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UHY Doing Business Guide

Doing Business IN FRANCE CONTENTS 1 INTRODUCTION 3 2 Business ENVIRONMENT 4 3 FOREIGN INVESTMENT 9 4 SETTING UP A Business 11 5 LABOUR 19 6 TAXATION 26 7 ACCOUNTING & REPORTING 38 8 UHY REPRESENTATION IN FRANCE 41 Doing Business IN FRANCE 3 1 INTRODUCTION UHY is an international organisation providing accountancy, Business management and consultancy services through financial Business centres in more than 90 countries throughout the world. Independent Business partners work together through the network to conduct transnational operations for clients as well as offering specialist knowledge and experience within their own national borders. Global specialists in various industry and market sectors are also available for consultation.

DOING BUSINESS IN FRANCE 3 1 – INTRODUCTION UHY is an international organisation providing accountancy, business management and ... Italy 96 1,504 United Kingdom 89 2,527 Japan 65 1,926 Belgium 62 1,827 OPEN NATURE OF THE FRENCH ECONOMY

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