Accounting support for French companies with foreign clients, suppliers, subsidiaries or cross-border flows: EU VAT, foreign currencies, intercompany flows and group reporting.
An international accountant answers the three questions that decide your move into France before you commit: does your activity create a taxable permanent establishment, do you need a French VAT fiscal representative, and which treaty rate applies to your flows. We map the structure (branch or subsidiary), secure the filings, and align French and parent-group reporting.
A foreign company opening in France, an entrepreneur running a US LLC from Paris, a director moving to France under the inpatriate regime: each of these plays out on the French side of an international structure, with choices that commit you for years. Here is what an international accountant secures, on the French side, and the decisions that really matter.
An international accountant secures the French side of a cross-border activity: helping a foreign company choose between a branch, a subsidiary or a permanent establishment, keeping the French accounts and tax filings (corporate tax, intra-EU and non-EU VAT, tax return), applying the inpatriate regime (article 155 B) to an incoming director, and coordinating with your advisors in the home country. We do not handle foreign accounting, but we make everything on the French side reliable.
This is the first and most structuring decision. A foreign company that wants to operate in France chooses between two structures registered with the trade and companies register (RCS), through the INPI single window, or ends up with a de facto permanent establishment.
A branch (succursale) has no legal personality separate from the parent company: it is a permanent extension of the foreign business in France, with its own premises. It constitutes a permanent establishment, so it is subject to French corporate tax on the profit attached to the French activity and must register for VAT. The parent company remains legally liable for the branch's commitments.
The full branch walkthrough, from apostilled articles to the first filing of accounts, is in our guide to opening a branch in France.
A subsidiary (filiale) is a company incorporated under French law (usually a SASU or a SARL) with its own legal personality and assets, even if its capital is held by the foreign company. It ring-fences liability, eases local banking and commercial relations, and falls fully under French corporate tax (15% up to 42,500 euros of profit under conditions, then 25%). It is often the clearest structure for a lasting presence.
Setting up a subsidiary is covered in our legal, tax and HR guide to the French subsidiary.
A foreign company with no dedicated structure can still create a permanent establishment in France (premises, staff, a full commercial cycle run from France). It then becomes taxable on the attached profit in France without having planned for it. Conversely, a foreign company with no permanent establishment must still register for French VAT from its first taxable transaction, and for corporate tax if it owns real estate in France, runs a property-dealing business or holds interests in French companies. Our role: qualify the situation upfront to avoid an imposed reclassification.
This is one of the most frequent and least anticipated cases. A French tax resident who owns a US LLC (or a UK Ltd) and runs the activity from France exposes the company to the risk of an effective place of management in France, hence a permanent establishment and French taxation, on top of personal reporting obligations (form 2047 for foreign-source income, form 3916 for accounts held abroad, the article 209 B rule for certain structures).
Our frequent recommendation, once the situation is mapped: set up a French SASU to carry the French activity. You gain clarity, end the reclassification risk, benefit from corporate tax at 15% then 25%, and B2B services supplied outside the European Union fall outside the scope of French VAT (the place of taxation follows the customer). We handle the French side; US obligations (US returns, K-1 on the US side) remain your local CPA's responsibility, and we coordinate with them.
An employee or an assimilated-employee director coming to work in France may benefit from the inpatriate regime of article 155 B of the French tax code, provided they were not tax-resident in France during the five calendar years before taking office, and settle their home in France. The inpatriation bonus is exempt from income tax for its actual amount or, by election, for a flat 30% of total net remuneration. The benefit applies until 31 December of the eighth year following the start of duties. It is often a decisive net-pay lever to attract an international director, provided it is documented from hiring.
The regime is covered in full, ceilings and durations included, in our inpatriate regime guide, and the LLC comparison in French subsidiary or branch for a US LLC.
VAT is the operational topic that comes up most often. We secure: intra-EU supplies and acquisitions and the exchange declaration (DES), reverse-charge import VAT, the B2B services regime (taxable where the customer is, hence outside the French scope when the client is outside the EU), the French VAT registration of a foreign company, and the EORI number for import-export. A territoriality mistake costs you either a reassessment or trapped cash.
The method described here is not theoretical. The firm currently keeps the French books of several branches and permanent establishments of foreign companies, American and Belgian among them: registration (apostilled and translated articles, proof of existence), accounting under the French chart of accounts, VAT returns, annual accounts and, where the director is concerned, their French-American income tax return. The situations described on this page, the branch-versus-subsidiary decision, the LLC held from France or the VAT of a company with no permanent establishment, match files actually handled, in French and in English. They remain anonymous here for a simple reason: professional secrecy applies to international clients as to any other.
One-off engagements follow the firm's public price list: a written consultation at EUR 450 excl. VAT for a specific question (VAT, permanent establishment, choice of structure), a written study at EUR 900 or a full situation review at EUR 1,400 excl. VAT when the file calls for an overall analysis, the scope being limited to the French side. Recurring bookkeeping for a French entity (branch or subsidiary) starts from EUR 258 excl. VAT per month and is quoted on the volume of documents, VAT and payroll; a matter spanning several countries gets a dedicated quote.
Our scope is the French side of your international activity: French accounting and tax, cross-border VAT of a French company, the French-side implantation of a foreign company, and the French taxation of an inpatriate director. We do not keep the home-country accounts, do not produce foreign tax returns (US, UK), and do not replace your local advisor: we coordinate with them. This honesty about scope avoids bad surprises and double billing.
We first frame the structure (branch, subsidiary, permanent establishment) and the reclassification risk, then gather the implantation documents (apostilled and translated articles, a Certificate of Good Standing under three months old, the representative's supporting documents, a domiciliation contract, EORI if needed), before setting up the French accounting, VAT and tax calendar. We apply reinforced anti-money-laundering diligence on the source of funds, a systematic reflex in international files.
This page informs and guides. A decision specific to your situation requires reviewing your documents, your structure and the applicable treaties.
Content up to date as of 5 July 2026, reviewed by a chartered accountant. Written by Hayot Expertise (Samuel Hayot, chartered accountant and statutory auditor, Order of Chartered Accountants of Ile-de-France).
Profit attributable to a permanent establishment or to the French subsidiary
25 %
On the profit fraction up to EUR 42,500 (turnover under EUR 10M, paid-up capital 75 % held by individuals)
15 %
Dividends exempt except a 5 % share of costs and expenses (5 % holding, 2-year retention)
95 % exempt
Domestic rate aligned with corporate tax, reducible by treaty (refund claimed afterwards since 1 January 2026)
25 %
Minimum effective rate for groups with consolidated turnover of at least EUR 750M
15 %
Deadline after opening, translated articles and foreign extract under 3 months old
15 days
International accounting supports companies that need to manage cross-border flows, coordinate several entities or meet higher reporting expectations. The work combines VAT, documentation, currencies, intercompany topics, close organization and management reporting.
List sales, purchases, entities, currencies, tools and bank accounts so the work is based on real transactions rather than a vague international label.
Contracts, VAT support, recharge files, FX documents and intercompany agreements should be gathered early to avoid weak spots at close.
Management, lenders, investors and group finance teams do not need the same deliverables. The setup should match the real use case.
If several countries or entities are involved, define who produces, reviews and arbitrates information so the overall picture stays coherent.
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
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A branch has no separate legal personality: it is an extension of the parent company, which remains liable, and it is a permanent establishment subject to corporate tax and VAT in France. A subsidiary (often a SASU or a SARL) is a full French company with its own assets, ring-fencing liability and easing local relations. For a lasting presence, the subsidiary is usually the clearest structure; a branch can suit a light or temporary presence. The choice depends on the liability sought, the tax position and the project.
Often, yes. Running a US LLC from France creates a risk of an effective place of management, hence a permanent establishment taxable in France, on top of your personal reporting (forms 2047, 3916, possibly 209 B). Setting up a French SASU to carry the French activity clarifies the situation, ends the risk and gives access to corporate tax at 15% then 25%. We handle the French side; your US filings stay with your local CPA, with whom we coordinate.
It applies to an employee or assimilated-employee director who was not tax-resident in France during the five calendar years before taking office and who settles their home in France. The inpatriation bonus is exempt from income tax for its actual amount or, by election, for a flat 30% of net remuneration. The benefit applies until 31 December of the eighth year following the start of duties. It must be documented from hiring.
It must register for French VAT as soon as it carries out a taxable transaction in France (for example a supply of goods in France or an operation requiring a customs or VAT declaration), even without a permanent establishment. It is also liable for French corporate tax if it owns real estate in France, runs a property-dealing business or holds interests in French companies. Each situation is qualified case by case.
Yes, on the French side. We keep the French accounts and tax filings, secure cross-border VAT and coordinate with your local advisors in the other countries. We do not produce foreign accounts or tax returns: our value is to make France reliable and to bridge with the rest of your structure, without double billing.
Yes. Living abroad prevents neither incorporating a French company nor being a shareholder. The real points to frame are elsewhere: the company's registered address, the capital deposit, the interplay with your country of residence's taxation and the director's French obligations. The full path, document by document, is in our [guide to setting up a French company as a non-resident](/en/guides/creer-societe-france-non-resident).
The firm publishes its price list: a written consultation at EUR 450 excl. VAT for a specific question, a written study at EUR 900, a full situation review at EUR 1,400 excl. VAT, with a scope limited to the French side. Recurring bookkeeping for a French branch or subsidiary starts from EUR 258 excl. VAT per month, quoted on volume, VAT and payroll.
Yes. Like any business established in France, it must be able to receive electronic invoices through an accredited platform from 1 September 2026. The point often discovered late: the group ERP, however capable, is not a French accredited platform; the connection must be anticipated with the firm or the software vendor before the deadline.
Yes, exchanges happen in French or English depending on your contacts, both day to day and on explanatory deliverables. Official French documents (annual accounts, tax package, returns) remain prepared under French standards and in French, as the administration requires.
Chartered Accountant, registered with the Institute of Chartered Accountants. Certified Pennylane trainer.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Official and operational sources cited for this page.