{"id":6786,"date":"2020-04-07T12:28:48","date_gmt":"2020-04-07T10:28:48","guid":{"rendered":"https:\/\/rechtsanwalt.fr\/competences\/steuerrecht-fr\/"},"modified":"2024-03-07T12:52:24","modified_gmt":"2024-03-07T11:52:24","slug":"droit-fiscal-en-france","status":"publish","type":"page","link":"https:\/\/rechtsanwalt.fr\/fr\/competences\/droit-fiscal-en-france\/","title":{"rendered":"Droit fiscal en France"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-145nae-76e3a6f2eb3efd449994acc3d4b91382\">\n.avia-section.av-145nae-76e3a6f2eb3efd449994acc3d4b91382{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/05\/steuerrecht_fr_epp-2-1.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='locations_sub_background_img'  class='avia-section av-145nae-76e3a6f2eb3efd449994acc3d4b91382 main_color avia-section-no-padding avia-no-border-styling  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id=\"style-css-av-2jljf-e413c6095cbc846eebea02e1be0e4866\">\n.flex_column.av-2jljf-e413c6095cbc846eebea02e1be0e4866{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2jljf-e413c6095cbc846eebea02e1be0e4866 av_three_fifth  avia-builder-el-3  el_before_av_two_fifth  avia-builder-el-first  first av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be\">\n#top .av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be av-special-heading-h1 custom-color-heading blockquote modern-quote  avia-builder-el-4  el_before_av_textblock  avia-builder-el-first  location_slogan av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag'  itemprop=\"headline\"  >Droit fiscal en France<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-7aae79fb0f1852829c9897b6ec38eb71\">\n#top .av_textblock_section.av-jgfdunv8-7aae79fb0f1852829c9897b6ec38eb71 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-7aae79fb0f1852829c9897b6ec38eb71 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p>Notre Cabinet d\u2019Avocats conseille et accompagne les entreprises allemandes, autrichiennes et suisses ainsi que leurs filiales fran\u00e7aises en mati\u00e8re de droit fiscal fran\u00e7ais, que ce soit en langue fran\u00e7aise ou en langue allemande.<\/p>\n<p>La gestion de paie de vos employ\u00e9s en France, la pr\u00e9paration des analyses de gestion de votre succursale fran\u00e7aise, l'administration compl\u00e8te de votre succursale ou filiale en France, la demande d\u2019attribution d\u2019un num\u00e9ro d\u2019identification \u00e0 la TVA fran\u00e7aise, la r\u00e9alisation des d\u00e9clarations de TVA fran\u00e7aises ainsi des d\u00e9clarations douani\u00e8res d\u2019\u00e9changes de biens et services et l'ex\u00e9cution des formalit\u00e9s de d\u00e9tachement sur le territoire fran\u00e7ais des employ\u00e9s d'Allemagne, d'Autriche ou de Suisse sont assur\u00e9es par Euro-Droit <a href=\"http:\/\/www.eurodroit.com\" target=\"_blank\" rel=\"noopener\">www.eurodroit.com<\/a>, une soci\u00e9t\u00e9 que nous avons fond\u00e9e il y a plus de 25 ans avec des employ\u00e9s hautement qualifi\u00e9s et parfaitement germanophones.<\/p>\n<p>Notre \u00e9quipe franco-allemande sp\u00e9cialis\u00e9e en droit fiscal met \u00e0 votre disposition ses comp\u00e9tences interculturelles et vous apporte un soutien pratique dans les domaines suivants en France.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-3f3c4e147eca293cff81ec2bede0f1d7\">\n#top .hr.hr-invisible.av-k69kke7t-3f3c4e147eca293cff81ec2bede0f1d7{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-3f3c4e147eca293cff81ec2bede0f1d7 hr-invisible  avia-builder-el-6  el_after_av_textblock  el_before_av_heading '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904\">\n#top .av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-7  el_after_av_hr  el_before_av_hr  location_slogan av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Nos prestations en droit fiscal fran\u00e7ais<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-20-d820281b73ba671152c6a894642ae7a1\">\n#top .hr.hr-invisible.av-k69kke7t-20-d820281b73ba671152c6a894642ae7a1{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-20-d820281b73ba671152c6a894642ae7a1 hr-invisible  avia-builder-el-8  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-21-9780341b53a2b0ca559721269caa6d5a\">\n#top .av_textblock_section.av-jgfdunv8-21-9780341b53a2b0ca559721269caa6d5a .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-21-9780341b53a2b0ca559721269caa6d5a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock kompetenz_leistungen av_inherit_color'  itemprop=\"text\" ><ul>\n<li>Conseil sur les questions relatives \u00e0 la taxe sur la valeur ajout\u00e9e (TVA) fran\u00e7aise, assistance dans le cadre des demandes de prise de position contraignante \u00e0 l\u2019Administration fiscale (rescrit fiscal), assistance dans la proc\u00e9dure de remboursement de la TVA pay\u00e9e en France<\/li>\n<li>Assistance \u00e0 la d\u00e9claration rectificative de la TVA en France (sur une base volontaire ou dans le cadre d'un contr\u00f4le fiscal), notamment en cas de d\u00e9passement du seuil en cas de vente \u00e0 distance et accompagnement dans le cadre de la demande de remise de p\u00e9nalit\u00e9s<\/li>\n<li>Assistance et conseil sur toutes les questions relatives \u00e0 la fiscalit\u00e9 fran\u00e7aise des entreprises pour les soci\u00e9t\u00e9s allemandes, autrichiennes et suisses et leurs filiales ou succursales en France (notamment l'Imp\u00f4t sur les Soci\u00e9t\u00e9s, l\u2019int\u00e9gration fiscale et la consolidation groupe, la Contribution Economique Territoriale - CET)<\/li>\n<li>Analyse des aspects fiscaux des activit\u00e9s des entreprises allemandes, autrichiennes et suisses en France, notamment au regard des conventions de double imposition conclues entre la France et l\u2019Allemagne, la France et l\u2019Autriche et la France et la Suisse (par exemple \u00e9valuation des risques li\u00e9s \u00e0 l'existence d'un \u00e9tablissement stable en France) et optimisation fiscale y aff\u00e9rente<\/li>\n<li>Examen des aspects fiscaux lors de la conclusion de contrats avec des partenaires fran\u00e7ais, conseil et assistance dans le domaine des prix de transfert entre soci\u00e9t\u00e9s en Allemagne, en Autriche et en Suisse et leurs filiales et succursales en France<\/li>\n<li>Due diligence fiscale et financi\u00e8re (acheteur et vendeur) en vue de l'acquisition d'une soci\u00e9t\u00e9 en France, le cas \u00e9ch\u00e9ant en coop\u00e9ration avec des partenaires, cabinets d\u2019expertise comptable et d'audit en France<\/li>\n<li>Optimisation fiscale et conseil en mati\u00e8re d'acquisitions d'entreprises en France et de restructuration de succursales et de filiales en France<\/li>\n<li>Fiscalit\u00e9 des personnes physiques et de la mobilit\u00e9 internationale des salari\u00e9s, optimisation fiscale et aide \u00e0 la d\u00e9claration d'imp\u00f4ts en France (y compris retenue \u00e0 la source, pr\u00e9l\u00e8vement \u00e0 la source et d\u00e9claration annuelle de revenus)<\/li>\n<li>Aide \u00e0 la d\u00e9claration des revenus provenant de la location de biens immobiliers situ\u00e9s en France ou des dividendes et int\u00e9r\u00eats de source fran\u00e7aise<\/li>\n<li>Repr\u00e9sentation de soci\u00e9t\u00e9s allemandes, autrichiennes et suisses ainsi que de contribuables \u00e9trangers \u00e0 l'occasion d'un contr\u00f4le fiscal ou d\u2019un contentieux fiscal en France<\/li>\n<li>Conseil fiscal dans le cadre d'investissements immobiliers (VEFA, op\u00e9rations de sale and lease back), de transactions (acquisition ou vente de biens immobiliers situ\u00e9s en France) et de structuration de projets immobiliers en France<\/li>\n<li>Conseil fiscal dans le cadre des successions internationales ainsi que des transferts d'actifs et donations internationaux, assistance dans le cadre des d\u00e9clarations fiscales y aff\u00e9rentes<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-19-adbf6df3a8e2ce3ca5d442b7b007981d\">\n#top .hr.hr-invisible.av-k69kke7t-19-adbf6df3a8e2ce3ca5d442b7b007981d{\nheight:5px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-19-adbf6df3a8e2ce3ca5d442b7b007981d hr-invisible  avia-builder-el-10  el_after_av_textblock  el_before_av_hr '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" 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class='av-special-heading-tag'  itemprop=\"headline\"  >Votre interlocutrice en mati\u00e8re de droit fiscal en France<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-13-223e70c616a0d72e338e35c5883a4be2\">\n#top .hr.hr-invisible.av-k69kke7t-13-223e70c616a0d72e338e35c5883a4be2{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-13-223e70c616a0d72e338e35c5883a4be2 hr-invisible  avia-builder-el-17  el_after_av_heading  el_before_av_codeblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k70a4jhm-845dee4743482d34f0cfee641ed55ecb\">\n.avia-section.av-k70a4jhm-845dee4743482d34f0cfee641ed55ecb{\nbackground-color:#eef0f3;\nbackground-image:unset;\n}\n<\/style>\n<div id='section_wusste_sie'  class='avia-section av-k70a4jhm-845dee4743482d34f0cfee641ed55ecb main_color avia-section-default avia-no-border-styling  avia-builder-el-19  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_left'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small units'><div class='post-entry post-entry-type-page post-entry-6786'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3q0bqu-6eb7d4665f78be47178eff54f7cb7698\">\n.flex_column.av-3q0bqu-6eb7d4665f78be47178eff54f7cb7698{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3q0bqu-6eb7d4665f78be47178eff54f7cb7698 av_one_full  avia-builder-el-20  el_before_av_one_half  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-12-3b96c5f4735390219d75211ce6f4efaa\">\n#top .hr.hr-invisible.av-k69kke7t-12-3b96c5f4735390219d75211ce6f4efaa{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-12-3b96c5f4735390219d75211ce6f4efaa hr-invisible  avia-builder-el-21  el_before_av_heading  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-237mde-5edf69d5861cf02c9e14f0289f67a6b6\">\n#top .av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-22  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Saviez-vous qu\u2019en France\u2026<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-9-41415f437f0064ba6e0299b57577a1d2\">\n#top .hr.hr-invisible.av-k69kke7t-9-41415f437f0064ba6e0299b57577a1d2{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-9-41415f437f0064ba6e0299b57577a1d2 hr-invisible  avia-builder-el-23  el_after_av_heading  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k70bivff-e4b1cd345f72b13c04b8a0fc0e5ca1bb\">\n.flex_column.av-k70bivff-e4b1cd345f72b13c04b8a0fc0e5ca1bb{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-k70bivff-e4b1cd345f72b13c04b8a0fc0e5ca1bb av_one_half  avia-builder-el-24  el_after_av_one_full  el_before_av_one_half  first flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-14-7d5dcd8187779dbcf53ce0e0c07a9d4a\">\n#top .av_textblock_section.av-jgfdunv8-14-7d5dcd8187779dbcf53ce0e0c07a9d4a .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-14-7d5dcd8187779dbcf53ce0e0c07a9d4a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock wusstensie_left av_inherit_color'  itemprop=\"text\" ><ul>\n<li>les contr\u00f4les fiscaux r\u00e9alis\u00e9s par l'administration fiscale fran\u00e7aise sont tr\u00e8s formalistes ? Cela signifie notamment que la documentation existante est v\u00e9rifi\u00e9e. L'examen mat\u00e9riel des d\u00e9tails \u00e9conomiques est toutefois moins intensif en France qu'en Allemagne. Dans le domaine des prix de transfert entre les soci\u00e9t\u00e9s m\u00e8res situ\u00e9es en Allemagne, en Autriche et en Suisse et leurs filiales fran\u00e7aises, il est donc d'une importance capitale de tenir une documentation fiable et de consigner par \u00e9crit et de fa\u00e7on scrupuleuse tous les accords contractuels.<\/li>\n<li>il est possible d\u2019adapter la situation factuelle et la documentation afin d\u2019\u00e9viter, le cas \u00e9ch\u00e9ant, la cr\u00e9ation d\u2019un \u00e9tablissement stable ? Cela concerne notamment les contrats de travail avec des salari\u00e9s fran\u00e7ais, les contrats d'agence avec des agents commerciaux exer\u00e7ant leur activit\u00e9 en France, ainsi que l'\u00e9tablissement d'un entrep\u00f4t en France ou l'ex\u00e9cution de travaux de construction sur un chantier en France.<\/li>\n<li>dans le cas de l'affectation des b\u00e9n\u00e9fices \u00e0 une succursale fran\u00e7aise, la m\u00e9thode du \"cost plus\" n'est applicable que dans une mesure limit\u00e9e ?<\/li>\n<li>le fonds de commerce d'une soci\u00e9t\u00e9 soumise \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s en France n'est pas amortissable ?<\/li>\n<li>l'administration offre un service aux usagers pour pr\u00e9venir les risques de remise en cause de leur politique de prix au niveau international entre entreprises li\u00e9es (Prix de transfert) ? En vue de s\u00e9curiser votre politique de prix de transferts, vous avez la possibilit\u00e9 d'obtenir un accord pr\u00e9alable liant de l\u2019Administration fiscale fran\u00e7aise sur la valorisation des prix de transferts appliqu\u00e9s. Cette proc\u00e9dure est gratuite et rapide, les informations sont trait\u00e9es de mani\u00e8re confidentielle.<\/li>\n<li>les dividendes distribu\u00e9s par une soci\u00e9t\u00e9 fran\u00e7aise \u00e0 une soci\u00e9t\u00e9 m\u00e8re europ\u00e9enne sont en principe exon\u00e9r\u00e9s de retenue \u00e0 la source dans la mesure o\u00f9 certaines conditions sont remplies (notamment concernant la dur\u00e9e et le pourcentage de d\u00e9tention) ?<\/li>\n<\/ul>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k70bjanb-d9b2b841267d3e9df05e9dcc20db5d04\">\n.flex_column.av-k70bjanb-d9b2b841267d3e9df05e9dcc20db5d04{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-k70bjanb-d9b2b841267d3e9df05e9dcc20db5d04 av_one_half  avia-builder-el-26  el_after_av_one_half  el_before_av_hr  flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-7-747550918f00af988906735ec5dbfc55\">\n#top .av_textblock_section.av-jgfdunv8-7-747550918f00af988906735ec5dbfc55 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-7-747550918f00af988906735ec5dbfc55 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock wusstensie_right av_inherit_color'  itemprop=\"text\" ><ul>\n<li>en cas de contr\u00f4le fiscal, vous devez pr\u00e9senter votre comptabilit\u00e9 en remettant une copie du fichier des \u00e9critures comptables (FEC) sous forme d\u00e9mat\u00e9rialis\u00e9e\u00a0? Votre comptabilit\u00e9 devra \u00eatre tenue conform\u00e9ment aux normes comptables fran\u00e7aises (Plan comptable g\u00e9n\u00e9ral) et en langue fran\u00e7aise.<\/li>\n<li>le r\u00e9gime de vente \u00e0 distance en mati\u00e8re de TVA s\u2019applique lors d\u2019une livraison suite \u00e0 une vente d\u2019une soci\u00e9t\u00e9 allemande ou autrichienne assujettie \u00e0 la TVA vers un particulier en France ? Cette op\u00e9ration est imposable \u00e0 la TVA en France d\u00e8s lors que le seuil de chiffre d\u2019affaires de 35.000 \u20ac est r\u00e9alis\u00e9 par la soci\u00e9t\u00e9 allemande ou autrichienne en France vers des clients fran\u00e7ais. La soci\u00e9t\u00e9 allemande ou autrichienne doit alors s\u2019identifier \u00e0 la TVA en France, facturer de la TVA fran\u00e7aise \u00e0 ses clients et r\u00e9aliser des d\u00e9clarations de TVA en France. Ces op\u00e9rations, relevant du E-Commerce, sont tr\u00e8s fortement contr\u00f4l\u00e9es par les services fiscaux fran\u00e7ais.<\/li>\n<li>en cas de contr\u00f4le par les services fiscaux d\u2019une entreprise \u00e9trang\u00e8re ayant en France une activit\u00e9 \u00e9conomique qualifi\u00e9e d\u2019\u00e9tablissement stable et non d\u00e9clar\u00e9e, la p\u00e9riode de reprise du fisc fran\u00e7ais est de 10 ans (au lieu de 3 habituellement) et donne lieu \u00e0 l\u2019application d\u2019une majoration de 80 % du montant d\u2019imp\u00f4t d\u00fb (outre les int\u00e9r\u00eats de retard)\u00a0?<\/li>\n<li>le taux normal actuel de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s fran\u00e7aises est de 28 %\u00a0? Pour les soci\u00e9t\u00e9s ayant r\u00e9alis\u00e9 un chiffre d'affaires d'au moins 250\u00a0millions\u00a0\u20ac, le taux normal de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s est de de 28\u00a0% jusqu'\u00e0 500\u00a0000\u00a0\u20ac et 31\u00a0% au-del\u00e0 de cette somme.<\/li>\n<li>un taux r\u00e9duit de 15\u00a0% s'applique sur la tranche inf\u00e9rieure \u00e0 38 120\u00a0\u20ac de b\u00e9n\u00e9fices pour les PME\u00a0?<\/li>\n<li>une diminution progressive du taux de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s en France est pr\u00e9vue pour les ann\u00e9es \u00e0 venir\u00a0? L\u2019objectif est un taux de 25 % \u00e0 l\u2019horizon 2022.<\/li>\n<\/ul>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-8-9457b0708f0272ec1b7a3014187ba1e8\">\n#top .hr.hr-invisible.av-k69kke7t-8-9457b0708f0272ec1b7a3014187ba1e8{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-8-9457b0708f0272ec1b7a3014187ba1e8 hr-invisible  avia-builder-el-28  el_after_av_one_half  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='section_team_personen'  class='avia-section av-k70a4jhm-10-a3144662686536739e4a9ce22f4f1a6b main_color avia-section-default avia-no-border-styling  avia-builder-el-29  el_after_av_section  el_before_av_codeblock  avia-bg-style-scroll container_wrap sidebar_left'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small 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itemprop=\"headline\"  >Notre \u00e9quipe franco-allemande en mati\u00e8re de droit fiscal<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-4-1a9fc43066f348e1441c78e70e5b1ccb\">\n#top .hr.hr-invisible.av-k69kke7t-4-1a9fc43066f348e1441c78e70e5b1ccb{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-4-1a9fc43066f348e1441c78e70e5b1ccb hr-invisible  avia-builder-el-32  el_after_av_heading  el_before_av_codeblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_4'  class='main_color av_default_container_wrap container_wrap sidebar_left'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small units'><div class='post-entry post-entry-type-page post-entry-6786'><div 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