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UK Graphic artist in France...What are the legal requirements?


SimonR
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I'm a freelence graphic artist who's recently moved to France. We've taken on a winter let while we look around for a property to buy.  UK clients are happy to continue our working relationship, which is good as 90% of my work is done via the internet. Thanks be to Broadband.

My next concern is what do I do next to register 'officially' in France...? The cost implications may have us back at Calais sooner than planned.

Anyone on the same track? I'd really appreciate some advice.

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Depends on how much you make I guess. Auto entrepreneur is a good "simple" scheme, but it is very limited in how much you are allowed to earn. Think it's only up to €27k a year turnover which is quite limited.

Other than that, I think it gets complicated and costly. Others will know better than me.

Incidentally, I'm in the same field, but am currently in the States getting my degree in it to match the experience I already have.
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[quote user="SimonR"]The cost implications may have us back at Calais sooner than planned.

[/quote]

Why bother to register if you still have these type of thoughts? It's generally accepted that you can move here for up to six months on an "only looking basis".

If you're asking how to get into the French tax system and what it may mean financially there's a lot more information regarding family size, where you do your work and likely income levels before advice can be given.

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Autoentrepreneur is the easiest way to register, but there is a turnover limit of about 32,500€ per annum for services, such as graphic design. Once you get beyond that level then you need to register either as an individual réel (roughly equivalent to a UK sole trader) or as an EURL/SARL (variations on a Ltd). There are some other options, but they are not really cost-effective. The AE turnover based system can be very good if you have low overheads. However, if you need to attend frequent client meetings in the UK it'll be a non-starter.

Start by watching all the videos here:

http://thenakedaccountant.wordpress.com/

Lisa has moved on in the last year but the basics haven't changed. At least they will give you a basis to start asking questions.

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[quote user="Boiling a frog"]

Where did that little gem come from, if you work in France (as self employed) you need to register ,end of.[/quote]

I don't think anyone who frequents this forum doesn't know that you are technically correct.

All I was suggesting is that the poster may not wish to go through the upheaval of leaving one tax regime and joing another when their posting indicated that a return to the UK is still one of the options open to them. Of course, if, three years down the line, for example, they're still debating which tax system they chose to be in, then they're clearly taking the Michel.

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If you are undecided and want to try living and working in France before burning your bridges I suggest you look into whether or not you can work under what was the E101 form. This allows you to continue being taxed, and to pay NI, in Britain but be accepted into the French systems on a temporary basis - and completely legally despite some of the comments above. I believe the former E101 is now one of the various A1 forms.

You have to meet certain conditions, but it sounds as if you should be OK. This gives you a year, and if all the authorities agree you can renew for another year. By then you should be able to decide whether to stay, and register your own business in France, or you may discover working in France isn't really for you.

 

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I believe that the E101 form is only for self employed (or employed) persons who ,because of a foreign contract(s), go to that other country on a temporary basis in order to fulfil the contract(s).

The OP is in a different position, he has chosen to move to France, he did not need to move to France to fulfil his contract, in fact he continues with the same contracts he had in the UK.

He can always check this with Revenue and Customs

http://www.hmrc.gov.uk/cnr/ca3837-info.htm
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I followed BAF's link and found the info below. It doesn't sound like the OP's circumstances. I believe that 'carried out' means just that -- you physically do the work in the UK -- and not that you deliver to UK clients.

EEA nationals: going to work in another EEA country or Switzerland for a period not expected to exceed 24 months

There are special rules for workers who go to another EEA country or Switzerland to work there for a maximum of 24 months. These rules are mainly contained in European Community Regulations 883/2004, 987/2009 and Decision No A2 of the Administrative Commission of the European Communities on Social Security for Migrant Workers. These rules operate from 1 May 2010 but if you will still be away after 1 May 2010 you can apply now.

Under these rules a person who is normally self-employed in the UK, who pursues a similar activity in another Member State continues to be subject to UK contributions legislation only, for up to 24 months, providing the work abroad is not expected to last more than 24 months at the outset.

Certain other conditions have to be met. The main ones are that the person has to:

  • habitually carry out substantial activities in the UK
  • pursue the self-employed activity in the UK (generally for at least two months) before going abroad
  • maintain the means in the UK to carry out the self-employment when they return

Examples of maintaining the means to carry on the self-employment could be retaining the use of office space or the infrastructure needed to pursue activity on return such as paying social security contributions and taxes, having a VAT number and registration with the chamber of commerce or professional bodies. This is only intended to serve as a guide, given that different types of work and professions will produce different indicators.

We are also likely to ask you for details of contracts and work carried on in the UK and those contracts carried on abroad to consider whether you habitually carry on substantial activities in the UK. If less than 25 per cent of turnover or contracts are carried on in the UK, then we would not usually consider that substantial.

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Well, I spent almost two years working almost entirely in France on a self-employed basis for my existing (and a couple of new) English clients under the E101 form before registering a French business. I certainly fulfilled the necessary conditions then, and as it sounds as if the OP may be in a similar position I suggested he looked at that option.

From Albert's post above it doesn't sound as if the conditions have changed that much in the intervening years, except for the vaguely worded advice about continuing 25% of activities in UK (which was previously even more vague - as I averaged about 5 working days away from France each month I just about met that condition anyway). And the 12 months limit of validity of the form seems now to have increased to 'up to 24 months'.

The advice was for the OP to investigate whether he would be considered eligible, rather than a statement that he could get an E101 type form.
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Hi there - you should check out La Maison des Artistes which is a special régime for artists: http://www.lamaisondesartistes.fr/

My husband will be registered as from this month as a storyboard/animatic artist and will pay only 5,5% TVA instead of 19,6%. I'm still learning myself all the implications but all the artist/graphic designer friends we have are with this organisation. And there is no upper limit to earnings as there is with AE.

 

 

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