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Similar to this question (and the question that OP linked to), I will be living abroad (in France) and working there, but I also do freelancing for U.S.-based companies. There are other questions about other countries, but nothing that I could find for U.S.-France.

I'm a U.S. citizen, and I will work as an assistant de langue (language assistant) in a French high school 12 hours per week. The position is sponsored by the rectorate (and thus the Ministry of National Education). The visa is the assistant/lecteur visa (page in French). The position is officially 10/1/2018 through 4/30/2019 (7 months).

I work another 20-30 hours per week remote freelancing, and I make about $3,000/month (all through U.S.-based businesses). The assistant de langue position in France pays about 794€/month after social contributions.

Am I required to report my U.S.-based income when I file taxes in France? And will I be required to pay taxes similar to how I pay them in the U.S. when I file? I'm not a French citizen so I can't imagine having to pay taxes on money earned from purely U.S.-based businesses, but I want to be sure.

  • @Andy Yes. I added that into the question body. – Chris Cirefice Sep 5 '18 at 22:21
  • @Andy Yeah I know, I declared my French income last year, but I wasn’t taxed on it. I just don’t know if the French government is going to want me to pay taxes on my US income, or if I even need to declare it. – Chris Cirefice Sep 5 '18 at 22:37
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First of all, you need to determine whether you will be a tax resident of France.

You are considered to be a tax resident if most of your income comes from France. You are also a tax resident if a significant part of your income comes from France and you reside for more than 183 days a year in France. If you reside outside of France most of the year and most of your income does not come from France, then you are not a tax resident.

If you are tax resident of France, then you are liable to pay income taxes on your worldwide income. There are special exemptions for expatriates which are complicated and you must refer to French tax documentation to determine how much of your taxes you can eliminate by these deductions.

If you are not a tax resident of France, then you will owe income taxes only on money earned in France.

  • Hmmm... that's difficult. I technically meet the 183-day requirement (just barely), but 75% of my income comes from U.S.-based businesses. – Chris Cirefice Sep 6 '18 at 0:05
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The 183 day criteria is more important in determin that you are tax resident, and would make you have pay income taxes. In most regulations, the country where you live the longest is the responsible state.

The income criteria, just make you pay social security contributions. At least when you work in france and sleep in germany.

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