In the context of tensions in the Middle East, many international groups are temporarily relocating to France some of their non-European employees, notably those coming from Dubai and the wider region. These situations nonetheless raise immigration, social security and tax issues that should be anticipated.
From a migration standpoint, the applicable regime depends primarily on the employee’s nationality. Certain nationals are exempt from a short-stay visa and may, in principle, stay up to 90 days in any 180-day period. However, this duration is assessed at the level of the entire Schengen area: days spent in other Member States reduce the remaining “credit” of available days. For nationals subject to visa requirements, a short-stay Schengen visa application must be submitted to the competent French Consulate in the country of residence before arrival on French territory.
With regards to the nature of the activity carried out in France, the most frequent scenario is that of circumstantial remote working : the employee continues to perform their duties exclusively for the foreign employer, with no French employment contract and no attachment to a local entity. As of today, there is no specific French visa for remote workers. Particular care should be taken in situations where there is re-invoicing to a French entity, payroll in France, professional contacts with clients or colleagues in France, and where the presence is not strictly limited in time.
In terms of social security, in the absence of a bilateral agreement with the country of origin, French social security contributions are, in principle, due from the first day of work performed from France. Solutions are available for foreign employers. Where France is bound by an agreement, continued coverage under the home country’s social security system may be considered, subject to conditions.
From a tax standpoint, as tax treaties with Gulf countries are often atypical, it is important to secure the individual’s tax residence status and the corresponding tax implications.
Finally, where it is impossible to return at the end of the short stay (force majeure, for example due to a deterioration of the situation in the country of residence), extension procedures may, in some cases, be considered with the competent French local State authority (“Préfecture”).
A coordinated analysis (immigration, social security, taxation) is recommended for any temporary relocation.
Our team remains at your disposal to discuss your projects and answer your questions, in particular:
- What is the maximum length of stay possible without a residence permit?
- Is circumstantial remote working from France for a foreign employer compatible with a short stay?
- What are the social security consequences of remote working from France?
- In which cases does employment income remain non-taxable in France for these employees?
- What happens if the employee cannot return to their country of residence at the end of the planned short stay