France
Last verified August 7, 2026
Written for U.S. passport holders
Working on a Tourist Stay
- A Schengen visa-free entry doesn't authorize professional activity — the safest legal interpretation is that remote work for a foreign employer isn't permitted on a plain tourist/visitor stay, even though enforcement against quiet remote workers is rare.
- France's tax authority (DGFiP) takes the position that work is considered 'carried out in France' when it's physically performed on French territory, regardless of where your employer or clients are based.
Tax Residency — Four Separate Tests
- You're a French tax resident if you meet ANY ONE of four independent criteria: France is your main home (foyer), you spend more than 183 days/year in France, France is the base of your main professional activity, or France is the center of your economic interests.
- This means the 183-day count is only one of four ways to trip into residency — someone who stays fewer than 183 days but has their main home or family in France can still be a tax resident, and someone who stays longer isn't automatically safe just because they think 183 days is the only rule.
The Gotcha
A lot of advice about French tax residency treats the 183-day rule as the whole story — it's only one of four completely independent tests, any one of which triggers residency on its own. Someone spending 100 days a year in France but keeping their main home and family there can be a French tax resident regardless of the day count, while someone assuming 'I'm under 183 days so I'm fine' can be wrong for a completely different reason.
Sources
This page was drafted from the primary sources below. Rules change — check the linked page directly before relying on any of this.
- Résident de France — Direction Générale des Finances Publiques (DGFiP), France