Guide Doing Business 

With its global outlook and warm welcome for talent in all its forms, France is committed to doing all it can to attract and help investors expand their businesses on French soil.

This “Doing Business” guide is designed in the same spirit of hospitality, as it seeks to provide key information to investors on a full range of regulatory, tax and employment law matters that may arise when setting up and running a foreign subsidiary in France.

Written by Business France experts it provides clear, authoritative and detailed advice in line with the needs of entrepreneurs.

Contents 

SETTING UP BUSINESS IN FRANCE SUCCESSFULLY

I. Simple steps for foreign investors to follow................................................................................................................................... 8
II. Solutions for setting up businesses ............................................................................................................................................ 9
III. Legal structures tailored to different needs............................................................................................................................... 14
IV. Partnerships and takeovers..................................................................................................................................................... 16
V. Corporate real estate to meet various needs............................................................................................................................... 17
VI. Regulated facilities (ICPEs)..................................................................................................................................................... 19

FRENCH EMPLOYMENT LAW


I. Employment relations within a company..................................................................................................................................... 26
II. Profit-sharing and employee savings plans................................................................................................................................ 32
III. Organizing working hours: agreement negotiated within the company......................................................................................... 33
IV. Extensive high-quality social security cover............................................................................................................................... 35

BUSINESS TAXES IN FRANCE


I. Corporate tax in line with EU standards..................................................................................................................................... 40
II. Ways to repatriate earnings.................................................................................................................................................... 44
III. Value added tax and customs duty......................................................................................................................................... 44
IV. Local taxes paid by companies............................................................................................................................................... 47
V. A wide range of tax incentives for investors.............................................................................................................................. 51
VI. Special tax system for certain headquarters............................................................................................................................ 54

APPENDICES


Glossary.................................................................................................................................................................................. 58
Useful contacts........................................................................................................................................................................ 62
The Business France network around the world............................................................................................................................ 64