Advice for Scottish artists planning to tour in France.
Performing artists who are EU citizens do not need a visa to work in France. There are however tax issues to take into consideration.
Withholding tax is deducted by the organisers at the time of a performance. If there is a bilateral tax treaty between the country of performance (where the tax is deducted) and your home country, this payment will normally be considered as part of your tax liability for that income. Under a bilateral tax treaty, the artist or live performance company who has already paid withholding tax abroad will receive financial compensation in the form of a tax credit or a tax exemption.
In France this is called ‘Retenue à la source sur les prestations artistiques’ and a rate of 15% applies to non-resident performers.
When working in another EU country temporarily UK citizens should use an E101 form to prove that your social insurance is paid in your home country and does not need to be paid again in the country where you will be working. https://www.gov.uk/government/publications/national-insurance-application-for-form-e101-if-self-employed-in-european-economic-area-ca3837
European Health Insurance Card (EHIC) is available from the health institution in your own country. The Card certifies that you are eligible for basic medical care and emergency assistance while on a temporary stay in another qualifying country. Some countries provide additional cover above this level on a reciprocal basis. You may need to pay for additional private medical insurance to ensure full cover while you are working abroad. The EHIC replaces the E111, E128 and some other health insurance related E forms. http://ec.europa.eu/employment_social/healthcard/index_en.htm
What you should also consider is that the right to obtain basic and emergency health treatment while you are abroad (with the European Health Insurance Card) may not be adequate cover for all eventualities. For this reason, many arts professionals who go to work abroad temporarily take out comprehensive medical insurance.