Ia: Territoriality

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Article 259 B

French General Tax CodeIn force

Updated 8 Nov 2023

Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domicile or habitual residence in a Member State of the European Community:

1° Assignments and concessions of copyright, patents, licensing rights, trademarks and other similar rights;

2° Rentals of tangible movable property other than means of transport;

3° Advertising services;

4° Services of consultants, engineers, consultancy firms in all fields including those of the organisation of research and development; services of chartered accountants;

5° Data processing and supply of information;

6° Banking, financial and insurance or reinsurance transactions, with the exception of safe-deposit box rental;

7° Provision of personnel;

8° (Repealed)

9° Obligation not to exercise, even on a part-time basis, a professional activity or a right mentioned in this article.

10° Telecommunications services;

11° Radio and television broadcasting services;

12° Services provided by electronic means laid down by decree.

13° Access to electricity or natural gas transmission and distribution networks, access to heating or cooling networks, routing through these networks and all other services directly related to it.

Mariela Petrova

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Common Questions

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

English · French · Russian

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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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