UEFA says that such situations are offside.
It shows the tactics that teams have started to use to achieve a goal deceiving the referees. Attackers in an offside position are deliberately impeding the progress of the defenders. There is no foul and the goal should be allowed if the attacker would not be in an offside position.
Referees are reminded that they should be ready for such scenarios and when they see attackers in an unnatural offside position prior to a free-kick then there the referees must pay attention to their actions.