Altexis is an independent law firm specialized in tax advice to French and foreign companies in diverse industries and services sectors. Altexis also advises selected individuals with respect of estate management, cross border personal income tax issues, French wealth tax and French driven individual’s tax audits.
WHO IS TAXABLE
This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
Most companies are subject to the ORGANIC i.e. SA, SAS, SASU, SARL, EURL, SCS, SCA, SNC whose associates are not covered by the limited liability, GIE, GEIE which are economic interest groupings, Cooperatives and specific companies set up for lawyers activities as SELAFA, but also Financial and Insurances Companies, Companies whose shareholder is the French State and Permanent Establishments of foreign companies. These companies and organizations are subject to the ORGANIC should they exist as of January, 1st of the year where the tax is due. All companies and organizations subject to this tax must in any situation have filled up an annual form as of April 15, either by mail or on line on www.net-enterprises.fr. Only companies having an annual turnover exceeding 760 000 euros out of VAT are liable for the ORGANIC.
30/03/2012 - Europe – Customs - Extension of the common transit procedure and the simplification of formalities in trade of goods to Croatia and Turkey
Following a decision of the Council of the EU, Croatia and Turkey are invited to accede to the Convention of 20 May 1987 on common transit procedure and the Convention of 20 May 1987 on the simplifica (...)
06/02/2012 - TRUST - DISCLOSURE OBLIGATIONS OF THE TRUSTEE
A very recent ruling issued by the French tax authorities on December, 23d, 2011(N° 2011/37), specified the details of the disclosure obligations by a trustee. These disclosure obligations are require (...)
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Most companies are subject to the ORGANIC i.e. SA, SAS, SASU, SARL, EURL, SCS, SCA, SNC whose associates are not covered by the limited liability, GIE, GEIE which are economic interest groupings, Cooperatives and specific companies set up for lawyers activities as SELAFA, but also Financial and Insurances Companies, Companies whose shareholder is the French State and Permanent Establishments of foreign companies. These companies and organizations are subject to the ORGANIC should they exist as of January, 1st of the year where the tax is due. All companies and organizations subject to this tax must in any situation have filled up an annual form as of April 15, either by mail or on line on 