TLDR: The obligation applied to individuals carrying out a profit-making activity on public roads or in public places without having a fixed residence or domicile in France for more than six months. They had to register with the tax authorities and deposit a sum as security for the collection of taxes and duties. This scheme was abolished as of 7 December 2020.
Affected individuals
The obligation exclusively targeted individuals carrying out a profit-making activity on public roads or in public places, without a fixed residence or domicile in France for more than six months. No distinction was made based on the type of activity, as long as it was profit-making.
Nature of the obligation
Affected individuals had to:
- Register with the tax authorities.
- Deposit a sum quarterly as security for the collection of taxes and duties for which they were liable.
- Present, upon request, the receipt issued in exchange for the deposit.
Scope of the measure
The measure applied regardless of nationality or the legal status of the activity (commercial, artisanal, etc.), provided the location and duration criteria were met.
Legal framework
The obligation was governed by Article 302 octies of the French General Tax Code (CGI). This text specified the declaration and deposit procedures for the security sum.
Abolition of the scheme
Article 127 of Law No. 2020-1525 of 7 December 2020 abolished this scheme as of its publication date. The associated administrative commentary was also removed on the same date.
Exclusions and limits
No exceptions were provided for specific categories of itinerant workers. The scheme did not apply to individuals with a fixed residence or domicile in France for more than six months.
Historical context
This obligation aimed to secure tax collection from mobile taxpayers, whose location could make traditional tax monitoring difficult.