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IRS Streamlined Foreign Offshore Procedures: Eligibility and Filing Requirements

U.S. taxpayers living abroad who have non-willfully fallen behind on tax returns or FBARs may qualify for the IRS Streamlined Foreign Offshore Procedures, which allow filing of overdue or corrected returns without standard failure-to-file, information-return, or FBAR penalties. Eligibility requires meeting IRS non-residency rules and demonstrating non-willful conduct.

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France Has No Dedicated Digital Nomad Visa: Available Routes for Remote Workers

France does not offer a dedicated digital nomad visa; remote workers must choose between the visitor visa and the entrepreneur or profession libérale routes, with foreign remote work not automatically permitted under either. Employees, freelancers, and non-working residents face different eligibility requirements depending on their work situation.

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