Chapter 1: Obligations of taxpayers

Articles in this section · 9

1649 A1649 AA1649 AB1649 AC1649 AD1649 AE1649 AF1649 AG1649 AH

Article 1649 AD

French General Tax CodeIn force
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Updated 7 Nov 2023

I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned.

II.-For the purposes of applying the provisions of I, any scheme taking the form of an agreement, arrangement or plan, whether legally enforceable or not, involving France and another State, whether a member of the European Union or not, is deemed to be cross-border if at least one of the following conditions is met:

a) At least one of the participants in the scheme is not domiciled or resident for tax purposes in France or does not have its registered office there;

b) At least one of the participants in the scheme is domiciled, resident or has its registered office for tax purposes in several States or territories simultaneously;

c) At least one of the participants in the scheme carries on business in another State or territory through a permanent establishment situated in that State or territory, the scheme constituting part or all of the business of that permanent establishment;

d) At least one of the participants in the scheme carries on business in another State or territory without being domiciled or resident there for tax purposes or having a permanent establishment in that State or territory;

e) The scheme may have consequences for the automatic exchange of information between States or territories or for the identification of beneficial owners.

III.For the purposes of applying the provisions of I, any cross-border scheme containing at least one of the markers mentioned in II of Article 1649 AH is deemed to require a declaration.

A cross-border device containing a marker in category A, mentioned in A of II of the same article 1649 AH, in category B mentioned in B of the same II or in i of b and in c and d of 1° of category C mentioned in C of the same II, is subject to a declaration only if it meets the criterion of the main benefit defined in I of the same article 1649 AH.

A cross-border device may consist of a series of devices. It may comprise several stages or parts.

IV.-The information contained in the declaration mentioned in I of this article is specified by decree.

Mariela Petrova

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Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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