In order for non-resident employers to hire someone in France, a liaison office is required. There cannot be any commercial activity carried out through this structure, making it useful for employing people in marketing, research or IT. This requires the firm to register as a non-resident employer with URSSAF and then as a liaison office with the French companies register. There is no obligation to pay taxes such as VAT or corporate tax, but the French government can levy a wage tax or local property tax. The set-up can take up to a month maximum.
- No VAT or corporate tax
- Easy to set up
- Less compliance cost as it is not a separate legal entity.
- Easy winding off procedure.
- No taxability issues as there is no income accrual.
- A liaison office is not required to follow many compliances
- Cannot trade or generate revenue
- Unlimited liability on the parent organization.
- There is a need to submit the reports of global accounts of the company to the relevant authorities
In order to carry out A liaison office. You also require domiciliation.
Domiciliation is the choice of a place by a person for the purposes of the performance of a contract or for the purposes of a procedure.
A company or association may be domiciled in its own premises, in those of another company, at a personal address (that of the manager or president) or at an address obtained from a domiciliation company.
If you wish to find out more, do not hesitate to contact us via telephone +33 (0) 1 53 93 94 20 or by mail at [email protected]. Our team of experts will happily assist you with any queries you might have.
If you would like to keep up to date with everything that is happening here at Maupard then be sure to follow us on our social media pages :