StelarWork
International tax for non-EU freelancers
Tax residence, permanent establishment, tax treaties, withholding tax: the rules of the game when services cross borders.
International tax for non-EU tech freelancers: the complete guide
Tax residence, permanent establishment, treaties, withholding tax: the full tax framework for a tech service between France and a non-EU freelancer, without the jargon.
All articles in this topic
Permanent establishment: the risk for non-EU freelancers, not only IT services firms
Permanent establishment is often discussed from the client’s perspective. But a non-EU freelancer can also create one in France unintentionally. Here is how to understand the risk.
France–UAE tax treaty: what it changes for a tech freelancer in Dubai
The France–UAE tax treaty is not a detail: it affects tax residence and double taxation. What a tech freelancer in Dubai needs to know.
Withholding tax on a service paid outside the EU: when does it really apply?
Paying a non-EU supplier can, in some cases, trigger withholding tax. When it applies, when it does not, and the role of tax treaties.
Permanent establishment in France: what triggers it, and how not to create one
You can be perfectly settled outside the EU and invoicing properly from Dubai or Bali, yet inadvertently create a permanent-establishment risk in France if your relationship with a French firm is poorly structured.
Genuine or fictitious tax residence: the reality principle, explained simply
Your French firm can refuse to contract with you even when your day rate is approved and the end client wants to start. Often the blocker is your tax residence. Here's the reality principle.