France: Updated tax residency rules for companies using domiciliation services
Updates to administrative rules
The tax authorities updated (French) the administrative rules regarding the residency status of companies using domiciliation services.
Under the updated rules, while companies can choose collective domiciliation in shared offices, a commercial domiciliation will not be accepted for tax filing if the company has its own business address or fails to respond to mail sent to its domiciled address, even after a reminder.
For further information, contact a KPMG tax professional in France:
Patrick Seroin-Joly | pseroinjoly@kpmgavocats.fr