.
Less than 90 days
For a short stay (less than 90 days per year), the situation is relatively straightforward.
Employment law
Your employment contract and the employment law of your home country remain applicable. You are not subject to French employment law.
Social security
You remain affiliated with the social security scheme of your home country. No specific formalities are required for such a short stay.
Taxation
You are not considered a tax resident in France. You continue to pay taxes in your home country.
Administrative formalities
For European Union citizens, no visa or work permit is required. For non-EU nationals, check the entry and stay conditions applicable to your nationality.
Between 90 and 183 days
Beyond 90 days, the situation becomes more complex and requires administrative steps.
Employment law
The employment law of your home country remains applicable in principle. However, certain mandatory provisions of French law may apply, particularly regarding health and safety at work.
Social security: the A1 declaration
For European Union workers, it is possible to remain affiliated with the social security scheme of your home country during a posting period of up to 24 months, provided you obtain the A1 form from your social security organization.
Without this form, you risk being affiliated with the French social security scheme.
Taxation
Below 183 days, you are not yet considered a tax resident in France. However, certain bilateral tax conventions may provide for different rules. Check the tax convention between France and your home country.
Administrative formalities
For European Union citizens, you must register with the prefecture if your stay exceeds 3 months. For non-EU nationals, a long-stay visa or residence permit may be required.
More than 183 days
Beyond 183 days per year, you are considered a tax resident in France. French legislation becomes fully applicable.
French employment law
French employment law applies in its entirety. For more information, please consult:
- French Legislation On Remote Working – Private Sector
- French Legislation On Remote Working – Public Sector
Tax residence in France
You become liable for income tax in France on all your worldwide income. A bilateral tax convention between France and your home country may avoid double taxation. Consult a tax expert for advice.
Social security
You must in principle affiliate with the French social security scheme. Bilateral agreements between France and certain countries may provide for special arrangements.
Administrative formalities
For European Union citizens, you must register with the prefecture and obtain a residence permit. For non-EU nationals, a residence permit authorizing work is mandatory.
Visas and residence permits for non-EU nationals
European Union citizens can freely live and work in France without a visa or work permit. For nationals of third countries, here are the main options.
Important: visitor visa no longer permits remote work
Since June 2025, France has officially prohibited any form of remote work on a visitor visa (VLS-TS Visiteur), even for foreign clients or employers. This restriction is enforced by French tax and immigration authorities.
The Talent Passport
The Talent Passport is a multi-year residence permit (up to 4 years) for highly qualified individuals. Several categories exist, including for qualified employees, entrepreneurs, and creators of innovative businesses.
The Profession Libérale (Entrepreneur) visa
This visa is the main option for self-employed workers, freelancers, and independent contractors wishing to work remotely from France for foreign clients. It is initially valid for one year and renewable up to 4 years. Proof of sufficient income is required.
The EU Blue Card
For highly qualified employees, the EU Blue Card allows working and residing in France for up to 4 years. It requires an employment contract and a gross annual salary of at least 1.5 times the French average salary.
For any visa application, contact the French consulate or embassy in your home country.
This page is for informational purposes only. Tax and social security rules change regularly and vary according to your nationality and the applicable bilateral convention. Consult a specialist (lawyer, accountant) for your personal situation.