Do we need to declare small income from work at second-home to France?

Reader Question. We are UK residents. We ran short crafts courses at our French home in 2021 and 2022. The income was marginal, do we need to declare it to the French authorities?

This would be seen as work income and normally you would be expected to set up a French self-employment business, pay social charges, and declare the income to France in the spring after the calendar year when it was earned. Most people with income to declare to France set up a personal space at impots.gouv.fr and it is possible to declare as a non-resident.

This is the case regardless of the amount of income and it could be done, for example, as a micro-entrepreneur, a simple business set up where social charges are paid only on actual income generated.

The income would also be declarable to the UK by self-assessment but a tax credit would be available to avoid double taxation.

It is possible for people who are not full-time residents of France to register self-employment businesses here, however, you should also note that, post-Brexit, Britons usually need a visa to do self-employed or employed work in France.

As a result we would, therefore suggest caution with regard to carrying out paid activities such as this as the legal framework is liable to be complicated.

You can read more about taxation of work income, and other taxation laws, in The Connexion’s Tax guide.

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