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Working System “996” was Ruled to be Invalid
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在法国工作但受雇于外国公司的雇员，应适用何种税制？
在法国工作但受雇于外国公司的雇员，应适用何种税制？ 目前的大规模新冠疫情已经让职业准则起了变化。居家办公已经成为一件稀松平常的事情，每个人都在努力将技术上的限制和家庭的义务结合起来。然而，这种情况使与跨境远程办公情况有关的社会和财税问题凸显出来，这些问题在以前相当罕见，但近来却变得相对普遍。 近年来，国际流动性有了很大的增长，而新冠疫情更是加速了这一进程，特别是在法国。尽管这些情况可能很常见，但实际上引起了许多社会和财税问题。 作为雇主，我在法国应该怎么做？ 社会保障规则具有地域性，这意味着对于雇员，这取决于他/她工作的国家的社会保障制度[1]。 例如，一个西班牙雇员为了在法国工作而决定来法国居住，从理论上讲，他要接受法国的社会保障体系。在某些情况下，可以申请临时借调，这样的话，在法国工作的外国雇员继续隶属于其本国的社会保险体系。尽管如此，这通常是很难申请的，特别是当雇员决定搬到法国时，因为外国公司只有在以下情况下才能将其雇员借调到法国： 该员工将在法国工作，以发展外国公司在法国的活动 该雇员将作为临时雇员为法国的一家客户公司工作 该员工将在法国为公司的一个客户提供一项服务 雇员将在公司所属集团的一个法国实体中工作 除了这些特殊情况，不可能申请借调程序，雇员必须向法国社会保险机构申报。雇主也要遵守法国劳动法的规定。 然而，应该注意的是，在新冠疫情的背景下，为了克服一些国家仍在实施的隔离措施的困难，欧盟成员国已同意在这一时期中暂缓申报改变工作场所的情况，因此给予了临时的赦免，从而使雇主避免了复杂的申报程序。 雇主应采取以下步骤： 在当地社会保障组织，如URSSAF等进行登记 在法国用 "DUE"（单一就业声明）为雇员进行申报 拟定每月工资单并支付社会保险费。社保费用每月通过 "DSN "进行申报和支付 雇员也会受到财税上的影响 根据《一般税法》第4B条的规定，在法国长期居住的雇员通常被视为在法国有住所[2]。 在跨境流动的情况下，对于与收入的 "母国 "签署的双边税收协定的分析仍然是至关重要的。法国已经与许多国家签订了此类协议（清单详见官方网站https://www.impots.gouv.fr/portail/）。其目的就是为了避免双重征税的情况。 新的工作方法使薪资收入的征税分析变得复杂。事实上，一般按照经合组织模式起草的国际公约，在起草时并没有明确包括远程办公。然而，对这些公约的分析使我们得出以下符合逻辑的结论：当职业活动通过远程办公进行时，相应的报酬原则上应在实际进行该职业活动的国家征税。 总之，无论如何，任何跨境流动项目都必须由专业人士进行分析，以衡量这些变化的社会和财税影响。 如果您对在法国设立公司的过程有进一步的问题，请联系我们。 [1] https://www.urssaf.fr/portail/home/employeur/creer/quelle-urssaf-pour-votre-entrepr/firmes-etrangeres.html [2] https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041464195/ In English
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