Do say more? I looked at it and thought for now, I don"t have a problem. But for the future I had marked it as something to look into
But doesn’t sound if OP is that, as no regular travel pattern to a place of work. If his travel is linked to a french registered business then it’s just business as usual surely, same as many french business people? If his travel is linked to a Uk registered business then potential problems.
I have or had an acquaintance who could tell you an awful lot about it because he was investigated very thoroughly by the French tax authorities over his UK company that he had kept when he moved to France. They argued that the company should have been paying corporate taxes in France and they claimed taxes back over ten years or more. This was a number of years ago and I cannot remember sufficient now to give a coherent account, but he showed me some of the correspondence from the tax office and what I remember vividly is how they pinpointed specific details of the way he had been running the operations and explained how in their view he had contravened French law, and also the work they had put into the dossier before he was even aware that they were taking any interest in him - they had obtained copies of all kinds of documents relating to his company including its tax returns to HMRC. His lawyers fought the case and in the end many of the fisc’s arguments were thrown out, but it was a nightmare for him and it went on for years. Not surprisingly he has now left France and we have lost touch. My point was simply that it can be a minefield and it is not the kind of investigation that a normal intelligent person can handle on their own using logic and common sense, there are areas where legal minds will argue back and forth over interpretations and case law and tiny details. It was a dreadful thing to happen to a perfectly nice man and ever since then it has scared me when Brits living in France talk about their UK Ltd Cos but no doubt I am oversensitized because of that episode.
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Hmm,
The issue of regularity is a feature of cross border working for the EU definition for sure, and very likely the OP doesn’t fall under that definition, but there’s certainly cross border working going on! There may be some (re)consideration of the definition underway.
RIFT has resource here, mostly on UK S1’s for frontaliers -
https://www.remaininfrance.fr/working-across-borders
but does have some coverage for the OP e.g. under tax -
“Resident in France, but working in another EU country? The rules on taxation are not covered by an EU community rule and are the results of negotiations between two individual member states. Therefore, you may find that tax is payable in the country of work, or of residence, or in both countries.”
Also under - Other working patterns
“Many of our members’ working patterns do not fit into the neat outlines of the EU definition of a cross border/ frontier worker. UK nationals who return to the UK to work, but who have more periodic working patterns, should, however, still be able to maintain legal residence in France and have their healthcare funded on the basis of their contributions paid in the UK after the end of the transition period.”
Not quite the OP position as presumably OP healthcare derived from France employment not UK, but maybe of some help on the residence side… and I think at least one SFR contributor is in a ‘more periodic working’ situation…
There’s a facebook group
This section of the website is also helpful
with reference to article 10 of the WA
Article 10Personal scope
1.Without prejudice to Title III, this Part shall apply to the following persons:
(d)United Kingdom nationals who exercised their right as frontier workers in one or more Member States in accordance with Union law before the end of the transition period and continue to do so thereafter;
So looking better for answering the OP question but probably still turns on the phrase “in accordance with Union law”…?
The OP has not come back with further comment, which make me wonder whether the position is rather different from described.
If you spend roughly equal time in two countries (plus trips elsewhere) and have a more substantial business in country A than country B, and also happen to be a national of country A, then the tax authorities may well decide you are resident in country A. The final test of residence is nationality.
Another thing that was not clear to me in the original post is this. If a UK citizen has a titre de séjour in France and is self employed here, how does that person have the right to work in other EU countries? A titre de séjour in France does not give a third country national the automatic right to work in other EU countries, or does it?
Thankyou for ur input
No, my position not different from described. Am just busy… and digesting all the kindly given responses. Thankyou.
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You can do short business trips
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A visa issued by an EU country that includes the right to work in that EU country (which a WARP includes) does have the right to do incidental/peripheral work in other EU countries that is for the work in the EU country where the person has their work permit. I came acros this just this morning, in another source.
I will take a bet that the old rule of thumb/ typical concession of no more than 25% of your working time/days would be in another EU country and must remain incidental/ peripheral to the main location of the employment ie where the person’s work is based. This is what people had if they were working in the UK, before Brexit.
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