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Ask the expert: What Brits need to know about France’s post-Brexit visa requirements

The world of visas and work permits is already familiar to non-EU citizens like Americans, but for UK nationals coming to France this is new territory. We asked immigration law expert Fiona Mougenot for her advice.

Published: 27 January 2021 09:44 CET

Ask the expert: What Brits need to know about France's post-Brexit visa requirements

Brits are newbies to the world of visas and work permits in France. Photo: AFP

Brexit has ushered in a lot of changes, but for British people wanting to move to France or do some short-term work here, the most noticeable will be requirements for visas and work permits, which were unnecessary under European freedom of movement.

The system – the same as the one already in place for other non-EU nationals like Americans, Canadians and Australians – does take some navigating if you are not used to it.

So we asked Fiona Mougenot, an immigration expert and managing director of global immigration services company Expat Partners, for her advice.

The rules broadly break down into three areas; UK nationals who were already living in France before December 31st 2020, UK nationals moving to France from 2021 onwards and people who don't live in France but want to be able to work here on a short-term basis.

Already resident by December 31st, 2020

These people are relatively speaking the lucky ones, as they are covered by the Withdrawal Agreement, which protects their right to stay.

However everyone living in France before the end of 2020 must apply for a new carte de séjour residency card – even people who are married to French nationals or people who already have a carte de séjour permanent.

An online process has been set up to make applications – read about how it works here.

Fiona said: “For people covered by the Withdrawal Agreement things really are quite straightforward because the process is online and there is a lot less in the way of supporting paperwork that is required – no birth certificates required for example – and site is simple to use.

“Some people prefer to use a professional to complete the application for them and we have accompanied some clients to the appointment at the préfecture and that has been a very simple procedure too.

“It seems that the French have put some effort into making this a straightforward process.”

Fiona added one caveat – that people already resident but working either as posted workers or on a company secondment need to check with their employers that their paperwork and social security forms are up to date.

Moving to France

For UK nationals moving to France after January 1st 2021, a visa is now necessary.

There are different types of visa depending on whether you will be working, studying, retired etc and the key thing about visas is that they must be applied for from your home country before you make the move.

READ ALSO How to apply for a French visa

Fiona said: “The visa application process is also online and is relatively straightforward to use, the site itself lets you know if you have made a mistake in your application.

“The key thing to remember is that supporting documents like a CV need to be in French, but for most types of document you can supply your own translation and don't need to pay for a certified translation. If you are asked for a certified translation, however, make sure you select one from the list approved by the French state.”

If you're intending to come to France to work, certain types of visa need evidence of a work contract.

However, Fiona said: “With people coming to work, the first thing we do is check whether they fall into any of the categories for the talent passport – this is an excellent scheme, one of the best things that France has ever done in immigration terms.

“There are 11 categories and it really does cover quite a lot including the French Tech visa, job creation, corporate officers, innovative companies – quite a wide range and a straightforward process.

“Processing times for these have also been quite quick in the past, although we haven't done a British one post-Brexit yet.”

Working in France

The third category is people not living here but wanting to do some work in France – this could cover business travellers, people doing short-term work or contractors or musicians and artists wanting to tour in France.

They need to be aware of two things; visas and work permits.

France allows people to work without a visa for a maximum of 90 days, but most types of work will need a work permit, although certain sectors including culture and sport are exempt.

Fiona said: “There is no need for a visa for anyone if they are working for less 90 days, but the work permit is crucial and catches some people out if they are not careful – some companies assume that workers who are visa exempt don't need a work permit, but that is not the case.

“There are certain categories of people who are exempt from work permits based on the category and sector of work and this would include things like people travelling for meetings, conferences and cultural or sports events.

“So British musicians will still be able to tour in France – although that is not necessarily the case for all EU countries as they all have different requirements which will make pan-European tours more difficult.

“There is also an exemption for people doing short-term work or work as contractors in fields including IT, finance and engineering – but they have to be providing expertise.

“The definition of that is not entirely clear-cut, but you would need to demonstrate that they have special skills and they would need to be being paid at a fairly high rate. So for example someone on a contract to maintain elevators might not qualify as providing expertise, but someone overseeing a major engineering project would.

“It is important for companies employing people on this basis to make the assessments in advance and have any work permits necessary in case of an employment inspection.”

She also highlighted two areas that people need to be particularly careful of – the strict 90-day limit and requirements of other EU countries.

READ ALSO How the 90-day rule works

She said: “People need to remember that getting a visa or work permit for France doesn't entitle you to work in any other EU country – if you are working in more than one country you need the relevant permits or visas for each country and they all have different requirements.

“The other thing that companies and individuals need to be very aware of is the 90-day limit.

“The limit covers all Schengen zone countries so frequent business travellers who go all over Europe need to keep a very close eye on their days count.

“Two crucial points – even just an hour in a country counts as one day, and holidays also count. It's 90 days in the bloc in total, so companies need to know whether employees are holidaying in Europe and how long for so that they don't accidentally exceed their 90 days.”

Citizenship

The rules covering non-EU citizens don't apply to people who also have the passport of an EU country, so if you qualify for citizenship of France, Ireland or any other EU country through family or marriage then this could be worth exploring as an option.

READ ALSO Am I eligible for French citizenship?

Immigration lawyers can help with citizenship applications.

Fiona said: “Overall my impression is that the French really have put some effort into making this straightforward – especially for people covered by the Withdrawal Agreement – and I think that is deliberate to make the country attractive to settle in.

“President Emmanuel Macron is keen that the country is attractive for investment and I think that is part of this.”

Fiona Mougenot has lived in France for 40 years and is the Managing Director of Expat Partners, which offers global immigration services. Find out more at www.expatpartners.com.

Member comments

Anonymous - 27 January 2021 at 20:58 CET

Thank you, very informative and easy to understand!

Become a Member to leave a comment.

6 pension questions British people should ask before retiring to France

Retiring to France is a dream for many, but before turning that dream into reality there are some serious financial questions that you need to ask yourself to ensure that your retirement is a financially comfortable one.

For most retirees, their main or only income will be a UK pension, so it’s important that you understand how your pension will work once you make the move.

There are some specific rules and restrictions on taking pensions out of the UK, while there is also the question of how UK pensions interact with the French tax system.

Financial adviser, Maeve Hoffman, from Spectrum IFA Group, emphasised that people should not take these decisions lightly, telling The Local: “Figuring out what to do with your pension should be part of your wider financial plans for your life.

“This may be your most important asset, besides your home, and the best answer for what to do with your pension is highly individual. There are no sweeping generalisations when it comes to advice on private pensions. Everyone’s situation is different,” she said.

This article is intended as an overview of how the system works for UK pensioners and is not intended as a substitute for individual financial advice. The article is aimed at people who have worked most or all of their career in the UK and then intend to retire in France – the situation is slightly different for people who work in France and then retire here.

You can find an overview on French tax rules for pensions HERE.

Long-term or short-term

The first thing you need to carefully consider is whether or not your move to France will be for the long-term or short-term.

When it comes to your UK pension, there are some options that may be advantageous for French residents looking to stay here permanently, but they could make your life very complicated if you end up returning to the UK in the future.

Do not be afraid to ask yourself the tough questions – is there any chance you will have grandchildren in the future that you will want to be geographically close to? Have you ever spent a significant time in France, aside from short holidays? Do you have roots in France, such as friends, family or a home? If your health deteriorates, will you want to be cared for in France or the UK?

If are unsure about the answers to these questions, then take some time to really think about them. There are alternatives to permanently moving to France if you are unsure – for example, you could spend a few months a year here on a short-term visitor’s visa.

Understanding the different tax rules

British retirees should be aware that the UK and France have very different tax systems.

Once you become a tax resident in France, you have to file a yearly declaration, including your global income. The country that gets to tax that income is determined based on the tax treaty between the UK and France, which seeks to eliminate double-taxation.

As for your UK-based pension, the treaty states that if you have a UK government or civil service pension (eg a state school teachers’ pension), then this will remain taxable only in the UK. Some old NHS pensions were considered ‘government pensions’, but modern ones might not be. You can check if your pension is classified as ‘government’ here.

You still have to declare this income to the French tax authorities, but you will not be subject to tax in France on it. That being said, it will count towards your total household income, and could end up pushing you into a higher tax bracket which is something you should carefully consider, particularly if you want to take a large sum at once.

The same is not true of private pensions: these are taxed in France, not the UK, as soon as you become a tax resident here. Confusingly, the UK state pension is also considered a private pension, even though it is paid by the government.

You can find a complete guide to how UK pensions are taxed in France HERE.

As a result, you will want to think about whether your previous plans for your private pension were only advantageous to you as a UK resident. Once you become a French tax resident, they could have unforeseen implications.

You can find more information about tax rates in our tax guide.

Get reliable, expert financial advice before doing anything

If you have decided you want to be in France permanently, then you will need some expert tax and pension advice – but you need to be careful who you take advice from, this is a highly specialist area and it’s unlikely that high street financial advisers will have the knowledge that you need.

Brexit has also made getting financial advice more complicated, with fewer experts available.

Maeve told us: “Because of Brexit, you cannot use a UK-based financial adviser anymore – you have to use an EU-registered one. This has made things more complicated. When picking an adviser, seek out someone who has expertise on the local taxation rules in France. They should also be regulated with the financial regulator where you live and where they work.”

It can be especially complicated to parse out who you can and cannot take advice from – for example, some UK-based advisers have continued to give advice to EU-based clients, even though this can be particularly risky if the investments they recommend do not follow EU regulations.

There are also expat-oriented financial advice services that are located outside of France, but seek to offer tax advice to people in France.

She added: “Be smart and sensible. If you choose an adviser in Dubai or Spain for example, you will now be adding another regulatory organisation into the mix, plus another language.

“There are free, government-based services in the UK that can help you understand your private pension – Pension Wise and Money Helper. Before doing anything, you should consult the free services. Any financial adviser worth their salt would recommend this too.

“These services have begun to have longer wait times, so be sure to book well in advance of when you plan to draw from your pension.”

Deciding whether to transfer your pension

Another question that is important for Brits to think about is whether or not to transfer their pension into either a UK-based SIPP for non-residents, or a QROPS (Qualifying Recognised Overseas Pension Schemes).

The SIPP will keep your pension in the UK, while the QROPS moves it out of the UK, to Malta specifically.

These options can be helpful for French residents, but you need to familiarise yourself with their benefits and drawbacks.

“The QROPS is not for someone who is unsure of their future in France, as if you return to the UK within five years of the pension transfer HMRC will seek their tax back as if it was a full encashment,” Maeve said.

In France, a QROPS is considered a trust, you may also have additional reporting requirements to fill out along with your annual declaration (more info here).

You should beware of scams on this subject, as the post-Brexit period saw many scammers seeking to persuade Brits that it was now mandatory to transfer their UK pension – always be wary of any cold-calling or unsolicited financial advice.

Determining how you will want to draw from your pension

The next question is how you want to receive your pension – either as regular income or as a lump sum. The option that you chose will have tax implications in France.

If you receive it as a regular income, when doing your yearly French tax declaration, you will add up your pension income for that year and you will be taxed at the normal marginal rates for income (the barème). These rates go up to 45 percent (for the highest earners only) plus social charges if they apply (more on this below).

Pension income can also benefit from a 10 percent tax deduction, as long as it does not exceed €4,123 or fall below €422 per household.

Lump-sums are more complicated. Technically, French tax authorities would allow a return of once off pension capital to be taxed at a flat rate of 7.5 percent.

But in reality, Hoffman explained that anyone seeking to do this would need the express, written confirmation from French tax authorities that this rate will be applied.

She also explained that the type of private pension matters when seeking to get the lump-sum flat rate.

“There are plenty of different types of private pensions in the UK, but the old ‘defined benefit schemes’ have been the gold-plated standard. These are the types of pensions that give you a portion of your salary for the rest of your life.

“In principle, you should be able to take out lump-sum of 25 percent of your ‘defined benefit scheme’ pension and be taxed at the 7.5 percent flat-rate. That being said, some people get refused, so you cannot make any assumptions and you need clarification from the French tax office.

“As for all of the other types of private pensions in the UK, like the money purchase or personal pension schemes, these are considered to be ‘funds’. If you want to benefit from the lump-sum then you would have to take out the entire pension. You would not be able to just take out 25 percent and get the lump-sum rate.

“For anyone considering taking their whole pension and seeking to use the 7.5 percent rate there are conditions to be met, so I advise people to write to their French tax office and explain their own situation in detail. Be sure to clarify the tax rate you are seeking to have applied and ask what documents they would need from your UK pension company to confirm that the contributions to this pension have been tax deductible.”

Healthcare and social charges

Deductions in France come in two types – impôts (income taxes) and prélèvements sociaux (social charges).

People who retire to France (and have never worked in France) and have already reached the state pension age can apply for the S1 – this means that the UK continues to pay for their healthcare costs and they would not be charged prélèvements sociaux. Non-working spouses of an S1 holder can also benefit from this.

People who take early retirement and make the move before they reach state pension age may have to pay social charges in addition to taxes until they reach the state pension age and can apply for their S1. However, there are several exemptions to social charges, so even if you expect a bill, you may not end up being charged. More information in our guide.

Social charges help pay for a lot of services from the French government, including access to healthcare. In France, you can access the state healthcare system (and get a carte vitale) after three months of residency.

READ MORE: Why you might get an unexpected French health bill

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