Paris Développement can provide you with initial guidance and put you in touch with professionals — including lawyers, accountants and real-estate experts — to help you take the right decisions.

Choosing the legal status of your business

• The right structure

An établissement (establishment) is the extension of a parent company outside France. There can be two kinds:

• Representative office: Quick and easy to set up, a representative office (bureau de liaison or bureau de répresentation) is generally the first stepping stone, enabling a foreign business to prospect the French market and consolidate its contacts. However a representative office cannot legally engage in commercial activities, and only its parent can issue invoices and enter into commercial contracts.
• Branch: Unlike a representative office, a branch (succursale) can engage in commercial activities. Easy to set up, it enables the parent company to expand its reach and win customers on new markets.

Other legal statuses

• Subsidiary

A subsidiary or filiale is a company established under French law and is a legal entity distinct from the parent company that is its main shareholder. A subsidiary can be set up either by acquiring an existing company in France or by forming a new one. A subsidiary has its own assets and acts in its own name; as such, it provides a base for a lasting presence on the target market.

Paris Développement can advise you on the business status best suited your needs, drawing on support from private sector partners and contacts with competent authorities. 

Choice of tax status

With the assistance of its partners, Paris Développement can give international businesses planning a move to Paris the advice they need on tax options and the appointment of a tax representative.

• Direct taxation

  Standard forms

• Company tax (Impôt sur les Sociétés or IS)
• Flat annual tax charge (Impôt Forfaitaire Annuel or IFA)

Specific tax status

• Logistic centers
• Headquarters

• Indirect tax : VAT

• Special tax regime

• Research tax credit
• Impatriate tax regime
• Innovative young businesses

Setting up your initial team and premises

We can assist you in the domiciliation of your business with the support of specialized advisers. This will enable you take the necessary initiatives concerning:

• Relocation of managers

Paris Développement can guide you through the procedures required for the international mobility of your business representatives in Paris.

• Business premises

We can advise you on options to match your needs and the stage your project has reached — giving you the choice between permanent offices and flexible solutions enabling you to start by testing the market without making any definite commitment. Such solutions can in some cases also provide for the legal domiciliation of your business entity.