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We extend a fictitious domain-type finite element method, called φ-FEM and introduced in [7], to the case of Neumann boundary conditions. The method is based on a multiplication by the level-set function and does not require a boundary fitted mesh. Unlike other recent fictitious domain-type methods (XFEM, CutFEM), our approach does not need any non-standard numerical integration on cut mesh elements or on the actual boundary. We prove the optimal convergence of φ-FEM and the fact that the discrete problem is well conditioned inependently of the mesh cuts. The numerical experiments confirm the theoretical results.

$\phi$-FEM: A Finite Element Method on Domains Defined by Level-Sets