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ARTICLE · 02 OCTOBER 1995

Setting Up Of Services Abroad

Arthur Andersen
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FranceLitigation, Mediation & Arbitration
Extension of the favourable tax regime of provisions

Article 62 of the Law no. 94-1-162 dated December 29, 1994 has extended the regime of provisions for setting up of services abroad, applicable upon agreement, to companies subject to corporate income tax carrying on a professional non commercial activity and which set up a company of a subsidiary of which the exclusive object is the exercise of this activity.

In addition, the investment ceiling giving right to provisions has been increased from MF 10 to MF 20 for all settings up of services, commercial or not.

Moreover, Article 19 of the law no. 95-95 dated February 1st, 1995 has extended the regime of provisions for industrial settings up to French companies which realize an agricultural investment in a non E.C. member country.

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