If you plan to live in France while running an online business, you should plan for both French immigration rules and French and US tax obligations. France still does not offer a dedicated digital nomad visa. A June 23, 2026 Interior Ministry response did, however, clarify that remote work performed in France for an employer established abroad may be compatible with visitor status in some circumstances. That clarification concerns employees of foreign-law companies; it does not clearly resolve the position of self-employed people or owner-managers actively operating their own businesses from France.
Note: This article was last updated August 26, 2026.
Can You Move to France with an Online Business?
While it is possible to move to France with an online business, a successful long-term move to France requires the right visa.
For business owners, the key distinction is what you are actually doing from France. An employee working remotely for a foreign employer is not necessarily in the same immigration position as a freelancer, consultant, or owner-manager actively operating their own business. That distinction became more important in 2026.
In response to Assemblée nationale Question écrite n° 11730, the Interior Ministry stated that a foreign national working remotely from France for an employer established abroad is not considered to be carrying out an active professional activity in France for immigration purposes, provided the work does not involve the French labor market. The response is useful for remote employees, but it should not be read as a blanket authorization for self-employed business owners to operate from France on visitor status.
Unlike the neighboring countries of Spain and Italy, France still has no dedicated digital nomad visa. For Americans who are self-employed or actively managing their own business from France, the safer starting point is therefore to identify an immigration route that authorizes the activity you actually plan to perform. Fortunately, France offers several business and self-employment pathways.
🔍 Zooming in on a common misconception: Earning income while physically present in France, even from foreign clients, can trigger local tax obligations.
Several 2026 changes are worth flagging before you move
France raised the annual micro-enterprise turnover ceilings to €83,600 for services and €203,100 for qualifying sales activities. For many micro-entrepreneurs carrying out non-regulated BNC professional services, the social-contribution rate increased from 24.6% in 2025 to 25.6% from January 1, 2026. France’s electronic-invoicing rollout also reaches micro-enterprises in 2026: businesses must be capable of receiving electronic invoices from September 1, 2026, while the obligation to issue them is scheduled for September 1, 2027.
The immigration numbers have also moved. The French minimum wage increased again on June 1, 2026, which matters because several entrepreneur and talent routes use the legal minimum wage as a financial benchmark. Another 2026 change affects longer-term residence: many non-EU nationals making a first application for a multi-year residence card must now demonstrate at least A2 French and pass a civic exam, subject to the rules and exemptions applicable to their status.
Let’s dive a bit deeper, shall we?
Visa Options for Foreigners with Online Businesses
If you’re wondering how to move to France permanently, you’ll need to start by securing a long-stay visa. Here are a few of the most common visas selected by American business owners moving to France.
Profession Libérale Visa (Self-Employed Visa)
For Americans planning to create or operate their own activity in France, the long-stay entrepreneur/profession libérale visa remains one of the main routes to examine. France-Visas currently states that applicants creating a new business must demonstrate the economic viability of the project. From June 1, 2026, the SMIC is €12.31 gross per hour, or €1,867.02 gross per month for a full-time employee. The estimated monthly net amount is approximately €1,477.93.
Applicants entering a liberal profession or an existing activity must show sufficient financial resources equivalent to France’s minimum legal wage for a full-time worker. The exact supporting documents depend on the applicant and activity, so the France-Visas visa wizard should be checked at the time of application.
💭Good to know: Some regulated professions (e.g., physicians) require a special authorization called an “ordre professionnel.”
The VLS-TS entrepreneur/profession libérale is valid for one year, subject to validation after arrival
France-Visas currently instructs holders of this visa to apply for validation within 15 days of arriving in France. Applicants working in a regulated profession must also satisfy any applicable qualification or professional requirements.
Drafting Your Business Plan
Business plans are often the most intimidating part of the visa application process for US expats, but according to Mary Alice Duff, a US expat living in France under the profession libérale visa, creating a business plan is more straightforward than you might think.
“You’re writing for business and finance people, so you don’t want any fluff. They want your business plan to be direct to the point — maybe three to five pages. The most important thing is that it’s logical. My husband, for example, was a teacher for years. When it came time for him to apply for his own profession libérale visa, he decided to become a curriculum consultant, which made sense given his professional background.
Mary alice duff, fractional Coo based in Montpellier, France
If you’re starting a business that isn’t related to your professional background, on the other hand, you’ll need to prove why you’re qualified to do so. Someone who was previously working in an office but wants to open a boutique in France, for example, may still be approved if they can highlight the success they’ve had selling clothes on a site like Poshmark.
“Make sure that it’s explicit that you have the experience to back your plan up, and that you have enough finances saved to support yourself,” Duff advised. “Otherwise, immigration officials are going to view you as too much of a risk.”
A quick, cultural note
France and Europeans more broadly are generally much more risk-averse than Americans, and enthusiasm and big-picture thinking hold far less weight than concrete evidence of your ability to do what you say you’re going to or want to do. When in doubt, always provide more tangible evidence of your ability to fulfill the requirements of the visa.
Talent – Project Holder: Business Creation or Innovative Economic Project
Another French immigration option for American business owners is the multi-year talent – porteur de projet residence pathway. For this article, the two most relevant categories are business creation and a recognized innovative economic project.
The business creator pathway is for those who will create a new business in France or take control of an existing French business. To be eligible for it, you must:
- Prove you have a “real and serious” commercial, artisanal, or industrial business project in France
- Show at least €30,000 of financing for the business project
- Have a master’s degree OR have at least five years of professional experience in a relevant field
To be eligible for the innovative economic project, on the other hand, you’ll need to create an innovative economic project that is recognized by a public body (e.g., acceptance into a French business incubator or accelerator, receiving a grant from an economic development agency).
You’ll also need to demonstrate sufficient resources to support yourself and your family
Service-Public currently states a minimum of €21,621.60 for the business-creation and innovative-project routes, while also requiring evidence of resources at least equal to the full-time SMIC in the supporting-document checklist. Because these administrative thresholds can change, confirm the current requirement when you apply.
The procedure after approval depends on the planned duration of stay. Service-Public currently states that a stay of less than 12 months may be covered by a VLS-TS marked “talent,” which must be validated online within three months of arrival. For a stay of at least one year, the consulate issues a three-month long-stay visa marked “talent” and the applicant then applies online for the multi-year residence card. A talent card can be valid for up to four years, depending on the project and circumstances.
Visitor Visa (VLS-TS Visiteur)
The visitor visa is where the 2026 remote-work clarification matters most. Visitor status is still designed around residence without entering the French labor market, but the Interior Ministry has now distinguished remote employees of foreign-law companies from people carrying out professional activity in France.
The visitor visa allows holders to live in France beyond 90 days without taking up professional activity that requires French work authorization. Following the June 2026 government clarification, that does not necessarily exclude remote employment for a foreign-law employer outside the French labor market. Applicants must also demonstrate sufficient resources to support themselves during the stay.
What about business owners? Can I, for example, continue operating my US LLC from France?
Passive income from a US business, such as dividends, royalties, licensing fees, or profit distributions, is different from actively operating that business. The June 2026 government response gives more room to employees working remotely for a foreign employer, but it does not clearly extend that position to freelancers or owner-managers running their own companies. Business owners should therefore avoid making assumptions or interpretations and seek professional help on both the immigration and cross-border tax fronts.
As we aren’t immigration advisors, we’ll simply note that if your intent is to immigrate with any degree of permanence, ensuring you’re as square as possible is typically the best route to take. Where we can support is with the cross-border tax side — submit the contact form on our website to describe your situation and request information on how we can provide joint US-France tax support.
Moving along, to have your application approved, you’ll need:
- A letter explaining your circumstances (e.g., retired, living off of investments, etc.)
- Proof of accommodation in France, such as a signed lease, the deed to a property, or a document explaining your planned accommodation once in France (e.g., staying with a friend)
- Travel health insurance valid in France that provides coverage of at least €30,000 (~$34,760)
The visitor visa lasts up to one year and can be renewed upon expiration if you continue to meet the requirements.
Note for those currently on the long-stay visitor visa
If you’re currently on a long-stay visitor visa and have been working remotely from France, the June 2026 clarification may change the immigration analysis if you are an employee of a foreign-law company. Self-employed professionals and business owners should not assume the same conclusion applies to them. In either case, immigration status and French tax obligations are separate questions, so it may still be appropriate to speak with French immigration and tax counsel.
“French tax authorities have three years to audit you, and you may face a penalty of up to 10%, 40%, or even 80% if they determine that you engaged in tax fraud. If you realize you owe back taxes in France, you need to speak with an advisor to assess your risk and come up with a strategy to legitimize your situation.”
Julien Darras, French tax attorney at Yatax
The Tax Implications of Running a Business from France
Immigration isn’t the only bureaucratic hurdle you’ll have to navigate as a US expat living in France. Beyond tax obligations in your new country of residence, a move abroad has major implications for your US taxes.
US Taxes
Americans living overseas aren’t beyond the reach of the IRS. The US requires all citizens and green card holders to file federal taxes, even if they live in another country. Depending on which ties you maintain to the US, you may be subject to state taxes as well.
Many American expats find themselves subject to additional reporting requirements, such as the following:
- Foreign Bank Account Report (FBAR): Americans with over $10,000 across all of their foreign financial accounts at any point in the year must file FinCEN Form 114
- Statement of Specified Foreign Assets (Form 8938): Form 8938 thresholds depend on filing status. For qualifying taxpayers living abroad, the filing threshold is generally more than $200,000 of specified foreign financial assets on the last day of the tax year or more than $300,000 at any time during the year when filing other than a joint return. For married taxpayers living abroad and filing jointly, those thresholds are more than $400,000 at year-end or more than $600,000 at any time during the year.
It’s not all bad news, though. For one, US expats get an automatic two-month extension on their federal tax return to June 15th. By filing Form 4868, which can be done online, you can extend this deadline even further to October 15th.
Note: If you expect to owe taxes, though, you’ll still need to make an estimated payment by April 15th, regardless of when you file.
Expat tax breaks for US taxpayers living abroad
- The Foreign Tax Credit (FTC): The FTC can provide a US tax credit for qualifying foreign income taxes paid or accrued. For many Americans paying French income tax, it can substantially reduce or eliminate US income tax on the same category of income, subject to the foreign tax credit limitation and other rules. Unused qualifying credits may be carried back one year or forward up to 10 years.
- The Foreign Earned Income Exclusion (FEIE): For tax year 2026, the maximum foreign earned income exclusion is $132,900 per qualifying person, up from $130,000 for 2025. Eligibility depends on meeting the foreign tax home and bona fide residence or physical presence requirements, and the exclusion applies to qualifying foreign earned income rather than automatically eliminating tax on all business profit.
French Taxes
If you meet any of the following criteria, you will likely qualify as a tax resident in France:
- You or your immediate family have a habitual abode in France
- France is the principal country you spend your time in
- You carry out professional activities in France
- France is the center of your economic interests
If you are French tax resident under French domestic law, France generally taxes you on worldwide income and requires a French income tax return. The domestic residence tests are only the first step in a US-French analysis: if both countries treat you as resident, the US-France income tax treaty can become relevant to residence and taxing rights. French income tax uses progressive rates that reach 45%, and higher-income taxpayers may also face additional contributions depending on household income and filing circumstances.
Other common taxes include:
- Corporate taxes: 25%
- Capital gains taxes: Generally, 36.2% on real estate sales, 30% on the sale of securities
- Note: Primary home sales are generally exempt from taxation. For other properties, tax reductions typically kick in after six years of ownership, with full exemption after 22 years (income tax) and 30 years (social charges)
- PUMa / cotisation subsidiaire maladie: PUMa is France’s universal health-coverage framework. A separate cotisation subsidiaire maladie can apply in certain cases when a person has little or no qualifying professional income and sufficient non-professional income. It is not a flat 6.5% tax that automatically applies to all passive income above one fixed threshold.
- Note: Whether the contribution applies and how it is calculated depends on the taxpayer’s circumstances and the annual social-security thresholds.
Social Contributions (URSSAF)
Just like French employees, self-employed French tax residents must contribute to the French social security system: the URSSAF (Unions de Recouvrement des Cotisations de Sécurité Sociale et d’Allocations Familiales). Rather than having social security contributions withheld from your paycheck, however, you’ll need to register and pay on the URSSAF website.
Microenterprises — the income thresholds for which are €83,600 for qualifying services and accommodation activities and €203,100 for qualifying sales activities, with mixed activities subject to the overall €203,100 ceiling — are subject to a flat tax based on income type. Rates vary from 6% for renting furnished tourist accommodations to 25.6% for certain service-based professions.
Self-employed individuals whose income falls outside of the microenterprise thresholds are subject to different rates that vary according to their income, industry, and the benefit type. Entity choice depends on the nature of the activity, profit level, expenses, social charges, liability considerations, and the owner’s broader US-French tax position.
US business owners should also consider the US-France Social Security Agreement when determining where self-employment or payroll-based social contributions are due. The agreement coordinates coverage between the two systems and can prevent duplicate social-security coverage in certain situations, but the result depends on how and where the work is performed.
Permanent Establishment Risks
Operating a US LLC, S corporation, or corporation while living and working from France can create French corporate tax and compliance exposure. Depending on the facts, questions can include whether the business has a French permanent establishment, whether management activity in France changes its French corporate tax position, how France classifies the entity, and whether local accounting, VAT, payroll, or transfer-pricing obligations arise. These consequences are not automatic simply because an owner lives in France, but they should be analyzed before the move.
Reporting requirements may include:
- A French corporate tax return
- Value-added tax (VAT) registration
- Annual financial statements
- Transfer Pricing Documentation
All of these tripwires may lead US expats to wonder whether it’s worth registering their US-based business in France.
Should You Restructure Your Business?
When you move to France with an online business based in the US, you have a few different options when it comes to registration.
Keep Your US Business As-Is
Some Americans continue operating a US-registered business after moving to France. Whether that creates a French registration, permanent establishment, corporate tax, payroll, VAT, or other compliance obligation depends on the entity and what is actually being done from France. The important point is that keeping a US registration does not, by itself, keep the business outside the French tax system.
This generally increases your risk of being audited or fined for non-compliance, and may prevent you from claiming any of the tax relief or legal protection France offers business owners.
Shut Down Your US Entity and Register in France
Your second option is closing down your US-based business and registering an online business in France. You can choose between a few different French business structures, such as:
- Sole trader (SE)/Individual Entrepreneur (EI): For individuals who want to run a business without creating a separate legal entity
- Also includes microenterprise status
- Single-member company with limited liability (EURL): For self-employed individuals who want to create a separate legal entity for their business
- Société à responsabilité limitée (SARL): A French limited-liability company generally used by businesses with two to 100 partners. The EURL is its single-member form.
A French structure may simplify some local compliance questions, but it can create additional US reporting and entity classification consequences. The best structure depends on both French and US tax treatment rather than which form is administratively simplest in France.
If you pursue this option, you may need to file Forms 5471 or 8858 in the US to disclose information about your France-based foreign activities.
Open a French Branch of Your US-Based Company
The final option is to keep your US-based business and open a foreign branch, or succursale, in France. Doing so allows you to do business in France while maintaining your original business structure, which may allow you to claim tax relief for businesses in both countries. Your US company, however, will become fully liable for the French branch.
It’s also considerably more complex to open a succursale than to start a new business. That said, it’s generally easier to liquidate a foreign branch of a US company than a French business while living in France. If your move to France will only be temporary, this is an important consideration to keep in mind.
💡 Expert advice: The microenterprise regime can still be an attractive option for qualifying freelancers and independent professionals, but the current 2026 turnover ceiling for qualifying service activities is €83,600. The threshold alone should not determine entity choice.
“Microentrepreneurs are subject to lower, flat tax rates and reduced reporting burdens. You can typically register for microenterprise status by yourself online within an hour,” Darras said.
If you’re a US business owner evaluating options for moving to France, Rook CPAs offers joint consultations with Yatax, providing a cross-border review of your situation. Submit our contact form if this is a meeting you’d be interested in learning more about.
NEW in 2026: Electronic Invoicing
Business owners setting up in France should also plan for the country’s phased electronic-invoicing rules. Micro-enterprises must be capable of receiving electronic invoices from September 1, 2026. Their obligation to issue electronic invoices is scheduled to begin September 1, 2027. For someone establishing a French business in 2026, it makes sense to choose accounting and invoicing software with the rollout in mind, including support for any currencies you regularly bill clients in.
Best Places to Live in France as an Online Business Owner
There’s no shortage of beautiful, vibrant destinations for US expats who will be starting an online business in France, but some stand out above others. Here are a few of the best places for US business owners to move to in France, taking factors like cost of living, connectivity, and business environment into account.
Paris
France’s iconic capital city is home to the largest concentration of US expats in the country. As the business hub of France, Paris is excellent for networking, but a high cost of living may deter some. When you’re not working, you can enjoy Paris’s world-class culture, from charming cafés to Michelin-starred restaurants, world-famous museums, and trendy boutiques, which include a growing culture of pop-up stores.
Lyon
If you’re seeking an urban vibe in a smaller, more relaxed setting, Lyon may be a great choice for you. Lyon is increasingly becoming a business hub, with strong digital services, green tech, and biotech sectors. Moving there also means you’ll get to enjoy the city’s famous gastronomy, stunning architecture, and film scene, generally at a lower cost than in Paris.
Bordeaux
Bordeaux may be famous for its wine, but it also has a thriving business scene, home to an ever-growing number of startups, digital nomads, creatives, and other professionals. When you’re not working, you can sample some of the world’s best wine, tour the historic old town, and stroll along the river.
✅ Tip: Nice, Strasbourg, and Montpellier are popular destinations for American business owners as well.
France: not the fearsome tax jurisdiction it seems
Whether you’re an entrepreneur, established business owner, or freelancer, your dream of moving to France can become a reality with the right research, preparation, and follow-through.
While taxes are higher than in the US and it can be difficult to determine the best immigration pathway for your situation, you don’t need to look far to find testimonials of fellow Americans who have made it to the other side and declared it to be well worth the effort.
Doing research online and speaking with US taxpayers currently in France can help you gain foundational knowledge, while working with qualified professionals is the best way to set yourself up for success.
Finally, if you have an established business and are considering the long-term implications of moving abroad, we recommend speaking with cross-border financial planners and tax advisors. Schedule a consultation today!
Resources
- Assemblée nationale — Question écrite n° 11730: Télétravail et statut visiteur
- France-Visas — Self-employed person or liberal activity
- INSEE — Net monthly minimum wage for 35 hours per week (151.67 hours per month)
- Service-Public — Talent residence card: project holder (business creation or innovative project)
- French Ministry of the Interior — Civic exam for multi-year residence permits
- France-Visas — Visa Wizard
- IRS — Do I need to file Form 8938?
- IRS — Foreign Tax Credit
- IRS — Figuring the Foreign Earned Income Exclusion
- French tax administration — Resident of France: tax residence criteria and treaty rules
- Urssaf — PUMa and the cotisation subsidiaire maladie
- French Ministry of Economy — Micro-enterprise thresholds and social contribution rates
- Urssaf — Contribution rates for artisans, traders and unregulated liberal professions
- US Social Security Administration — US-France Social Security Agreement
- Service-Public Entreprendre — Company creation: choosing the legal form of your company
- French Ministry of Economy — Electronic invoicing: 2026/2027 rollout for businesses
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