How to legally move abroad as a freelancers or content creator

Since 2024 and 2025, several countries have stepped up their oversight. Germany, Belgium, Canada, France, the UK, and Cyprus: tax authorities are taking a closer look at income from YouTube, Instagram, TikTok, OnlyFans, Twitch, affiliate links, gifts, and sponsored trips. The message is clear: moving abroad doesn't automatically exempt you from paying tax.

Content creators in the limelight

It's a job that didn't exist just a few years ago. With no clear legal status and no real regulatory framework, the first influencers on YouTube and other platforms long operated in a grey area, especially when it came to tax. But governments quickly took an interest in the income generated by these new digital activities. Social media actually makes their job easier: tax authorities can track partnerships, product placements, trips, gifts, affiliate links and the lifestyle displayed online. They can then compare these elements to declared income.

In Europe, the European Commission has even set up an Influencer Legal Hub to remind influencers, agencies and advertisers of their obligations regarding consumer law, advertising and commercial transparency.

Do influencers pay taxes?

The question might raise a smile. But it deserves a clear answer. Some people still believe influencers, especially those living abroad, do not pay taxes. In reality, any professional income can be taxable, whether you live in your home country or overseas. This principle applies to every profession, including content creation.

The gradual recognition of influencing as a profession reinforces this point. It's also worth noting that "freelance" is neither a job nor a legal status. The term generally refers to someone working for themselves. In most cases, a freelancer operates as a self-employed worker or sole proprietor.

Expat influencers and content creators: Watch out for tax evasion

Several countries are now ramping up tax audits in the influencer and content creation sector. In Germany, the tax authorities in North Rhine-Westphalia have set up a specialized unit to monitor the income of influencers and content creators. They suspect some creators of under-reporting their earnings, particularly those who split their time between countries or relocate to popular destinations like Dubai.

Other German states have also stepped up their monitoring of content creators. In Canada, specialized teams have been tracking income generated on YouTube, TikTok, Instagram, and OnlyFans for several years. Several content creators have already faced tax audits in Quebec.

More audits on the way

Germany isn't the only country tightening the screws. France, Belgium, Canada, the UK and Cyprus are all paying close attention to the income of expat influencers.

In Belgium, tax authorities estimate that a large share of influencers fail to properly declare their income. In France, legislation regulating commercial influence sets out the tax and advertising obligations that apply to content creators, whether they live in France or abroad.

In the UK, influencers and content creators earning regular income must register with HMRC (His Majesty's Revenue and Customs) and file a tax return based on their circumstances.

Cyprus has also tightened its tax rules for content creators and public figures. Influencers must declare all income earned from social media or any content creation activity, including partnerships, paid collaborations and certain benefits in kind.

Influencers and content creators: How to stay on the safe side

To relocate with peace of mind, you need to understand that content creation and influencing are full-fledged professional activities. You can't simply move abroad as a tourist when your activity generates income.

Understand your activity

Many content creators still don't realize that tax authorities consider them professionals. Some see themselves as ordinary people sharing their passion, advice or daily life abroad. Others assume you need a certain follower count to be subject to tax. In reality, what matters is whether the activity generates income. Any paid activity must be declared.

Choose the right legal status

To stay on the right side of the taxman, you first need to clarify your status: are you working as a self-employed professional? Are you employed by an agency or a company? Do you run your own company? The status you choose must be compatible with living abroad and with the regulations in your host country.

The influencer economy has also created new professions: influencer agents, specialized agencies, content production companies, image consultants, and digital marketing advisors.

Review your contracts and income

Before moving abroad, it's essential to take stock of all your contracts and income sources. Contracts must comply with the law, and be written, dated and signed. Payment amounts must be clearly stated.

Benefits in kind, whether gifts, free products, sponsored trips or invitations, must also be factored in when they're tied to a promotional activity. Content creators should keep an up-to-date list of their partners, brands and collaborations.

Register with the tax authorities

To avoid a tax reassessment, influencers and content creators must declare their activity to the relevant authorities in their country of tax residence. Depending on their situation, they may also still have tax obligations in their home country. The rules often get complicated when income comes from multiple countries or platforms. The very concept of tax residence can vary depending on international tax treaties. In this context, working with a specialist in international tax is strongly recommended.