Section 1: Tax revenue and fees

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Article L3662-1

French General Code of Local AuthoritiesIn force

Updated 7 Nov 2023

The resources of Metropolitan Lyon include:

1° The resources mentioned in the chapitre III du titre III du livre III de la deuxième partie, dès lors qu'elles peuvent être instituées au profit des établissements publics de coopération intercommunale;

2° Les ressources mentionnées aux articles L. 3332-1, L. 3332-2, L. 3332-2-1, L. 3333-1, L. 3333-2 and L. 3333-8 perçu sur le territoire fixé à l'article L. 3611-1 ;

3° The resources mentioned in Articles L. 5215-32 to L. 5215-35; for the application of Article L. 5215-32, the metropole of Lyon collects, in respect of the authority to organise the public distribution of electricity mentioned in article L. 2224-31, provided that this competence is not already exercised by an authority mentioned in article L. 5212-24, the municipal share provided for in I of article L. 2333-2 under the conditions provided for in articles L. 2333-2 to L. 2333-5 in place of all the communes located within its perimeter. The Lyon metropolitan authority may transfer to a municipality a fraction of the fraction of the share collected in respect of that municipality's territory, by joint decision taken under the conditions set out in the first paragraph of I of article 1639 A bis of the General Tax Code;

4° (Repealed);

5° The tax provided for in 1.2.4 of Article 77 of Law no. 2009-1673 of 30 December 2009 on the finances for 2010;

6° Where applicable, the payment calculated under the conditions provided for in 2.1 of article 78 of law no. 2009-1673 of 30 December 2009 on finances for 2010 in place of the urban community within the perimeter of the Lyon metropolis;

7° Where applicable, the payment calculated under the conditions provided for in 2.2 of article 78 of law no. 2009-1673 of 30 December 2009 on finances for 2010 in place of the Rhône department within the perimeter of the Lyon metropolis.

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

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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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