Corporate income tax in France
Over the last few years, we helped many of our customers to set up their business and start their activity in France. The corporate tax system in France can...
Over the last few years, we helped many of our customers to set up their business and start their activity in France. The corporate tax system in France can...
On September 27th, Yvon Russon, founder and CEO of SONG Co. Ltd, under the invitation of Canadian Chamber of Commerce in Shanghai held a seminar on the topic “Individual...
Yvon Russon, founder and CEO of SONG Co. Ltd’s, under the invitation of FrenchFounders, participated in a panel discussion on the recent changes in social charges in Shanghai as...
On August 25, the Ministry of Human Resources and Social Security and the Supreme People's Court jointly released 10 typical cases of overtime work, prompting the risks of illegal...
In recent years, there has been a proliferation of legal provisions on cyber and data security. Particularly during this year, there has been an explosion in the introduction of...
在法国工作但受雇于外国公司的雇员,应适用何种税制? 目前的大规模新冠疫情已经让职业准则起了变化。居家办公已经成为一件稀松平常的事情,每个人都在努力将技术上的限制和家庭的义务结合起来。然而,这种情况使与跨境远程办公情况有关的社会和财税问题凸显出来,这些问题在以前相当罕见,但近来却变得相对普遍。 近年来,国际流动性有了很大的增长,而新冠疫情更是加速了这一进程,特别是在法国。尽管这些情况可能很常见,但实际上引起了许多社会和财税问题。 作为雇主,我在法国应该怎么做? 社会保障规则具有地域性,这意味着对于雇员,这取决于他/她工作的国家的社会保障制度[1]。 例如,一个西班牙雇员为了在法国工作而决定来法国居住,从理论上讲,他要接受法国的社会保障体系。在某些情况下,可以申请临时借调,这样的话,在法国工作的外国雇员继续隶属于其本国的社会保险体系。尽管如此,这通常是很难申请的,特别是当雇员决定搬到法国时,因为外国公司只有在以下情况下才能将其雇员借调到法国: 该员工将在法国工作,以发展外国公司在法国的活动 该雇员将作为临时雇员为法国的一家客户公司工作 该员工将在法国为公司的一个客户提供一项服务 雇员将在公司所属集团的一个法国实体中工作 除了这些特殊情况,不可能申请借调程序,雇员必须向法国社会保险机构申报。雇主也要遵守法国劳动法的规定。 然而,应该注意的是,在新冠疫情的背景下,为了克服一些国家仍在实施的隔离措施的困难,欧盟成员国已同意在这一时期中暂缓申报改变工作场所的情况,因此给予了临时的赦免,从而使雇主避免了复杂的申报程序。 雇主应采取以下步骤: 在当地社会保障组织,如URSSAF等进行登记 在法国用 "DUE"(单一就业声明)为雇员进行申报 拟定每月工资单并支付社会保险费。社保费用每月通过 "DSN "进行申报和支付 雇员也会受到财税上的影响 根据《一般税法》第4B条的规定,在法国长期居住的雇员通常被视为在法国有住所[2]。 在跨境流动的情况下,对于与收入的 "母国 "签署的双边税收协定的分析仍然是至关重要的。法国已经与许多国家签订了此类协议(清单详见官方网站https://www.impots.gouv.fr/portail/)。其目的就是为了避免双重征税的情况。 新的工作方法使薪资收入的征税分析变得复杂。事实上,一般按照经合组织模式起草的国际公约,在起草时并没有明确包括远程办公。然而,对这些公约的分析使我们得出以下符合逻辑的结论:当职业活动通过远程办公进行时,相应的报酬原则上应在实际进行该职业活动的国家征税。 总之,无论如何,任何跨境流动项目都必须由专业人士进行分析,以衡量这些变化的社会和财税影响。 如果您对在法国设立公司的过程有进一步的问题,请联系我们。 [1] https://www.urssaf.fr/portail/home/employeur/creer/quelle-urssaf-pour-votre-entrepr/firmes-etrangeres.html [2] https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041464195/ In English
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