To complete the withholding tax procedure, you must :
- Have a SIREN/SIRET number (otherwise, you must first sign up for one) ;
- Have a professional account at impots.gouv.fr ;
- Appoint a tax representative when you are legally obligated to do so, and expand his or her remit to the withholding tax.
You can be represented by a proxy, and expand his or her remit to the withholding tax.
To know what kind of formalities you need to accomplish, you can consult the simplified diagram.
Are you a non-French undertaking with no establishment in France and employing one or more employees in France?
Are you a non-French national employing domestic or private staff in France?
These employees must be registered with the French social security scheme and you must finance their social protection by declaring and paying the corresponding contributions.
The national centre for non-French companies (‘Centre National des Firmes Étrangères’ - CNFE) is your contact for handling your administrative procedures.
On a more technical level, the CNFE fulfils the same role as the CFE and collects social contributions from:
- Non-French undertakings with no establishment in France which employ one or more employees in France;
- Those undertakings falling within the scope of application of Regulation EEC 883/2004 and Regulation EEC 987/2009 regarding the situation of employees with multiple activities, according to the situations regarding criteria for residence or substantial activity, including performing artistes;
- Cases where applications to maintain cover under the social scheme of the country of origin (secondment*) have been rejected as being not valid.
The following employees fall outside the scope of the CNFE:
- Travelling sales representatives with several employers, who are required to register and pay contributions to the special national fund for travelling sales representatives (‘Caisse Nationale de Compensation des Contributions de Sécurité Sociale des VRP à cartes multiples’) and OMNIREP (dedicated to social protection for travelling sales representatives);
- Occasional performers and technicians employed by a non-professional organiser of live performances, who are required to register and pay contributions to the one-stop office dealing with occasional performances (‘Guichet Unique du Spectacle Occasionnel’ - GUSO);
- Professionals in the bullfighting sector (matadors in Spanish- and Portuguese-style corridas, banderilleros, picadors, matadors’ assistants and general assistants), who are required to register with the URSSAF office for the Languedoc-Roussillon region;
- Employees of undertakings registered in Monaco, who are required to register with the URSSAF office for the Provence Alpes-Côte d'Azur region.