FAQ - Business

FOR THE ATTENTION OF BRITISH BUSINESSES

1) Advance ruling procedure on permanent establishments

Foreign businesses can apply to the tax administration for an advance ruling to receive assurance of the fact that they do not have a permanent establishment or fixed base in France as defined by the tax treaty between France and their country of residence.

For more information click here

a model of ruling is available too.

2) Your company maintains a permanent establishment in France

You have the same obligations as the French companies to register with the “registre du commerce” (trade registrar) and to pay taxes link to the professional page.

3) Your company does not maintain a permanent establishment in France

  • a) Your business is not established in France and does not carry out transactions there which are subject to French VAT, but you wish to reclaim VAT paid in France.

=> For foreign businesses established in the European Union: You should submit your refund applications through the electronic portal set up in the state where you are established. For further information on how to submit applications you should contact your own tax authority HMRC.

=> For foreign businesses which pay French VAT (such as French motorway tolls), you may submit VAT refund to sr-tva.dinr@dgfip.finances.gouv.fr

  • b) Your company has French source income

Taxable operations
Your must report the corresponding profits and pay the corporate income tax in France as well as the eventual rental income contributions :

    • If you conduct an activity of “marchand de biens” (property agent);
    • If you are a foreign corporation and owns share in a French entity (SCI, GIE, “société de participation", SNC, etc);
    • If you rent out real properties in France, either by yourself, through a corporation, or a real estate corporation (société civile immobilière: SCI).

=> Who to contact ?
You must register, then file your corporate tax returns and pay the corporate income taxes, the annual flat fee and a possible contribution on rental income to :

Service des Impôts des Entreprises Etrangères (SIEE)
10 rue du Centre - TSA 20011
93465 NOISY LE GRAND CEDEX
Phone: + 33 (0)1 72 95 20 31
Email : siee.dinr@dgfip.finances.gouv.fr

Opening hours :
Monday to Friday from 9am to 12:30pm and from 1:30pm to 4pm or by appointment.

  • c) Your company pays compensations to individuals who are not domiciled in France for activities conducted in France.

This is particularly the case for wage-earning or independent activities and for services provided by artists and sportsmen.

=> A tax must be withheld on the compensations and paid quarterly to the corporate tax authorities no later than the 15th of the month following the quarter in which the payment is made.

The payment must be accompanied by a return form No 2494 (CERFA No 10325) in duplicate, showing the identity and address of the beneficiary’s tax domicile or registered office (address abroad), the gross amount of the sums subject to withholding, the rate and the amount of the withholding.

The tax department in charge of collecting the tax is, depending on the case, the tax department of the entity’s place of residence, registered office or establishment in France or, when the entity has no establishment in France, the tax department of foreign companies.

  • d) Your company owns real estate properties in France.
    Non resident corporate persons that own real properties in France and rent them or put them at the disposal of anybody, are subject to corporate taxes in France and to additional assimilated taxes with regard to the income resulting from this activity.

=> If you do not have any permanent establishment in France but you are a company that directly or indirectly owns real properties in France, you are also subject to a 3% tax to be paid to the tax service of foreign companies :

Service des Impôts des Entreprises Etrangères (SIEE)
10 rue du Centre - TSA 20011
93465 NOISY LE GRAND CEDEX
Phone: + 33 (0)1 72 95 20 31
Email : siee.dinr@dgfip.finances.gouv.fr

Opening hours :
Monday to Friday from 9am to 12:30pm and from 1:30pm to 4pm or by appointment.

For all other information, please visit our website dedicated to businesses (English version)

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You can obtain some more detailed documentation, including the "Code Général des Impôts" (General Tax Code), the "Précis de Fiscalité" (Taxation Handbook), official bulletins published by the General Tax Directorate, etc.

Centre de Documentation - Economie - Finances - CEDEF

12, place du Bataillon-du-Pacifique - 75572 PARIS CEDEX 12

Tel : 00 33 (0) 1 53 18 72 00

www.economie.gouv.fr/cedef

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Gazette of the French Republic:

Journal Officiel

26, rue Desaix - 75727 PARIS CEDEX 15

Tel : 00 33 (0) 1 40 58 75 00

www.journal-officiel.gouv.fr

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Published on 06/09/2019

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