Our experts in Immigration are here to explain everything there is to know on the latest news about Immigration in France and Europe.
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EMPLOYER TAX
Since the confirmation published in the Official Bulletin of Public Finances – Taxes (BOFiP) in July 2023, the employer tax (formerly known as the OFII tax) is no longer required when foreign workers, due to their status, are dispensed of a work permit.
These provisions from article 80 of the 2023 finance law n° 2022-1726 from the 30th of December 2022, apply to taxes for which the taxable event took place from the 1st of January 2023 onwards.
So, this applies to foreigners with residence permits granting the right to work, particularly :
• “Talent Passport” residence permit
• “ICT posted employee” residence permit, etc.
This employer tax exemption applies to introduction procedures in France, as well as to change of status procedures to one of these statuses. This applies to all applications made from the 1st of January 2023 onwards.
For other procedures requiring the obtention of a work permit (“employee” or “service provider” status, for example), the tax still applies.
The tax will need to be declared using the VAT form and paid annually on the due date.
The first formalities for new hires in 2023 are due to be carried out in February 2024.
LEGISLATIVE NEWS
To date, the proposed immigration law is still under discussion, and this appears to have stalled.
We’ll keep you informed of any progress.
EXPERT NEWS : THE FRANCO-ALGERIAN AGREEMENT
Generally, foreign nationals who enter France and reside there are subject to the provisions of Code of Entry and Residence of Foreigners and the Right of Asylum (Ceseda).
👉 However, France has made bilateral agreements on specific issues with several States that were part of its colonial empire, regarding the entry and residence of nationals from these States in France (Benin, Burkina Faso, Cameroon, Central African Republic, Republic of the Congo, Côte d’Ivoire, Gabon, Mali, Morocco, Mauritania, Niger, Senegal, Togo, and Tunisia).
👉 For Algeria, the situation is different: on the 27th of December 1968, France and Algeria signed an “agreement relating to the circulation, employment and residence in France of Algerian nationals and their families”, often referred to as the “Franco-Algerian Agreement”. This put in place a specific regime for Algerians wishing to enter, settle and work in France.
This initial agreement was later modified and completed by 3 successive amendments.
As a result, it’s often referred to as the “amended Franco-Algerian Agreement.”
Main unfavourable provisions:
• No access to several beneficial residence permits and mechanisms : Talent Passports, multiyear permits, residence permits on humanitarian grounds, such as victims of trafficking or domestic violence, change of status mechanisms for international students via the “job seeker or new business creator” permit, or even legislative regularisation mechanisms.
• Job market opposability for every work permit application
• For student jobs, the authorised work duration is less than that permitted by the CESEDA, and a temporary work permit (APT) must be obtained beforehand
Main favourable provisions:
• Facilitated access to “Private and family life” permits
→ To obtain an initial “spouse of a French national” permit, Algerians do not need to demonstrate the prerequisite of a life together with their spouse in France of at least 6 months – contrary to the standard requirement for other non-European foreign nationals.
• Freedom of establishment for retail traders or self-employed workers
→ To obtain a “retail trader” residence certificate, Algerian nationals must simply register with the Trade and Companies Register (Registre du Commerce et des Sociétés) or with the Chamber of Trades (Chambre des Métiers) – depending on the profession – and show proof of this at the prefecture. Algerian nationals notably benefit from non-evaluation of the economic viability of their project – unlike other non-European foreign nationals.
• Coverage of administrative fees
→ Free issuance and renewal for the 10-year Algerian residence certificate
• Facilitated access to a 10-year residence permit
→ Algerian nationals can apply for a 10-year residence permit after 3 years of residence, contrary to the 5 years required by the standard provisions, provided they have sufficient financial resources.
→ For an Algerian spouse of a French national, the Franco-Algerian Agreement grants the right to an issuance of a 10-year residence certificate after one year of marriage (compared to 3 years for other nationalities).
→ For an Algerian parent of a child with French nationality, this 10-year permit is available once an initial one-year residence certificate expires.
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