permanent establishment ruling

TEMPLATE FOR REQUESTS FOR OPINION CONCERNING ABSENCE OF A PERMANENT ESTABLISHMENT IN FRANCE

Questionnaire relating to the application of the guarantee provided for in Article L.80 B(6) of the Book of Tax Procedures
Please provide detailed answers and attach any relevant supporting documents.

I	INFORMATION CONCERNING THE FOREIGN ENTERPRISE RESIDENT IN A COUNTRY THAT HAS A TAX TREATY WITH FRANCE

Corporate name 		
Legal form		
Country of residence		
Full address in country of residence		
Address for service in France for request processing purposes
Telephone/Email/Fax		
Corporate purpose		
Description of business activity carried on		

II	INFORMATION ABOUT THE BUSINESS ACTIVITY CARRIED ON IN FRANCE
(if several business activities are carried on, information must be provided for each one)

1.	Nature of the business activity in France
(indicate the relative proportion of this business activity in relation to your overall activity)

2.	Dedicated human and material resources

3.	Nature and size of the customer base concerned

If the business activity is carried on in full or in part in a physical facility and/or through an individual or a legal entity acting on your behalf in France, please fill in paragraphs 4 to 13.
If you operate an e-commerce business, also fill in section III.
If you operate a financial business, also fill in section IV.

4.	Nature of the facility at your disposal
- Indicate whether it is a place of management, a branch, an office, premises or a location, a factory or workshop, a place of extraction of natural resources, a construction or assembly site, or equipment (machinery, means of transport, IT equipment, etc.).
- Also indicate if you own the facility. If you do not, provide the identity and address of the owner.

5.	Geographic location of the facility
If operating the business requires travel to several locations, indicate the address of each site concerned and provide, for each, the information requested in 4.

6.	Nature of business operations
Provide details about each facility’s operations.

7.	Duration of use and permanence of the facility
- Where applicable, indicate the number of temporary periods of downtime and their duration.
- If business operations are regular, indicate the number of times the facility is used and the duration of each period of use.
- If the duration of use is short but interrupted for unexpected reasons, indicate why (e.g. investment failure).

8.	Degree of autonomy of the facility
Indicate if the facility has separate staff or a specially appointed representative, its own sales, financial or technical departments, separate accounting arrangements, a decision-making centre, independent hiring authority, etc.

9.	Information about staff working in France
Indicate the headcount, the status of staff members, their duties, their place of residence, the duration of their assignments in France and any authority conferred on them for which your enterprise is liable.

10.	Identifying information of the intermediary
Indicate their name and address, legal form (individual or legal entity – Siret no. and APE code), and where applicable their country of origin and the duration of their presence in France.

11.	Functional analysis
Indicate the responsibilities of and the risks borne by the intermediary in the context of your exchanges or relations.

12.	Authority of the intermediary to enter into agreements with customers on your behalf and that relate to your own business activities
- Indicate if this is the case for one or more of your subsidiaries or group affiliates established in France.
- Also indicate the scope and the frequency of exercise of this authority by the individual (or by a department of these subsidiaries or affiliates).

13.	Legal and economic dependence of the intermediary
- Indicate the scope of the intermediary’s obligations (where applicable, attach a copy of the agreement), relationship with the enterprise (e.g. employee) and remuneration arrangements.
- Indicate if this individual also works on behalf of other enterprises.
- If you operate an insurance business, you should specify whether you collect premiums or cover risks in France through an agent established in France.

III	SPECIAL CASE OF E-COMMERCE BUSINESSES OPERATING USING IT EQUIPMENT LOCATED IN FRANCE

- Indicate if the operations carried out using this equipment, the nature and location of which must be provided, are an essential part of the enterprise’s retail business as a whole.
- If the business is operated via a website hosted on a server located in France, specify the server’s address. Indicate whether the server is at your disposal or if you have entered into a hosting agreement with an internet service provider.

IV	SPECIAL CASE OF FINANCIAL BUSINESSES OPERATING IN FRANCE

 -	Describe the nature of the operations carried out in France 
Indicate the operations involved in creating and managing financial assets (for example, establishing and maintaining customer relationships, negotiating contract terms, raising funds and capital, handling general management responsibilities, negotiating loan refinancing, managing risks arising from loan agreements, etc.).
		
 -	Describe the assets used in France for carrying out these operations
Indicate whether they include branch premises, IT systems, intangible assets (the bank’s name, trademark and logo), online and phone banking services, etc.

 -	Describe the risks borne in France by carrying out these operations
Specify credit risk, interest rate risk or, where applicable, foreign exchange risk, etc.

Lastly, it should be noted that a response given by the authorities or their non-response over a period of more than three months from the date of receipt of this questionnaire (Article L.80 B(6) of the Book of Tax Procedures) is not a formal position statement within the meaning of Article L.80 B of the Book of Tax Procedures regarding taxation of property rental businesses carried on by foreign enterprises by virtue of having property located in France. The same shall apply when inaccurate information is provided to the authorities.

In………………, on…………….
Certified true, complete and accurate

Signature and capacity of signatory