What if you decide to move to your second residence in France?
by Maxim De Smet and Stephanie Vanmarcke
You own a second residence in France, using it as a holiday home. Perhaps you have been considering moving there permanently. But once you take that step, much more than just your address changes. Where will you be taxed? In which country will you be socially insured? And what about your activities in Belgium? In this article, we outline the key points of attention for anyone who decides to move from Belgium to France.
Your tax residence: Belgium or France?
The first and most crucial question is: where are you a tax resident?
This is determined based on the centre of your vital interests, including:
your main residence;
where your family lives;
your professional activities;
your economic and social ties.
If you move effectively and permanently to France, France will generally consider you a French tax resident.
This means that you must declare your worldwide income in France and that you will be subject to the French tax system.
Belgium and France have concluded a double taxation treaty that determines which country may tax which income. This treaty aims to avoid double taxation, but its application requires a careful and accurate assessment of your personal situation.
Working after your move to France
How your income is taxed depends largely on your professional status.
Self-employed
Are you currently self-employed in Belgium and wish to continue your activity after moving to France? Two main scenarios may apply.
Activity focused on French clients
In this case, it is generally advisable to set up:
a French sole proprietorship (entreprise individuelle) or
a French company.
You will then be fully subject to the French tax and social security system.
Belgian clients / remote work
If you mainly work for Belgian clients and carry out your activities largely remotely from France, the situation becomes more complex. A case-by-case analysis is required to determine:
where your economic activity is carried out;
where the work is effectively performed;
which country has the right to tax your income.
Employee
If you wish to work as an employee in France, you can of course choose a French employer.
In some cases, a Belgian employer allows you to live in France and work remotely. However, this may have significant consequences, such as:
a registration obligation for the employer in France;
affiliation with the French social security system;
withholding of French payroll tax.
Social security: only one competent country
Within the European Union, a clear principle applies: you can only be socially insured in one country, namely the country where you actually work.
Do you work entirely in France? Then you will be affiliated with the French social security system (e.g. via URSSAF).
Do you work in multiple countries? Then it must be determined where the centre of gravity of your professional activity lies.
Without proper affiliation, you may face penalties or issues related to healthcare, pension rights or social contributions.
Administrative formalities when moving
Anyone who settles permanently in France must register with the local municipality (mairie).
In Belgium, you will notably need to:
deregister your main residence;
terminate your Belgian social status (e.g. as a self-employed person).
Other administrative matters must also be updated, such as:
health insurance;
tax administration;
banking and insurance arrangements.
Conclusion
Emigrating to France is an exciting step, but it must be handled correctly to avoid unpleasant surprises.
When you maintain ties with Belgium, the situation can quickly become complex. The combination of working in Belgium and living in France often requires a tailored approach.
Always seek guidance from a specialist with expertise in cross-border Belgium–France matters.
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Maxim De Smet
Advisor International maxim.desmet@vdl.be
Stephanie Vanmarcke
Team Manager International | Certified Tax Advisor stephanie.vanmarcke@vdl.be
Disclaimer
In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.
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