Experts for legal and tax advice in the German-French context

According to the Federal Statistical Office, France was Germany's second most important trading partner in terms of exports in 2022, just as Germany was the second most important trading partner for France, in both cases directly after the United States. In terms of foreign trade, Germany and France each ranked 4th, after China, the Netherlands and the United States.

The Franco-German Chamber of Industry and Commerce and Business France estimate that around 4,600 German companies with over 310,000 employees are currently present in France. Germany is the second largest acquisitive direct investor in France, after the USA and ahead of the UK. In terms of investment projects, France has been among the top five contributors to foreign investment projects in recent years. Among the more than 36,000 German companies controlled by a foreign parent company, France accounted for about 9% of foreign subsidiaries and ranked 6th in this field.

Despite a cooling of the economic climate, the French market remains attractive to German economic operators, with over 64 million consumers and a GDP of €2,557 billion in 2022 (equivalent to €39,011 per inhabitant). On the other side, the German market, with over 80 million consumers and a GDP of 3,869.9 billion euros in 2022 (equivalent to 46,264€ per inhabitant), remains attractive to French economic operators.

Our experts - lawyers / avocats or tax consultants / expert-comptable - will accompany you in all projects in the Franco-German context, whether exporting, setting up a sales structure, establishing a branch or subsidiary, or taking over an existing company.

Consulting services

Support for export from Germany to France or from France to Germany

  • Preparation of contractual documents, in particular general terms and conditions for B2B or B2C partners
  • Preparation of VAT returns
  • Assumption of the delegation declarations for the delegation of employees to France or Germany

Creation of a distribution structure in Germany or in France

  • Preparation of distribution contracts (commercial agent, concessionaire, franchise, ...)
  • Preparation of employment contracts / legal and tax status of the managing director
  • Preparation of payrolls and related declarations
  • Simulations of the total costs of an employee
  • Posting of employees
  • Structuring of solutions regarding social security
  • Assistance in the invoicing of VAT abroad

Establishment of a permanent establishment or branch office

  • Negotiations with banking partners or other sources of financing, if necessary
  • Negotiation and drafting of commercial lease agreements
  • Registration with the German or French tax authorities
  • Payroll accounting for employees in Germany or France
  • Bookkeeping and preparation of balance sheets and tax returns
  • Reporting to parent companies according to their specifications
  • Determination and documentation of appropriate group transfer prices

Takeover of an existing structure or the establishment of a subsidiary company

  • Provision of previously established companies with tax number (shelf companies)
  • Incorporation of companies, choice of corporate form in Germany or France
  • Legal secretariat
  • Assistance in the takeover of a German or French company in court

All-round support for your activities in France

  • Representation before commercial/civil courts and labor courts
  • Advice / support in case of difficulties and/or restructuring of the German subsidiary
  • Transactions in mergers and acquisitions
  • Taxation of intra-group dividend distributions
  • Management of transfer pricing risks
  • Tax support for gifts and business transfers

Contact

Mario Schnurr
Steuerberater (Tax consultant), Dipl.-Betriebswirt (BA) (certified business accountant), MBA (International Taxation)

 

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