Domiciliation in France, preparation and transfer of declarations
Companies and individuals not established in France (Art 223 quinquies et 164 D du CGI)
International fiscal conventions provide a system preventing double taxation, on the condition that necessary declarations and formalities are met. To this end territorial rules for income are defined. However in the absence of a convention all income originating from France is taxable in this country.
On this basis, either the tax services will request no more than a postal address in France (domiciliation for correspondence), or the company or the person will have to provide information or declarations in their own interest or in the interest of their employees.
Persons and Companies concerned
- Individuals for whom domiciliation may be required by the administration, and that are:
- subject to income tax in France,
- having an outstanding dispute with Tax Authorities,...
- Companies that are subject to corporate tax in France, even if they are not established there, for example:
- those renting out buildings in France,
- building sites exceeding a duration of 6 months,
- staff or fixed installations in France.
The Scope of our assistance
- To receive correspondence and transfer it as and when we receive it, after informing you if necessary, of our comments and recommendations. According to the mission level, copies of requests may be forwarded to consultants in parallel, or response models may be proposed. Declarations may be prepared by us or simply passed on to the Tax Authorities.
- Prepare or propose a model for responses, declarations and documents, handle all formalities, in collaboration with the individual’s or company's consultants.
- Bookkeeping, preparation of balance sheets and accounts in compliance with French regulations, annual declarations.
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