Doing Business in France - RSM International

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Malaysia 5 5 5 15 15/10 2 33⅓ 10 Mali 25 5 25 5 25 5 25 5 185/10 2 0 0 Malta 03 03 03 15 10/0 10 0 10/04 Mauritania 25 5 25 5 25 5 25 5 185/10 2 0 0 Mauritius 5 5 5 15 185/0 2 0 15 Mayotte 25 5 25 5 25 5 25 5 0 0 0 Mexico 0 0 0 5 10/5/0 2 0 10 Mongolia 5 5 5 15 10/0 2 0 5 Morocco 1511 1511 1511 1511 15/10 2 5 10 Namibia 5 5 5 15 10/0 2 0 10 Netherlands 03 03 03 15 10/0 10 0 0 New Caledonia 5 5 5 5 0 0 10 New Zealand 15 15 15 15 10/0 2 10 10 Niger 25 5 25 5 25 5 25 5 185/10 2 0 0 Nigeria 15 15 15 15 12.5/0 2 12.5 12.5 Norway 0 0 0 15 0 0 0 Oman 0 0 0 0 0 0 0 Pakistan 10 10 10 15 10/0 2 10 10 Philippines 10 10 10 15 15/10/0 2 15 15 Poland 0 3 0 3 0 3 15 0 0 10/0 4 Portugal 0 3 0 3 15 15 12/10/0 10 5 5 Qatar 0 0 0 0 0 0 0 Romania 03 03 03 10 10/0 10 10/0 4 10/0 4 Russia 15/10 12 15/10 12 15/10 12 15/10 12 0 0 0 St Pierre and Miquelon 5 5 5 5 0 0 10 Saudi Arabia 0 0 0 0 0 0 0 Senegal 15 15 15 15 15/0 2 0 0 Singapore 10 10 10 15 10/0 2 33⅓ 0 Slovakia 0 3 0 3 0 3 10 0 0 5/0 4 Slovenia 0 3 0 3 0 3 25 5/0 10 0 5/0 4 South Africa 5 5 5 15 0 0 0 Spain 0 0 0 15 10/0 10 0 5/0 4 Sweden 0 0 0 15 0 0 0 32 | DOING BUSINESS IN FRANCE
Switzerland resident control13 non-resident control13 0 0 0 15 0 5 5 15 15 15 15 0 5 5 Togo 10 10 10 15 10/0 2 10 0 Trinidad and Tobago 25 5 25 5 25 5 25 5 12/10/0 2 5 15/20 Tunisia 15 15 15 15 15/0 2 5 15/20 Turkey 5 5 5 15 10/0 2 10 0 Ukraine 0 0 0 0 0 0 0 United Arab Emirates 0 0 5 15 0 0 0 United Kingdom 0 3 0 3 0 3 15 0 0 5 United States of America 5 14 5 5 15 5/0 2 0 5 Uzbekistan 0 0 0 5 5/0 2 5 5 Venezuela 5 5 5 15 0 10 10 Vietnam 5 15 15 15 0 0 0 (former) Yugoslavia 10 15 15 15 10/0 2 10 10 Zimbabwe 10 15 15 15 10 2 10 10 Footnotes: 1. General withholding tax exemption for bonds issued in France and held by non-residents, except for very limited specific cases. 2. Nil or reduced rate for specific loans detailed by the tax treaty. 3. Nil under the EU parent/subsidiary directive on dividends: share ownership of 10% or more held for at least two years by corporate income tax liable entities. 4. Nil under the EU parent/subsidiary directive on interest and royalties: share ownership of 25% or more for interest paid to direct parent company, direct subsidiary or sister company 5. French domestic rate in the absence of a tax treaty reduced rate. 6. 25% for trademark royalties. 7. 10% for trademark royalties. 8. 5% for royalties concerning the use of scientific, commercial or industrial equipment. 9. Leasing income qualifies as royalties and is taxed at 6% pursuant to the France-China tax treaty. 10. Nil or reduced rate for specific loans detailed by the tax treaty. Nil under the EU parent/ subsidiary directive on interest and royalties: share ownership of 25% or more for interest paid to direct parent company, direct subsidiary or sister company. 11. Nil where the dividends are taxable in Morocco. 12. The tax treaty defines as a parent company benefiting from the 10% reduced rate a company holding an ownership of €76,224.51 or more, whatever the percentage held. 13. The specific conditions to qualify as resident control or non-resident control are defined by the tax treaty. 14. The zero rate applies if the US company has owned directly or indirectly at least 80% of the capital of the French company for at least 12 months. DOING BUSINESS IN FRANCE | 33
Page 1 and 2: Doing Business in France
Page 3 and 4: Foreword RSM International RSM Inte
Page 5 and 6: Contents 1 General Information 4 Ge
Page 7 and 8: Lake Cap-de-Long in Hautes, Pyrenee
Page 9 and 10: The legislative branch is composed
Page 11 and 12: 2 Types of business organisations 2
Page 13 and 14: 2.2.1.2 Private Limited Company und
Page 15 and 16: 2.2.2.3 Simplified Join Stock Compa
Page 17 and 18: 2.3 Dissolution and liquidation of
Page 19 and 20: 3 Employment Labor relations are go
Page 21 and 22: 3.4 Termination of the employment c
Page 23 and 24: 3.6 The social security system Fran
Page 25 and 26: 3.7.3 Employee treatment in France
Page 27 and 28: Group treatment Incentives Anti-avo
Page 29 and 30: 4.2.3 General Expenses General expe
Page 31 and 32: 4.2.5 Controlled Foreign Company (C
Page 33 and 34: 4.2.7.1.2 Withholding tax on intere
Page 35: Croatia 0 0 0 15 0 0 0 Cyprus 0 3 0
Page 39 and 40: Secondly, if the amount of interest
Page 41 and 42: 4.2.10.2 World tax consolidation Re
Page 43 and 44: 4.4.2 Research and development (R&D
Page 45 and 46: La Défense - the main business dis
Page 47 and 48: 4.6.1.2 Establishment of overall in
Page 49 and 50: 4.6.2.3 Calculation Net wealth tax
Page 51 and 52: 4.7.2.2 Apprenticeship tax (taxe d
Page 53 and 54: 5 Accounting regulations & standard
Page 55 and 56: St. Stephen’s Cathedral, Vienna S
Page 57 and 58: 5.8 Adoption of IFRS in France The
Page 59 and 60: Lyon/South East France RSM CCI Cons
Page 61 and 62: Notes
Page 63 and 64: Palais de la Bourse, Bordeaux DOING

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