[PDF] [PDF] Doing business in France 2018 - Moore Global

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[PDF] Doing business in France 2018 - Moore Global

Doing business in

France 2018

Moore Stephens EuropePRECISE. PROVEN. PERFORMANCE.

Doing business in France 2018

Introduction

The Moore Stephens Europe Doing Business In series of guides have been prepared by Moore Stephens member firms in the relevant country

in order to provide general information for persons contemplating doing business with or in the country concerned and/or individuals intending to live and work in that country temporarily or permanently.

Doing Business in France 2018 has been written for Moore Stephens Europe Ltd by COFFRA. In addition to background facts about France,

it includes relevant information on business operations and taxation matters. This Gu ide is intended to assist organisations that are considering establishing a business in France either as a separate entit y or as a subsidiary of an existing foreign company. It will also be

helpful to anyone planning to come to France to work and live there either on secondment or as a permanent life choice.

Unless otherwise noted, the information contained in this Guide is belie ved to be accurate as of 1 October 2018. However, general

publications of this nature cannot be used and are not intended to be used as a substitute for professional guidance specific to the reader's

particular circumstances.

Moore Stephens Europe Ltd provides the Regional Executive Office for the European Region of Moore Stephens International. Founded in

1907, Moore Stephens International is one of the world's major accounting and consulting networks comprising 271 independently

owned and managed firms and 614 offices in 112 countries around the world. Our member firms' objective is simple: to be viewed as the first point of contact for all our clients' financial, advisory and com pliance needs.

They achieve this by providing sensible advice and tailored solutions to help their clients' commercial and personal goals. Moore Stephens

member firms across the globe share common values: integrity, personal service, quality, knowledge and a global view.

Brussels, November 2018

Doing business in France 2018

Contents

1. France at a glance

1

Geographical location, population and religion

1

Language and judicial system

1

Politics and government

2

Currency, time zone, weights and measures

2

General economic outlook

2

2. Doing business

4

Main forms of business organisation

4

Introduction

4

Joint-stock company (SA)

4

Simplified joint-stock company

(société par actions simplifiée; SAS) 5

Limited-liability company (SARL)

5 General partnership (société en nom collectif or SNC) 6

Limited partnership

(société en commandite simple or SCS) 6

Partnership limited by shares

(société en commandite par actions or SCA) 6

Other forms of business organisation

7

Labour relations and working conditions

8

Employment law

8

Employment contracts

8

35-hour week

8

Staggering paid leave

9

Staff representation

9

Profit-sharing and share-ownership programmes

10

Work permits, visas etc

10

3. Finance and investment

11

Business regulation

11

Setting up your business rapidly

11

Regulation of foreign investment

11

Banking & finance

11

Banking system

11

Exchange controls

12

Incentives for investment

12

Direct subsidies

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