withholding tax IN FRANCE

FOR BUSINESSES OUTSIDE FRANCE

Your company is based outside France: in this case, it is affected by one of the situations below. Click to find out more about what this means in terms of procedures and regulatory requirements.

You contribute to French social security 

You don't pay French social security contributions

You provide

Salaries to employees subject to income tax in France.

You do not pay

Salaries to employees subject to income tax in France if the duration of their assignment in France does not exceed a period determined by tax treaties.

You are responsible for

Withholding tax on the income of the employees concerned, to be remitted to the French tax authorities.

You will proceed as follows

If your employee is a French resident: withholding tax on other income (PASRAU) to be paid to the French tax authorities.

If your employee is not a French resident: withholding tax for non-residents and paying it to the French tax authorities.

You appoint

An accredited French tax representative, depending on the country in which your company is incorporated, whether or not your employee is a French resident.

You appoint

An accredited French tax representative, depending on the country in which your company is incorporated, whether or not your employee is a French resident.

AFC IS HERE TO HELP YOU

We look after the payment of salaries and social security contributions where applicable. There is no need to have a bank account in France - our firm takes care of everything.

Package 1

・Payment of withholding tax

Package 2

・Payment of withholding tax

・Payment of social security contributions

Package 3

・Payment of withholding tax

・Payment of social security contributions

・Payment of net wages