{"id":2141329,"date":"2026-10-07T18:03:33","date_gmt":"2026-10-07T16:03:33","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/10\/07\/british-freelancer-france-entrepreneur-card-micro-entrepreneur-tax-refusal-challenge-brexit\/"},"modified":"2026-10-07T18:03:33","modified_gmt":"2026-10-07T16:03:33","slug":"british-freelancer-france-entrepreneur-card-micro-entrepreneur-tax-refusal-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/10\/07\/british-freelancer-france-entrepreneur-card-micro-entrepreneur-tax-refusal-challenge-brexit\/","title":{"rendered":"British Freelancer in France After Brexit: the Entrepreneur Card, Micro-Entrepreneur Tax and Social Charges, and How to Challenge a Refusal"},"content":{"rendered":"<p>You are a British consultant, designer, translator, coach or IT contractor, and you want to live in France and bill clients from there. Since Brexit you cannot simply arrive with a laptop and start invoicing. As a third-country national you need a visa before you travel, then a residence card once you are here, then a registered business through which every invoice passes. The card that covers self-employed Britons is the <em>carte de s\u00e9jour entrepreneur\/profession lib\u00e9rale<\/em> (the entrepreneur\/self-employed professional residence card). It is a one-year card, it is renewed only if your activity is genuinely viable and pays you a living, and prefectures refuse it whenever the file looks thin.<\/p>\n<p>This guide explains the whole chain in order: the long-stay visa applied for in the United Kingdom, the prior opinion on the economic viability of your project, registration as a <em>micro-entrepreneur<\/em> (the simplified self-employed regime), the social charges and income tax that apply to your turnover, health cover from day one, and what happens when the prefecture refuses or declines to renew. Two court rulings, one quashing a refusal and one upholding it, show exactly where judges draw the line. Every French term is explained as it appears, and every decisive rule is quoted from its official source.<\/p>\n<h2>I. How a British freelancer gets in and gets registered: the visa, the viability opinion and the one-stop shop<\/h2>\n<h3>A. The long-stay visa and the viability opinion: proving your freelance project will pay its way<\/h3>\n<p>Since 1 January 2021, British citizens are third-country nationals for immigration purposes. The protection of the Withdrawal Agreement covers only Britons already settled in France before the end of the transition period. If you arrive now, you follow the ordinary third-country route: a long-stay visa obtained before departure, then a residence card after arrival. For freelance work, the visa is the long-stay visa for a non-employed or self-employed activity, applied for at the French consulate covering your place of residence in the United Kingdom. The official visa portal <a href=\"https:\/\/france-visas.gouv.fr\/en\/activite-non-salariee-ou-liberale\">France-Visas<\/a> sets two alternative demands: applicants setting up a new business must demonstrate the economic viability of the project, while applicants joining an already-existing freelance activity must instead show sufficient financial resources, namely the equivalent of the French statutory minimum wage for a full-time worker.<\/p>\n<p>The visa, once issued, takes the form of a long-stay visa equivalent to a residence permit, known by its French initials VLS-TS (<em>visa de long s\u00e9jour valant titre de s\u00e9jour<\/em>). The visa is issued as <a href=\"https:\/\/france-visas.gouv.fr\/en\/activite-non-salariee-ou-liberale\">a long-stay visa equivalent to a residence permit<\/a>, which must be validated online within three months of arrival in France, against payment of a fee; skipping validation leaves you without regular status. At that point you will also complete the medical visit organised by the OFII (<em>Office fran\u00e7ais de l&#8217;immigration et de l&#8217;int\u00e9gration<\/em>, the French Office for Immigration and Integration), whose medical certificate forms part of the residence file.<\/p>\n<p>The statute that governs the card itself is short and demanding. Article L421-5 of the CESEDA (<em>Code de l&#8217;entr\u00e9e et du s\u00e9jour des \u00e9trangers et du droit d&#8217;asile<\/em>, the Code on the Entry and Residence of Foreigners and Asylum) provides: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042776783\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042776783\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;L&#8217;\u00e9tranger qui exerce une activit\u00e9 non salari\u00e9e, \u00e9conomiquement viable et dont il tire des moyens d&#8217;existence suffisants, dans le respect de la l\u00e9gislation en vigueur, se voit d\u00e9livrer une carte de s\u00e9jour temporaire portant la mention &#8221; entrepreneur\/ profession lib\u00e9rale &#8221; d&#8217;une dur\u00e9e maximale d&#8217;un an.&#8221;<\/a> Three conditions therefore decide everything: a genuinely non-employed activity, economic viability, and sufficient means of existence drawn from that activity, all within the law. The card lasts one year at most.<\/p>\n<p>Before you may even file the card application, you must obtain an opinion on viability. Article R421-9 of the same Code states: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051747295\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051747295\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;Pr\u00e9alablement au d\u00e9p\u00f4t de sa demande de d\u00e9livrance de la carte de s\u00e9jour pr\u00e9vue \u00e0 l&#8217;article L. 421-5 , l&#8217;\u00e9tranger sollicite un avis sur la viabilit\u00e9 \u00e9conomique de l&#8217;activit\u00e9 non salari\u00e9e aupr\u00e8s du service en charge de la main d&#8217;\u0153uvre \u00e9trang\u00e8re comp\u00e9tent pour le d\u00e9partement dans lequel il souhaite r\u00e9aliser cette activit\u00e9.&#8221;<\/a> In practice this is the foreign-labour unit attached to the regional directorate for the economy, employment and solidarity (the DREETS, <em>direction r\u00e9gionale de l&#8217;\u00e9conomie, de l&#8217;emploi, du travail et des solidarit\u00e9s<\/em>). The opinion is advisory, but a negative opinion almost always leads to a refusal, so the file you submit there deserves the same care as the prefecture file: a business plan, a multi-year budget, evidence of qualifications and experience, market research, letters of intent or draft contracts from prospective clients, and proof of funds such as a bank certificate or a guarantee from a credit institution established in France.<\/p>\n<p>Two further provisions frame the application. First, where you apply depends on where you live. Article R421-8 provides: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042807372\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042807372\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;L&#8217;\u00e9tranger r\u00e9sidant hors de France qui sollicite la d\u00e9livrance de la carte de s\u00e9jour pr\u00e9vue \u00e0 l&#8217;article L. 421-5 pr\u00e9sente sa demande aupr\u00e8s des autorit\u00e9s diplomatiques ou consulaires fran\u00e7aises territorialement comp\u00e9tentes dans son pays de r\u00e9sidence.&#8221;<\/a> A Briton living in London therefore applies in the United Kingdom; only someone already holding a different French residence card applies to the prefecture of their home department. Second, the prefecture runs background checks. Article R421-10 states: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042807368\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042807368\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;Lors de la demande de d\u00e9livrance ou de renouvellement de la carte de s\u00e9jour pr\u00e9vue \u00e0 l&#8217;article L. 421-5, le pr\u00e9fet v\u00e9rifie la compatibilit\u00e9 de l&#8217;activit\u00e9 en cause avec la s\u00e9curit\u00e9, la salubrit\u00e9 et la tranquillit\u00e9 publiques ainsi que, le cas \u00e9ch\u00e9ant, l&#8217;absence de condamnation ou de d\u00e9cision emportant l&#8217;interdiction d&#8217;exercer une activit\u00e9 commerciale en France.&#8221;<\/a><\/p>\n<p>Check one point early: regulated professions. If your freelance activity is regulated in France, such as architecture, accountancy, law, healthcare or teaching professions, you must hold the French authorisation to practise before the card can be issued, and foreign diplomas may need recognition through the ENIC-NARIC centre. General business consultants, designers, translators, developers and coaches usually face no such barrier, but verify rather than assume, because a file built around an activity you are not entitled to practise cannot succeed.<\/p>\n<p>British readers who are still weighing employed against self-employed routes should also read our guide to arriving as a newcomer on a long-stay visa and first residence card, which covers the shared mechanics of validation, the OFII visit and refusals: <a href=\"https:\/\/kohenavocats.fr\/en\/2026\/09\/25\/british-newcomer-france-long-stay-visa-carte-sejour-refusal-oqtf-challenge-brexit\/\">British newcomer long-stay visa and first carte de s\u00e9jour<\/a>. If a French company is ready to hire you instead, the employee route is described here: <a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/02\/british-hired-france-salarie-card-work-authorisation-refusal-oqtf-challenge-brexit\/\">British employee salari\u00e9 card and work authorisation<\/a>.<\/p>\n<h3>B. Registering as a micro-entrepreneur: the one-stop shop, social charges and income tax<\/h3>\n<p>French immigration law requires your activity to be registered. Article R421-7 provides: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046074305\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046074305\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;Les dispositions de l&#8217;article L. 421-5 sont applicables \u00e0 l&#8217;\u00e9tranger dont l&#8217;activit\u00e9 non salari\u00e9e n\u00e9cessite une immatriculation soit au Registre national des entreprises en tant qu&#8217;entreprise du secteur des m\u00e9tiers et de l&#8217;artisanat ou au Registre du commerce et des soci\u00e9t\u00e9s, soit \u00e0 l&#8217;Union de recouvrement des cotisations de s\u00e9curit\u00e9 sociale et d&#8217;allocations familiales (URSSAF).&#8221;<\/a> For most British freelancers this registration takes the form of the <em>micro-entrepreneur<\/em> regime, formerly called <em>auto-entrepreneur<\/em>: a simplified individual-business status with turnover-based tax and social charges. Registration runs through the single online portal for business formalities, the <em>guichet unique<\/em> (one-stop shop), which enters you in the National Register of Businesses (the RNE, <em>Registre national des entreprises<\/em>) and affiliates you to URSSAF, the body that collects social contributions. Proof of registration or of affiliation to the self-employed social scheme must be produced when the card is manufactured, so time your filing so the receipt arrives before your prefecture appointment.<\/p>\n<p>The tax side of the micro-enterprise regime rests on two articles of the General Tax Code (the CGI, <em>Code g\u00e9n\u00e9ral des imp\u00f4ts<\/em>). For sales of goods, article 50-0 sets the entry test: businesses qualify where their pre-tax turnover <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373853\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373853\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;n&#8217;exc\u00e8de pas, l&#8217;ann\u00e9e civile pr\u00e9c\u00e9dente ou la p\u00e9nulti\u00e8me ann\u00e9e : 1\u00b0 203 100 \u20ac&#8221;<\/a> for sales and accommodation supply. For freelance services taxed as non-commercial profits (BNC, <em>b\u00e9n\u00e9fices non commerciaux<\/em>), article 102 ter provides the equivalent test and the mechanism: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373747\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373747\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;Le b\u00e9n\u00e9fice imposable des contribuables qui per\u00e7oivent des revenus non commerciaux dont le montant hors taxes de l&#8217;ann\u00e9e civile pr\u00e9c\u00e9dente ou de la p\u00e9nulti\u00e8me ann\u00e9e, ajust\u00e9 s&#8217;il y a lieu au prorata du temps d&#8217;activit\u00e9 au cours de l&#8217;ann\u00e9e de r\u00e9f\u00e9rence, n&#8217;exc\u00e8de pas 83 600 \u20ac est \u00e9gal au montant brut des recettes annuelles diminu\u00e9 d&#8217;un abattement forfaitaire de 34 %.&#8221;<\/a> In plain terms, a service freelancer with 60,000 euros of annual receipts is taxed on 39,600 euros after the 34 per cent flat deduction, and the deduction can never fall below 305 euros. For 2026 the published thresholds are 203,100 euros for sales and 83,600 euros for services and the liberal professions, as confirmed on the official business portal <a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F37353?lang=en\">entreprendre.service-public.gouv.fr<\/a>. Exceed the ceiling two years running and you leave the micro regime for a full-accounts regime.<\/p>\n<p>Social charges under the simplified micro-social scheme are a flat percentage of turnover actually received, not invoiced, declared monthly or quarterly on the URSSAF self-employed portal. Nothing received means nothing due for that period. The 2026 rates published on the official business portal are 12.3 per cent for sales of goods and accommodation supply, 21.2 per cent for services taxed as commercial and industrial profits (BIC, <em>b\u00e9n\u00e9fices industriels et commerciaux<\/em>), 25.6 per cent for liberal professions outside the CIPAV pension fund, and 23.2 per cent for liberal professions within CIPAV (the <em>Caisse interprofessionnelle de pr\u00e9voyance et d&#8217;assurance vieillesse<\/em>, the pension fund for many independent professionals). A service freelancer billing 3,000 euros in a month therefore pays 768 euros in social charges at 25.6 per cent. Those contributions buy sickness and maternity cover, family allowance rights, pension quarters depending on amounts paid, and include the CSG and CRDS social levies; they do not buy unemployment insurance, and a supplement for vocational training is added on top. New businesses may combine the status with ACRE (<em>aide aux cr\u00e9ateurs ou repreneurs d&#8217;entreprise<\/em>, start-up aid), which reduces social charges during the first months, subject to application.<\/p>\n<p>On income tax, micro-entrepreneurs choose between the ordinary method, where the abated profit joins the household return under the progressive scale, and an optional flat payment called the <em>versement lib\u00e9ratoire<\/em> (payment discharging income tax). Article 151-0 of the Tax Code frames the option: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051765182\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051765182\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;I.-Les contribuables peuvent sur option effectuer un versement lib\u00e9ratoire de l&#8217;imp\u00f4t sur le revenu assis sur le chiffre d&#8217;affaires ou les recettes de leur activit\u00e9 professionnelle lorsque les conditions suivantes sont satisfaites : 1\u00b0 Ils sont soumis aux r\u00e9gimes d\u00e9finis aux articles 50-0 ou 102 ter ;&#8221;<\/a> followed by a household-income ceiling. The tax administration sets that ceiling by reference to the <em>revenu fiscal de r\u00e9f\u00e9rence<\/em> (reference tax income) of two years earlier per share of family quotient: 27,478 euros per share is the published figure, so 27,478 euros for a single person and 54,956 euros for a childless couple. The rates, applied to pre-tax turnover each month or quarter alongside the social charges, are <a href=\"https:\/\/www.impots.gouv.fr\/professionnel\/le-versement-liberatoire\">1 per cent for sales and accommodation, 1.7 per cent for services, and 2.2 per cent for non-commercial profits<\/a>. The option must be taken by 30 September for the following year, or on creation for a new business. It suits modest, single-income households; once French household income grows, the ordinary scale often costs less, and the option ends automatically if the income ceiling is breached or if you leave the micro regime.<\/p>\n<p>Health cover follows work. Since the PUMA reform (<em>protection universelle maladie<\/em>, universal health protection), article L160-1 of the Social Security Code provides: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000044404322\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000044404322\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;Toute personne travaillant ou, lorsqu&#8217;elle n&#8217;exerce pas d&#8217;activit\u00e9 professionnelle, r\u00e9sidant en France de mani\u00e8re stable et r\u00e9guli\u00e8re b\u00e9n\u00e9ficie, en cas de maladie ou de maternit\u00e9, de la prise en charge de ses frais de sant\u00e9 dans les conditions fix\u00e9es au pr\u00e9sent livre.&#8221;<\/a> The health insurance portal <a href=\"https:\/\/www.ameli.fr\/assure\/droits-demarches\/principes\/protection-universelle-maladie\">ameli confirms the practical effect for the self-employed, expressly including micro-entrepreneurs, whose health costs are covered from the very start of their professional activity<\/a>. Register with the local health insurance fund (the CPAM, <em>caisse primaire d&#8217;assurance maladie<\/em>), obtain your social security number, then your <em>carte Vitale<\/em> (the green health smartcard), and consider a <em>mutuelle<\/em> (top-up health insurance) for the share the state does not reimburse. Keep your GHIC (Global Health Insurance Card) for temporary stays in the United Kingdom, but do not confuse it with French residence-based cover.<\/p>\n<h2>II. Keeping the card and challenging a refusal: renewal, the minimum-wage test and the administrative judge<\/h2>\n<h3>A. Living with a one-year card in Paris and the \u00cele-de-France: renewal, the four-year card and language tests<\/h3>\n<p>The entrepreneur card is temporary by design: one year at most, renewable only while all three statutory conditions remain met. The official <a href=\"https:\/\/www.service-public.gouv.fr\/particuliers\/vosdroits\/F35795?lang=en\">service-public page on the entrepreneur card, verified in June 2026<\/a>, states that renewal requires you to keep meeting the issue conditions, and that after the first one-year temporary card you may apply for a multi-year card lasting four years. Renewal therefore means showing, for a second time, a viable activity that pays you a living. File at the prefecture or sub-prefecture of your home within the two months before expiry; a late filing without force majeure or a valid visa adds a 180-euro regularisation charge on top of the card fee. The fee itself is 250 euros for the temporary card and 350 euros for the multi-year card, paid in tax stamps. Note the cap: a temporary card with the same wording cannot be renewed more than three consecutive times, which pushes established freelancers toward the multi-year card.<\/p>\n<p>The multi-year card adds an integration test. The prefecture assesses republican integration through attendance at the training prescribed under the Republican Integration Contract (the CIR, <em>contrat d&#8217;int\u00e9gration r\u00e9publicaine<\/em>), knowledge of French at level A2 of the Common European Framework for a first multi-year card, unless you are over sixty-five, and success in a civic examination. The service-public page lists these three items expressly, and prefectures in practice check CIR attendance records, so treat the OFII appointments and language sessions as part of your immigration file, not as optional extras. Start French lessons early: A2 is elementary but examined, and the civic test covers the values and institutions of the Republic.<\/p>\n<p>Paris and the \u00cele-de-France add local specifics. If you live in Paris, your authority is the Paris police prefecture (<em>pr\u00e9fecture de police<\/em>), whose residence-permit department handles applications filed online through the ANEF portal (<em>Administration num\u00e9rique pour les \u00e9trangers en France<\/em>, the digital administration for foreigners in France); elsewhere in the region, the prefecture of your department of residence applies, and some sub-prefectures do not process these files at all, so check the prefecture website first. The viability opinion for a Paris-based project goes to the foreign-labour unit competent for Paris, within the \u00cele-de-France regional directorate. Practical Paris points for the file: a realistic rent and cost base in your budget, because an examiner comparing projected receipts against Paris overheads will spot fantasy figures; client evidence that names French or France-based clients where possible, since a purely offshore client list raises questions about the reality of establishment in France; and an accountant (<em>expert-comptable<\/em>) able to certify accounts in French format, because URSSAF declarations and French tax returns will be read by the renewal examiner. Nothing in the statute requires French clients, but everything in the viability assessment rewards a project visibly anchored in France.<\/p>\n<p>Guard against three classic renewal traps. First, zero-turnover quarters: the micro-social scheme charges nothing when nothing is received, which is kind to cash flow but merciless at renewal, because months without receipts suggest an activity that does not provide sufficient means of existence. A second, lighter activity combined with savings can still pass, but be ready to document the full picture. Second, mixing employment with freelancing: the card requires the non-employed activity to be exercised principally, so a full-time French employment contract alongside a marginal freelance file invites refusal. Third, undeclared work: invoices outside the books destroy the file twice over, because the turnover the prefecture can see falls while the means-of-existence test still applies, and Article R421-10 allows refusal where legislation has not been respected.<\/p>\n<h3>B. When the prefecture says no: the two court rulings that decide refusal cases, and how to challenge<\/h3>\n<p>Refusals of the entrepreneur card follow a familiar pattern: the prefecture doubts viability, doubts that the activity pays a living, or both, and couples the refusal with an order to leave France (an OQTF, <em>obligation de quitter le territoire fran\u00e7ais<\/em>). Two rulings of the administrative courts of appeal, reaching opposite outcomes on similar papers, show what evidence carries weight. Both were decided under the former numbering of the Code, article L313-10, which the recodification of 1 May 2021 carried into the current article L421-5 without changing its substance.<\/p>\n<p>The first ruling quashed a refusal. In its judgment of 19 April 2018, number 17PA03455, the Paris court recalled the statute: <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000036826252\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000036826252\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;Une carte de s\u00e9jour temporaire, d&#8217;une dur\u00e9e maximale d&#8217;un an, autorisant l&#8217;exercice d&#8217;une activit\u00e9 professionnelle est d\u00e9livr\u00e9e \u00e0 l&#8217;\u00e9tranger : (&#8230;) 3\u00b0 Pour l&#8217;exercice d&#8217;une activit\u00e9 non salari\u00e9e, \u00e9conomiquement viable et dont il tire des moyens d&#8217;existence suffisants, dans le respect de la l\u00e9gislation en vigueur. Elle porte la mention &#8220;entrepreneur\/ profession lib\u00e9rale&#8221; (&#8230;) &#8220;<\/a> The applicant, a Korean-trained pastry chef settled in France as a student, proposed an individual business creating French-Asian pastries for some fifty Korean restaurants in Paris plus pastry classes for individuals. The prefecture had found viability unproven. The court disagreed, holding: <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000036826252\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000036826252\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;elle justifie suffisamment de la viabilit\u00e9 \u00e9conomique de son projet d&#8217;activit\u00e9 professionnelle individuelle par ses \u00e9tudes, son exp\u00e9rience professionnelle, la pr\u00e9cision de son projet, la connaissance du march\u00e9 sp\u00e9cifique qu&#8217;elle entend exploiter, ses d\u00e9marches de prospection aupr\u00e8s des restaurants cor\u00e9ens et les premiers r\u00e9sultats financiers de son activit\u00e9&#8221;<\/a>. Note the five pillars the judges listed: studies, professional experience, precision of the project, knowledge of the specific market, prospecting steps, and first financial results, here a turnover of 2,000 to 2,100 euros declared to URSSAF over the first three months. The court annulled the refusal and the attached departure order, then ordered the prefect to issue the card: <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000036826252\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000036826252\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;Il est enjoint au pr\u00e9fet de police de d\u00e9livrer \u00e0 Mme A&#8230;le titre de s\u00e9jour portant la mention &#8221; entrepreneur \/ profession lib\u00e9rale &#8221; pr\u00e9vu au 3e de l&#8217;article L. 313-10 du code de l&#8217;entr\u00e9e et du s\u00e9jour des \u00e9trangers et du droit d&#8217;asile, dans le d\u00e9lai de trois mois suivant la notification du pr\u00e9sent arr\u00eat.&#8221;<\/a> It also awarded 1,500 euros in costs against the state. The lesson for British freelancers is direct: qualifications, a precise niche, named prospects, written expressions of interest, and early invoices together beat a bare business plan.<\/p>\n<p>The second ruling upheld a refusal on nearly the opposite evidentiary balance. The Lyon court recalled the regulatory test for joining an existing business: <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037505125\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037505125\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;L&#8217;\u00e9tranger qui envisage de participer \u00e0 une activit\u00e9 ou une entreprise existante doit pr\u00e9senter les justificatifs permettant de s&#8217;assurer de son effectivit\u00e9 et d&#8217;appr\u00e9cier la capacit\u00e9 de cette activit\u00e9 ou de cette soci\u00e9t\u00e9 \u00e0 lui procurer des ressources au moins \u00e9quivalentes au salaire minimum de croissance correspondant \u00e0 un emploi \u00e0 temps plein.&#8221;<\/a> The applicant held seventy-five of one hundred shares in a bakery company and produced accounts showing an annual net profit of 7,446 euros, with one full-time employee hired. The court held: <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037505125\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037505125\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;Ces \u00e9l\u00e9ments ne suffisent pas \u00e0 d\u00e9montrer que l&#8217;entreprise de M. A&#8230; a la capacit\u00e9 de lui procurer des ressources au moins \u00e9quivalentes au salaire minimum de croissance correspondant \u00e0 un emploi \u00e0 temps plein.&#8221;<\/a> The refusal therefore involved neither factual error nor misjudgment, and the attached departure order, departure period and country of destination all stood. Read together, the two rulings draw the line clearly: judges reward documented, market-tested projects and punish files where the numbers cannot support one adult at full-time minimum-wage level. For a British freelancer, that means the renewal file should show turnover consistent with at least the full-time SMIC (<em>salaire minimum de croissance<\/em>, the statutory minimum wage) across the year, supported by bank statements, URSSAF declarations and tax returns, not projections alone.<\/p>\n<p>If you receive a refusal, act on three tracks at once. First, watch the clock. The refusal may be challenged before the administrative court (the <em>tribunal administratif<\/em>) and the general rule, article R421-1 of the Code of Administrative Justice, is strict: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039807005\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039807005\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;La juridiction ne peut \u00eatre saisie que par voie de recours form\u00e9 contre une d\u00e9cision, et ce, dans les deux mois \u00e0 partir de la notification ou de la publication de la d\u00e9cision attaqu\u00e9e.&#8221;<\/a> Two months from notification is the default; some removal orders carry shorter limits stated on the document itself, so read the appeal notice (<em>voies et d\u00e9lais de recours<\/em>) printed at the foot of the decision before anything else. Second, consider a non-contentious appeal (<em>recours gracieux<\/em> to the prefect, or <em>recours hi\u00e9rarchique<\/em> to the Minister of the Interior) with fresh evidence, such as new contracts or corrected accounts, while preparing the court application in parallel so no deadline is missed. Third, deal with the departure order. The statute allows the administration to order a foreigner to leave where, among other cases, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042775578\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042775578\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;L&#8217;\u00e9tranger, ne pouvant justifier \u00eatre entr\u00e9 r\u00e9guli\u00e8rement sur le territoire fran\u00e7ais, s&#8217;y est maintenu sans \u00eatre titulaire d&#8217;un titre de s\u00e9jour en cours de validit\u00e9 ;&#8221;<\/a> and the order usually grants thirty days of voluntary departure. Annulment of the refusal normally carries annulment of the attached departure order, as the Paris ruling shows, which is why the refusal itself is the priority target. Ask the court, in the same application, to order the prefect to issue the card within a stated time, and to award costs.<\/p>\n<p>Build the challenge file the way the Paris judges reasoned. Commission a short viability note from your accountant tying turnover, costs and drawings to the minimum-wage benchmark. Gather dated proof of prospecting: emails, proposals, draft contracts, platform profiles with reviews, and any promises of collaboration from identifiable clients. Add qualification certificates with certified translations where the originals are in English. File URSSAF declarations and bank statements covering the whole period, and explain any gap month in a sentence rather than leaving the examiner to guess. Where the prefecture criticised a missing document rather than viability itself, supply it immediately with the appeal and say so plainly. Courts review viability for manifest error and factual accuracy, and new documents produced on appeal can be decisive, exactly as the first three months of turnover were in Paris.<\/p>\n<h2>Conclusion<\/h2>\n<p>The British freelancer&#8217;s path to France is a chain of four links: a long-stay visa obtained in the United Kingdom on a credible project, a prior viability opinion from the foreign-labour service, registration as a micro-entrepreneur through the one-stop shop with URSSAF affiliation, and a one-year entrepreneur card renewed only while the activity stays viable and pays a living. The tax and social arithmetic is transparent once learned: turnover ceilings of 203,100 euros for sales and 83,600 euros for services, social charges from 12.3 to 25.6 per cent of receipts, an optional flat income-tax payment of 1, 1.7 or 2.2 per cent for modest households, and health cover from the start of the activity. The immigration arithmetic is equally clear after the two court rulings: a precise project in a known market, real qualifications, named prospects and early invoices will defeat a refusal, while a company that cannot pay one adult at minimum-wage level will not support a card. Prepare the file to that standard from the first visa appointment in London, keep every declaration and statement the renewal examiner will want to see, and challenge a weak refusal within its deadline with fresh evidence attached.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>British consultant or contractor moving to France? The entrepreneur\/profession lib\u00e9rale card, the viability opinion, micro-entrepreneur registration, 2026 tax and social-charge rates, health cover, and how two court rulings decide refusal cases.<\/p>\n","protected":false},"author":251031309,"featured_media":16377,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80312,80314],"tags":[],"class_list":["post-2141329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>British Freelancer in France After Brexit: the Entrepreneur Card, Micro-Entrepreneur Tax and Social Charges, and How to Challenge a Refusal - Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/07\/british-freelancer-france-entrepreneur-card-micro-entrepreneur-tax-refusal-challenge-brexit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"British Freelancer in France After Brexit: the Entrepreneur Card, Micro-Entrepreneur Tax and Social Charges, and How to Challenge a Refusal\" \/>\n<meta property=\"og:description\" content=\"British consultant or contractor moving to France? 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