UK Ltd Company, resident in France

benjamin
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Hi Valérie, I would like to ask your advice for registering/ declaring my activities. I am a uk national and french resident along with my wife who doesn’t work and our baby.

Activity 1 - I am a director and shareholder of a uk limited company (a record label / online record store)
Activity 2 - I perform as a DJ mostly in europe, infrequently recently due to the pandemic

Mail-order fulfilment, stock and distribution for the company is based in the UK. I generally manage A&R, contracts, customer service and admin here in France, or sometimes abroad if travelling e.g. we will be based in Mexico for three months of the year to visit my wife’s family. I also produce much of the music for the label, in no fixed location but by default at home in France since C19.

1. I would like to keep the company registered in the UK for the time being - to keep life simple - as I don’t speak french very well and I think it will be challenging / expensive to move the company here. Yearly profit can vary a lot, from £25k to £80k for example. I’ll take no salary or sales royalties but will withdraw dividends once or twice a year. I understand that if the company is being managed by myself, a french resident, it would be necessary to have the company officially registered in france. In order to keep the company in the uk could I appoint a uk based director to officially manage the day-to-day duties and I remain as a director/shareholder or shareholder only? I will continue to produce music for the label, but not exclusively nor primarily in France. If so could the company continue operating as a uk ltd company, paying uk corporation tax? And will dividends be taxed in the uk or france?

2. For activity 2, I am currently registered as an artiste-auteur ‘entreprise individuelle’ for declaring income from live shows and any publishing royalties (SACEM/ADAMI) as I work with a french booking agency, many of my shows are here and I rehearse/ prepare my shows in france. However I am considering applying for intermittent du spectacle status, which seems very complex, but would be managed by my agent.

Would this kind of structure for my business activities be wise / acceptable to the impots/tax office?

Thanks so much for you help

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