Ask for advanced tax ruling

General advance ruling

With the advance tax ruling procedure, you can provide details of your personal circumstances and refer questions to the tax authorities, and receive a reply which is binding on them.

Permanent establishment advance ruling

Using a permanent establishment advance ruling procedure, foreign businesses can contact the tax authorities to obtain confirmation that they do not have a permanent establishment or fixed base in France within the meaning of the tax treaty signed between France and their country of residence.

Apply for an advance ruling