France

TCP does not recommend that contractors are employed in France by either their PSC or are registered as self-employed. The French authorities would consider both as having created a permanent establishment by having moved their centre of economic interest and as such be liable not only for French corporate tax but also personal French tax and French N.I.

(TCP has two French companies; an SAS with a permit to ‘lend out’ personnel and an SARL)

TCP is able to employ and payroll contractors of any nationality in France. Payroll solutions for contractors will be looked at on an individual basis after ascertaining and taking into consideration factors such as nationality, duration of contract and personal circumstances.

Allowances can be given for double housing and travel where applicable. These have to be fully substantiated by invoices, receipts etc.

UK nationals are liable for withholding tax (as per rates below) on all French source income. In order not to be liable for UK tax as well as French withholding tax to be withheld, those contractors who anticipate being outside the UK for a year will have to apply for a UK NT Tax code.