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Foreign companies :
Your tax obligations in France
Check the VAT identification number of your commercial partners
Account online for VAT due on your e‑commerce transactions
Consult the international tax treaties signed by France
Information about
how to secure
transfer pricing
 
     
 
     
 
   
  Your company does not have any establishment nor any subsidiary in France.
 
  > Your company has French source income
   
 
 

Taxable operations
Your must report the corresponding profits and pay the corporate income tax in France as well as the eventual rental income contributions :

  • If you conduct an activity of “marchand de biens” (property agent);

  • If you are a foreign corporation and owns share in a French entity (SCI, GIE, “société de participation", SNC, etc);

  • If you rent real properties in France, either by yourself, through a corporation, or a real estate corporation (société civile immobilière: SCI).


Who to contact ?
You must register, then file your corporate tax returns and pay the corporate income taxes, the annual flat fee and the possible contribution on rental income to :

Service des impôts des entreprises étrangères (SIE)
10 rue du Centre
TSA 20011
93465 NOISY LE GRAND CEDEX
Phone: + 33 (0)1 57 33 85 00
Email : sie.entreprises-etrangeres@dgfip.finances.gouv.fr
Opening hours :
Monday thru Friday from 9am to 12pm and from 1.30pm to 4.30pm or by appointment.

 

 
 
 
Additional information
  Registration procedures
 
Forms
  2072 tax return
  2065 tax return
 
retour sur www.impots.gouv.fr