Section 3: Additional regional tax on tourist tax

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Article L4332-4

French General Code of Local AuthoritiesIn force

Updated 7 Nov 2023

An additional tax of 34% to the tourist tax or flat-rate tourist tax levied in the departments of Bouches-du-Rhône, Var and Alpes-Maritimes by the communes mentioned in Article L. 2333-26 as well as by the public establishments for inter-communal cooperation mentioned in 1° to 3° of the I of Article L. 5211-21.

This additional tax is established and collected according to the same procedures as the tax to which it is added. When its proceeds are collected by a municipality or by a public establishment for intercommunal cooperation with its own tax status, the corresponding amounts are repaid, at the end of the collection period, to the local public establishment "Société de la Ligne Nouvelle Provence Côte d'Azur", created in Article 1 of Ordinance no. 2022-306 of 2 March 2022 relating to the Société de la Ligne Nouvelle Provence Côte d'Azur, to finance the mission defined in the first paragraph of II of the same Article 1.

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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