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Explainer: who pays France’s CFE business tax and what exemptions?
We look at the rules around this tax, which also applies to self-employed workers
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French parliament approves law to raise taxes on ‘super-dividends’
The tax will apply to companies with €1 billion in sales or more, such as BNP Paribas, Sanofi, LVMH, and Total
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Does working on a bank holiday in France impact pay?
The company, sector, and collective staff agreements can all affect workers’ entitlement
May I run a shop from my house?
I WANT to find out how to run a shop from my house. May I do this and what do I need to be aware of? J. A.
THE FIRST issue is to obtain permission from your local mairie and the rules on this may differ according to whether the commune in which you live has more or less than 200,000 inhabitants.
The rules that apply are different in each area, so the only way to find out what is actually required is to ask at the mairie.
In general, though, you also have to ensure that any activity does not incur disorder, danger or nuisance for your neighbours (they have the legal right to recourse in court otherwise).
It is also wise to talk to your chambre de commerce et d’industrie as they can help with these formalities.
Otherwise, assuming that you have all the permissions you will need to decide under what legal regime you wish to conduct your business, whether traditional self-employment or micro-entrepreneur, a company (société) etc.
A discussion with a professional is preferable, as this will depend on factors such as the level of income, the need for some legal protection, the possibility of passing on the business, taxation of the income etc.
This may then result in the need for some written statuts (articles of association) if a company is chosen, and you will need a professional such as an avocat, notaire or accountant to prepare these.
There is then a standard form which needs to be completed for the creation of either a sole trader business (if your name) or otherwise a company and to register with the various social security caisses.
A bank account will be needed and a registration certificate of either the business or the company will be required by most banks before the account will be opened, or if they are opened, before you will be allowed to use it.
A bank may sometimes require a cashflow projection to ascertain the risk your business poses to them.
You will also need insurance and to ensure you comply with rules on access and toilets if you will be open to receive the public. This is sometimes complicated because either of the age or disposition of the property or the surrounding area, but again, your chambre de commerce et d’industrie should be able to help.