Tax guides: France + Monaco

TAXES
Income derived from a commercial or industrial activity, or from a liberal profession, is generally taxable in the country where you are resident for tax purposes (see the section on taxes for employees).

However, if your business activities are considered to constitute a permanent establishment (for industrial or commercial activities) or a fixed base (for liberal professions) in another Member State, your income regarding that permanent establishment or fixed base will be taxable in that Member State.

For more information, you are advised to contact the tax authorities of the Member States concerned
Visit the Europeean Community web site, direct link below:

http://ec.europa.eu/youreurope/nav/en/citizens/services/eu-guide/working/index_en.html 

To be noted: A student up to 25 years old can earn up to 3840 € without being taxed after declaring the money to the governement.

To facilitate payment to your short term employees in France and under the juristiction of the EU, here is an excellent initiative: the chèque emploi-service

Used with the agreement of the worker, this is a simplified method of payment that simplifies the employers declaration to the concerned administration, and contributes to help prevent illegal and undeclared workers.

What is a chèque emploi-service ?
It allows the payment of a person you employ for domestic or family oriented jobs. Used as a bank check, it is accompanied by a social security declaration which brings further guaranties to the employee. The cheque emploi-service allows you to bypass the URSAFF declaration and all social security charges.

The chèque emploi-service will replace the work contract if the employee works less than 8 hours a week, or less than 4 consecutive weeks at full time. If more time than that is needed, a work contract must be established.


Which jobs are included?
The cheque-emploi encompensates most household work: housework and cleaning, ironing, child keeping, after school classes, help to elderly people, aid to sick people, upkeep or gardening, etc..

For more information, contact the URSAFF at:

http://www.cesu.urssaf.fr/cesweb/home.jsp