INTRODUCTION :
The European Union (EU)
The European Free Trade Area (EFTA)
The forthcoming accession of the Central and Eastern European states
Transatlantic economic relations

Part 1 - General Comments Concerning the EU

A. From the Treaty of Rome to the Treaty of Maastricht

Part 2 - Establishing in France

A. Different Forms of Presence
1- Basic setting-up
a. Setting up without officially registered representation
b. The liaison office : Exempt from corporate income tax and VAT
c. Branch offices : A good temporary arrangement

2- Limited Liability Companies
a. Société Anonyme (SA)
b. Société Anonyme Simplifiée (SAS)
c. Société à Responsabilité Limitée (SARL)
d. Entreprise Unipersonnelle à Responsabilité Limitée (EURL)

3 - French Partnerships and Similar Structures and Non-corporate Contractual Arrangements
a. Société en nom collectif (SNC)
b. Groupement d'intérêt commun (GIE)

4 - Distributorship Agreements
a Distributorship Agreement
b. Commercial Agency Agreement
c. Franchise Agreement

5 - Joint Ventures in France

B. Investment Incentives Available
1 - The "Prime d'Aménagement du Territoire" (P.A.T) granted by the DATAR
2 - The Regional Grant for New Businesses (P.R.C.E.)
3 - The Redevelopment Agencies
4 - Preferential Tax Regimes
5 - Temporary exemption from the Business tax
6 - Tax exemptions are available for acquisitions of ailing firms
7 - National social measures
8 - Research & Development
9 - Local financial support
10 - Export guarantees and financial assistance

C. Conditions Required for Establishing Presence
a. The Export of Capital to France
b. The Export of Goods to France
    (i) Customs regulations
    (ii) Value Added Tax (VAT)
    (iii) Exemptions from customs duty and the VAT
c. The Export of Services to France
d. Conditions imposed on non-EU workers in France
    (i) long-term Visas
    (ii) Business Permits
    (iii) Social Welfare; Employment Conditions

D. Certain Rules Concerning Some Specific Fields of Services
a. Architects
b. Management Consultants
c. Audio-Visual Communications
d. Data Processing
e. Advertising

Version PDF

I. GENERAL COMMENTS CONCERNING THE EU

C. Legislative Acts

The legislative acts of the EU institutions are "regulations, directives and decisions".

- A "regulation" has general application; it is binding and immediately applicable in all Member States.
- A "directive" is also binding but only after a certain period of time during which it is left to each Member State to which it is addressed to choose the form and method of its implementation.
- A "decision" is immediately binding upon those to whom it is addressed.

Apart from the legislative act stricto sensu, EU institutions can make "recommendations" or "opinions" which have very substantial persuasive authority.