I am a non-resident. I want to carry on my professional activity in France. Will I pay taxes on my earned income in France and/or in the country where I live?

Consult the treaty executed between France and the country where you are resident for tax purposes

In order to confirm the location and conditions for taxation of your business activity in France, you should consult the tax treaty executed between France and the country where you live (impots.gouv.fr website/International/Les conventions internationales).

What obligations are attached to setting up a business in France?

If you carry on a commercial or non-commercial business activity in France, you should register with the business formalities centre (CFE) which has jurisdiction over the location where you carry on your activity. Your tax department will also be determined on the basis of your location.

Please note: A self-employed or commercial activity may be carried on under sole trader status, under micro-entrepreneur arrangements or as a company. According to whether it is a closed profession or not, filing procedures vary.

Next, you will have to comply with the same filing and payment obligations as all French companies subject to the same tax arrangements (in particular, by filing your return online every year).

As you are a non-resident, French profits from your business activity, which are taxable in France, should be reported in income tax return 2042 and in its appendix 2042 C PRO which must be filed in the spring of the year following the year in which the profits were recorded (declaration of profits for year Y filed in year Y+1) with the Individual Tax Department for Non-Residents (SIPNR) :

Direction des impôts des non-résidens (DINR)
Service des impôts des particuliers non résidents
10, rue du Centre
TSA 10010
93465 NOISY LE GRAND CEDEX
Telephone: + 33 1 72 95 20 42 (from 9am to 4pm)
 

UPDATED DINR PART - MARCH 10, 2021