French accounting follows its own rules and its own vocabulary. Whether you are a British retiree in Antibes, an American developer in Sophia Antipolis or a European founder in Aix-en-Provence, the questions tend to be the same: where am I tax resident, which legal form should I choose, what will I pay in social charges, and how is my rental income taxed? This page gives you the main points and explains how our free matching service works.
Who we help
Our service is designed for English speakers who live, work or invest in Provence-Alpes-Côte d'Azur: expatriate employees and their families in Nice, Cannes and Antibes, founders and freelancers around Sophia Antipolis, Aix-en-Provence and Marseille, and non-residents who own a furnished flat on the coast.
We are not an accounting firm and we do not sell any accounting service. We listen, we understand what you need, and we introduce you to a single firm that fits your situation and can work with you in English.
Are you a French tax resident?
Under article 4 B of the French General Tax Code, you are a French tax resident if your home or main place of stay is in France, if your main professional activity is carried out in France, or if France is the centre of your economic interests. Meeting a single criterion is enough.
If another country also considers you a resident, the tax treaty between France and that country decides, using its own tie-breaker rules. A French resident is taxed in France on worldwide income, while a non-resident is taxed only on French-source income. Getting this point right comes first, because every other choice depends on it.
Setting up a business in France
Most new businesses start either as a micro-entreprise or as a company such as a SASU, a single-shareholder simplified joint-stock company. Formalities for both are now filed online through the national one-stop shop for businesses.
The micro-entreprise suits freelancers who are testing an idea: bookkeeping is light and social contributions are calculated as a percentage of turnover, paid to Urssaf. A SASU separates your personal assets from the business, fits projects that will raise money or hire, and lets you choose between salary and dividends. As president of a SASU, you are covered by the general employee social security scheme on any salary you pay yourself.
- Micro-entreprise: simple, low fixed costs, capped turnover
- SASU: limited liability, suited to growth, full accounts required
- Both: registration through the online one-stop shop
VAT and social charges
Below certain turnover thresholds, a small business can be exempt from charging VAT under the franchise en base scheme. Above them, you invoice VAT and file regular returns. When you supply services to a VAT-registered business in another EU country, impots.gouv.fr explains that the invoice is issued without French VAT, with the mention reverse charge, and the transaction is reported on your VAT return.
Social charges are often the biggest surprise for newcomers. An English-speaking accountant will estimate them before you choose your legal form, so you compare structures on what you actually keep.
Furnished rentals (LMNP) for non-residents
Renting out a furnished property in France produces business income (BIC), even for a non-resident. According to impots.gouv.fr, it is declared on form 2042-C-PRO, and under the actual-expenses regime a form 2031 is also filed. Non-residents are taxed at a minimum rate of 20 %, rising to 30 % above an annual threshold, unless the average rate on their worldwide income is lower.
For 2026 income, the simplified micro-BIC regime applies up to €83,600 of receipts with a 50 % allowance for standard lets and classified holiday rentals, and up to €15,000 with a 30 % allowance for unclassified holiday rentals (BOFiP, 19 August 2026). You become a professional landlord (LMP) once receipts exceed €23,000 and also exceed the other earned income of your household. Local rules on short-term lets vary widely between Nice, Cannes, Antibes and Marseille, so check them before you buy.
Double tax treaties: UK and US
France and the United Kingdom signed their income and capital gains tax treaty in London on 19 June 2008. France and the United States signed theirs in Paris on 31 August 1994. Both are commented in the French official tax guidance (BOFiP). Under these treaties, income from property located in France may be taxed in France, and the country of residence then relieves double taxation according to the treaty rules.
US citizens should keep in mind that the United States taxes its citizens wherever they live. In practice, your French accountant and your US or UK adviser often need to work together.
How our free service works
You describe your situation to an adviser: nationality, residence, project, timing and whether you need to work in English. The adviser then introduces you to one chartered accounting firm in the region that already handles similar cases and speaks English. There is nothing to pay for the introduction and you stay free to decide.
Questions to ask the firm
- Can you handle all our meetings, emails and deliverables in English?
- Can you confirm whether I am a French tax resident, and under which treaty rule?
- Would you recommend a micro-entreprise or a SASU for my project, and why?
- Do you already prepare forms 2031 and 2042-C-PRO for non-resident landlords?
- Will you coordinate with my tax adviser in the UK or the US?
Frequently asked questions
Is the service really free?
Yes. An adviser listens to your needs and introduces you to one accounting firm that speaks English. We are not an accounting firm and we charge you nothing.
Can a non-resident rent out a furnished flat in France under the LMNP rules?
Yes. The income is taxed in France as business income (BIC), declared on form 2042-C-PRO, with a minimum tax rate of 20 % for non-residents unless the average rate is more favourable.
Which is better for a freelancer: micro-entreprise or SASU?
It depends on your expected turnover, your costs, how you want to be paid and whether you plan to hire or raise funds. An accountant can compare both options on your own figures.
Does France have a tax treaty with the UK and the US?
Yes. The treaty with the United Kingdom was signed on 19 June 2008 and the treaty with the United States on 31 August 1994. They set which country taxes each type of income.
Talk to an advisor, in English. Tell us about your activity and we will introduce you to one accounting firm that works in English. Free, no commitment. Message us on WhatsApp, call +33 6 64 92 50 01 or email fabien.peduzzi@copylinker.fr.