Doing Business in France

International companies choose France because of its strategic position at the heart of Europe, the largest market in the world with 500 million consumers, and because of its membership of the euro zone, which offers the advantages of a single currency in 13 different countries. France is one of the leading recipient of foreign direct investment in the world in 2011, according to the UNCTAD, receiving EUR 26.5 billion in foreign investment flows, ranking 11th : 23,463 foreign companies currently have a base in France, employing over 2.3 million people. With 32 of the 500 biggest companies of the world in 2012, France ranks 5th in the Fortune Global 500 at the same level as Germany, behind the USA, Japan and China.

Over the years Mazars has worked with many businesses setting up in France. They have all experienced the frustration of getting to grips with the complex regulatory environment. This guide is provided to give a general overview of the main regulations that will apply and make familiarisation that much easier.

Table of Contents:

1. Company law
2. "Droit du travail": Employment law
3. Contracts
4. "Comptabilité": Accounting
5. "Fiscalité": Taxation
6. Social Security