{"id":348,"date":"2016-08-17T16:58:43","date_gmt":"2016-08-17T14:58:43","guid":{"rendered":"http:\/\/www.lrf.fr\/?page_id=348"},"modified":"2019-03-25T10:06:21","modified_gmt":"2019-03-25T09:06:21","slug":"bureau-de-liaison","status":"publish","type":"page","link":"https:\/\/www.lrf.fr\/en\/your-activities\/liaison-office\/","title":{"rendered":"Liaison office"},"content":{"rendered":"


\n <\/div>\r\n \r\n

\r\n

\"Bureau<\/p>\n

\n<\/div>\n \r\n <\/section>\r\n

\r\n \r\n \n

<\/div>\r\n \r\n

\r\n
\r\n <\/div>\r\n \r\n

YOU HAVE A LIAISON OFFICE IN FRANCE\u00a0:<\/strong><\/h4>\n
WHAT IS A LIAISON OFFICE ?<\/strong><\/span><\/h5>\n
\n

The liaison office is a small, fast to create and low cost structure, which allows to test the French market, to have contact with suppliers and customers, to represent the activities of the overseas headquarters, to ensure communication and advertising.<\/p>\n

The office can never sign contracts in the name and on behalf of the headquarters, its purpose is not to carry out a commercial activity. It has only a liaison role, in preparation for the negotiation of trade agreements between the customer and the overseas headquarters. Invoices and contracts must be sent and signed by the headquarters<\/p>\n

LEGAL AND FISCAL STATUS OF THE LIAISON OFFICE<\/span><\/strong><\/h5>\n

\n

The office is not legal body, it is an extension of the overseas company in France.<\/p>\n

Income tax<\/u><\/strong>: the office is not subject to income tax in France because it does not perform any sales and does not directly provide services to the headquarters\u2019 customers.<\/p>\n

VAT<\/u><\/strong>: since it performs no sales and exclusively works on behalf of its overseas head office, its activities are not subject to VAT.<\/p>\n

The office can however a VAT refund claim for its costs (rent, purchase of equipment and office supplies, furniture, electricity, phone, professional subscriptions, participation in exhibitions …).<\/p>\n

Learn more<\/a>\n

Local taxes<\/u><\/strong>: the office must pay the property tax for premises used.<\/p>\n

Payroll tax<\/u><\/strong>: when hiring employees, the office is liable for taxes levied on wages (training tax, vocational training …) in the same way as companies established in France.<\/p>\n

RISk of permanent esTABLIShMeNT\u00a0<\/span><\/strong><\/h5>\n
\n

The definition of permanent establishment for VAT must be distinguished from that used for corporate income tax.<\/p>\n

In a VAT perspective, a permanent establishment is characterized by a sufficient degree of permanence and a structure from a human and technical equipment the point of view to enable:<\/p>\n