Working as a Freelancer Abroad: Visa, Insurance, Social Security and Taxes

Working as a freelancer abroad means settling four questions that have little to do with each other: the right to stay, the right to work, social security and taxes. This article gives you the framework to apply before you leave, with concrete cases in Luxembourg, Portugal and Georgia. You will know what to check for each question and where the rules can catch you off guard.

Visa, Residence Permit, Right to Work: Three Different Things

First rule: the right to stay in a country does not automatically give you the right to work there. Authorized stay and authorized self-employment are two separate questions, and they are sometimes handled through two successive procedures. Before choosing a visa, check what the permit actually lets you do, not only how long it lets you stay.

For a third-country national, Luxembourg illustrates this logic well. If you want to settle there for more than 90 days to work as a freelancer, the procedure involves two consecutive steps^[1]. The first is an application for a long-stay visa (type D) with a view to a "self-employed" residence permit, filed with the Luxembourg diplomatic or consular representation^[1]. You must also prove that you have adequate resources for the activity you plan to carry out^[1].

Watch the timing: except in exceptional cases, for example if you already hold a residence permit in Luxembourg, your application must be submitted and granted before you enter the territory^[1]. You cannot settle first and regularize afterward.

Case Study: Portugal and Georgia

In Portugal, a foreigner who is legally resident can register as a self-employed worker (trabalhador independente) by declaring the activity on the Portal das Finanças ("Abrir Atividade")^[2]. This registration allows you to issue electronic invoices, the "recibos verdes"^[2].

For non-EU and non-EEA nationals, you also need a residence permit that authorizes self-employment: the D2 visa for a local activity, or the D8 visa for foreign clients^[2]. You must also appoint a tax representative^[2].

Georgia shows how quickly the rules can change. Since March 1, 2026, the large majority of foreigners without a permanent residence permit must obtain a work permit before carrying out any paid activity^[3]. This covers freelancers, sole proprietors and managers of an LLC^[3]. The permit also applies to Georgian sole proprietors registered under the 1% tax regime^[3]. If you had a favorable tax framework in mind there, check this permit first.

Health Insurance and Assistance for an Extended Stay

Before you leave, check the coverage and validity of your repatriation assistance contract and your health insurance^[4]. This check matters all the more because in cases of illness, serious accident, medical evacuation or death, the French embassy or consulate does not cover the costs, which remain the responsibility of the traveler or their insurer^[4].

The length of your stay changes the answer. If you are enrolled in the French Assurance maladie, for a stay of less than six months, it is recommended to take out a policy that covers medical costs not reimbursed by it^[4]. Beyond six effective months, it is essential to take out health insurance with the Caisse des Français de l'étranger or a private insurer^[4].

Assistance, which includes repatriation for medical reasons, is distinct from health insurance, which reimburses care^[4]. For a stay longer than three effective months, it is recommended to take out a specific assistance policy^[4]. For shorter stays, many assistance policies are tied to home insurance, vehicle insurance or your bank card: read their terms before you leave^[4].

If you need a visa to enter the Schengen area, the European Visa Code requires valid travel medical insurance covering at least €30,000 for the entire duration of your stay^[5].

Social Security: Where Does a Freelancer Contribute?

In the European Union, Iceland, Liechtenstein, Norway and Switzerland, a person who carries out a self-employed activity is subject to a single social security legislation, as a general rule that of the state of establishment^[6].

For a self-employed person who does not carry out a substantial part of their activity in their country of residence, the legislation of the country where the center of their business activities is located applies^[7]. If you carry out at least 25% of your activity in your country of residence, you fall under that country's legislation^[7].

For a service provided in another European Union member state (or in the EEA, or in Switzerland), staying under the scheme of the state where you normally operate (posting) is a right, but subject to conditions^[6]. If you are enrolled in the French scheme, you remain attached to that scheme and exempt from contributions in the state where you temporarily operate^[6].

Among these conditions: your activity must have been carried out for at least 2 months in France, in compliance with the professional obligations in force^[6]. You must also keep your establishment on French territory, so that you can resume the activity at any time^[6].

If the conditions are met, URSSAF (International Mobility Service) issues the portable document A1, which certifies your affiliation to the French scheme and exempts you from contributions in the state where you go^[6]. If you do not remain under the original scheme, you must be registered and affiliated with the social security scheme of the state on whose territory you operate^[6].

If you are leaving to settle down rather than for a mission, you will in most cases fall under the local scheme and stop depending on the French scheme^[8]. You may nevertheless keep the French scheme for certain risks by paying voluntary contributions, in addition to your mandatory affiliation in the country where you work^[8]. To keep French health insurance and French pension coverage, you can join the Caisse des Français de l'étranger, paying both into the mandatory scheme of your country of expatriation and into the CFE^[8].

Taxation: tax residence and double taxation

Social security affiliation and tax residence are two separate issues. Keeping your social security scheme does not settle the tax question, and vice versa.

If you are a French national, you are considered tax-domiciled in France, subject to international tax treaties, as long as your household (spouse or civil-partnership partner and children) remains there, even if you stay abroad temporarily or for most of the year^[9]. In this case, you owe tax in France on all of your income, including the pay for your work abroad^[9].

If your tax residence remains in France, you are taxable there on all of your income^[10]. If it is located outside France, you are in principle subject to tax in your new country of residence^[9].

Even if you pay taxes in France, check with the tax authority of your country of residence what your filing and payment obligations are^[10].

To avoid double taxation, agreements between states play a central role. Within the European Union, a self-employed person registered as such in their country of residence who provides services across the border is generally taxable in the country of service if they have a "fixed base" or a "permanent establishment" there^[11]. You may have to prove your tax residence and show that you have already paid income tax^[11].

As an example for non-residents: in Portugal, tax non-residents are taxed only on their Portuguese-source income, at a flat rate of 25% for employment income, self-employment income and pensions in 2026^[12].

Self-employed contributions: some orders of magnitude

Self-employed contributions vary greatly from one country to another, as these three examples show.

• Spain: self-employed workers (autónomos) contribute under a 15-bracket system based on actual income, at a general rate of 31.4% applied to a contribution base they choose within their bracket^[13]. Benefits depend on the contribution level chosen^[13].
• Estonia: self-employed workers pay the 33% social tax on their taxable net income^[14].
• Romania: for self-employed workers, the 25% pension contribution is due only if annual net income reaches 12 times the gross minimum wage, i.e. 48,600 RON in 2026^[15].

Pitfalls, scams and points to watch

• A permit can be added overnight: in Georgia, since March 1, 2026, the right-to-work permit also applies to sole proprietors under the 1% regime^[3].
• Right of residence and right to work are distinct: in Portugal, a non-EU/EEA national must hold a permit authorizing self-employment (D2 or D8) and appoint a tax representative^[2].
• In Luxembourg, the work authorization application must in principle be submitted and granted before you enter the territory^[1].
• Schengen visa: travel medical insurance of at least €30,000 is required^[5].
• If your household remains in France, you remain tax-domiciled there and taxable on all your income, including income from your work abroad^[9].
• Staying enrolled in the French social security system does not settle local tax: also check your obligations with the tax authority of your country of residence^[10].
• Medical costs are not covered by the French embassy or consulate: they remain your responsibility or that of your insurer^[4].

Pre-Departure Checklist

• Identify the permit that specifically authorizes self-employment in your destination country, and obtain it before entry if the country requires it.
• Check whether a permit or registration requirement applies to your status (D2 or D8 visa, tax representative, local permit).
• Choose your health coverage based on duration: supplementary insurance for under six months, a CFE contract or private insurer beyond that, and specific assistance beyond three months.
• Determine which social security legislation applies to you, then request the A1 certificate if you meet the conditions for posting (auto-détachement).
• Review your tax residence (household, activity, center of economic interests) and the applicable tax treaty.
• Notify the tax authority of your new address and check your filing obligations in the host country.