Long stay visitors in France can engage in remote work without French tax consequences

For some time now, posts on various social media platforms have claimed that the French tax authorities issued a decree in June 2025 stating that physical presence in France means that any remote activity with another country is considered work carried out in France and thus taxable. This would render the "tourist visa" inappropriate for foreigners residing in France and working remotely for an employer in a foreign country. This is not accurate and long stay visitors can indeed serenely work remotely in France.

Firstly, the French tax authorities do not appear to have issued any official statement in June 2025. The most recent update to the tax regulations in France dates back to the Finance Law of February 14, 2025. To assess your tax situation, it is therefore necessary to refer to the legal texts currently in force in the General Tax Code. In the case of a foreign national residing in France, it is also necessary to refer, on a case-by-case basis, to the international tax treaty signed between France and the relevant country on this matter.

The general law, under Article 4B, states that individuals are considered tax residents in France (and thus taxable) if they meet one of the following three conditions:

• They have their household in France (a family, spouse, PACS partner, or children), or their main place of residence (more than 183 days spent in France during the fiscal year).
• They carry out a professional activity in France, whether salaried or not.
• They have the center of their economic interests in France.

Article 4B also refers to international tax treaties concerning double taxation.

A foreigner working remotely for another country may potentially be subject to taxation in France if they reside in France for more than six months and if the international treaty with the country in question stipulates this.

In the case of the United States, the France-U.S. tax treaty specifies in Article 14, which deals with independent personal services, that U.S. citizens are only subject to French taxes if there is a real establishment in France with a fixed base (such as a client portfolio) for carrying out the activity. Article 15 states that a U.S. citizen employed by an American company is only subject to French tax if they reside in France for more than 183 days.

However, this tax question is separate from the administrative matter of the residence permit.

The long-stay visitor visa does not prohibit remote work for a foreign company. It only requires the foreign national not carry out any professional activity in France: that is, not to be employed by a French company, not to engage in commercial activity, nor to offer services within France.

For any complex questions regarding your tax situation, it is advisable to consult a tax lawyer. For matters related to residence permits, an immigration lawyer will be best suited to advise you