Securing your project in France: advance tax ruling and requests for information
To secure a project to establish a business in France, companies can rely on tax mechanisms that allow them to obtain clear and enforceable positions from French authorities.
What is an advance tax ruling?
An advance tax ruling allows a business to obtain an official response from the tax authorities regarding the application of a specific law or the assessment of a particular individual situation.
It provides legal security, as the tax authorities are bound by their response.
Examples of affected situations:
- Existence of a permanent establishment
- Transfer pricing
- Eligibility for the “innovative new company” (Jeune Entreprise Innovante – JEI) status
- Research tax credit
The response time is generally three months (up to six months in some cases). Depending on the procedure, the absence of a response may be considered tacit agreement.
Who to contact depending on the situation of the business?
Tax4Business
A single tax window dedicated to foreign investors, providing personalized answers on the taxation applicable to investment projects.
Contact:tax4business@dgfip.finances.gouv.fr
- Foreign Business Tax Service ): tax registrations, corporate tax, VAT, withholding taxes.
- VAT Refund Service (): processing of requests for reimbursement of VAT paid in France.
Tax procedures fall under the jurisdiction of the locally competent Business Tax (SIE), the main contact point for tax compliance and monitoring.