How can I be sure that I don’t have a permanent establishment in France ?

Taxpayers residing abroad can contact the tax authorities to request a ruling. By doing so, they will receive confirmation that they do not have a permanent establishment or fixed base in France within the meaning of the tax convention between France and their home country.

The Supplementary Budget Act for 2004 introduced an advance ruling system on 1 January 2005 to improve the legal certainty of foreign operators and enhance France’s attractiveness.