France - Tax Guide for Freelance Contractors

Nationals of the EU/EEA Member States and Switzerland are able to work without restriction in France, except for citizens of the two most recent members Bulgaria and Romania.

Bulgarian and Romanian citizens carrying out paid employment still require a work permit during the third transitional period (1 May 2009 – 31 Dec. 2013); employees working in France for more than three months also still require a residence permit. The type of residence permit and work permit depends on the length of the employment contract.

To obtain a work permit the following criteria have to be fulfilled:

• Nobody already on the French labour market is available for the position. This criterion does not apply to certain key occupations where a shortage of labour has been recognised;
• Compliance by the employer with employment regulations;
• Equality of treatment in terms of pay;
• Adequate accommodation conditions of the employee.

Procedure:

The application for admittance to France has to be filed by the employer with the Departmental Directorate for Work, Employment and Vocational Training (DDTEFP) for examination.

If the job proposed is on the list of open occupations, the job situation in France cannot be raised as an objection. The employer is in this case exempt from advertising the job in France first.

If the job is not on the list of open occupations, the employer must prove by any means that he or she cannot find the desired profile on the French labour market. The French State-run employment service (ANPE) issues a notice which is sent to the DDTEFP, the decision-making authority.

If the response is favourable, the National Agency for the Reception of Foreigners and Migration (ANAEM) sends the employer a fee payment request. On receipt of payment, the ANAEM organises an occupational fitness medical examination. A medical certificate is given to the employee along with his employment contract or provisional work permit.

A residence permit is compulsory for stays of more than three months. In this case, the employee has to go to the foreign nationals department at the prefecture in which he or she is living or to the town hall with a copy of the employment contract stamped by the DDTEFP, the medical certificate and a travel document (passport or identity card).

For all other nationalities a full work and residence permit must be acquired and it is fair to say that the expansion of the EU/EEA has made obtaining a permit for non-EU/EEA nationals even more difficult. Resident companies may benefit, though, from a simplified procedure for highly qualified workers or important executives.