setting up a business in france (as for 2003)

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    Zh}}eon xr k

    @xzeohzz eo ApkojhGhd}ip Jiozxc}eon Gkpjhc Jfk}hoh}

    Kz aip 022:

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    Jfkr}hp ;

    Zh}}eon xr ko kj}eqe}u eo Apkojh]fhph kph k oxg`hp ia ~kuz }i ipnkoezh ko kj}eqe}u eo Apkojh# kom }fh jfiejh ia ioh ia }fhg ez xzxkccu `kzhm io }fh }urh ia kj}eqe}u

    jfizho# ~ezfeon }i kzzijek}h ~e}f k cijkc rkp}ohp ip oi}# }fh }xpoiqhp aiphjkz} kz ~hcc kz }kv kom chnkc jiozemhpk}eioz/

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    @kzejkccu# }fhph kph }~i ~kuz< ~e}f ip

    ~e}fix} k z}pxj}xph/

    K Jigrkou gku jiomxj} `xzeohzz eo

    Apkojh ~e}fix} hz}k`cezfeon mephj}cu e}z

    i~o z}pxj}xph# e/h/ }fpixnf jio}pkj}xkc

    phck}eiozferz ~e}f rkp}ohpz zxjf kz10 Hxpiz# ~fhphkz eo ZK

    }fh zfkph jkre}kc ez geoegxg ia :6 ;;0 Hxpiz/ ]fho# eo ZKPC# k

    geoipe}u gkoknhp gku eo jhp}keo jkzhz `h hvhgr}hm ia zijekc

    jio}pe`x}eioz# ip `h ko hgrciuhh ia }fh jigrkou kom }fxz ho}e}chm

    }i xohgrciugho} `hoh}z ea fh ez mezgezzhm/ ]fh ZKPC gkoknhp

    ez `h}}hp rpi}hj}hm }fko k ZK gkoknhp kz fh gku iocu `h mezgezzhm

    `u qi}h ia geoegxg fkca ia }fh zfkphficmhpz# kom jixcm zhhd

    mkgknhz eo jkzh ia mezgezzkc aip xoaixomhm phkzioz/ Io }fh

    jio}pkpu# k ZK gkoknhp gku `h mezgezzhm `u ia }fh qi}eon

    zfkphficmhpz kom fez mezgezzkc mihz oi} ohhm }i `h lxz}ehm `u kou

    rkp}ejxckp phkzioz/ Aeokccu# }fh ZKPC gkoknhp ez oi} kj}eon ~e}f k

    zxrhpqezipu ip hvhjx}eqh `ikpm/ Fez kj}eqe}uz jio}pic ez cege}hm }i

    }fh kooxkc nhohpkc ghh}eon ~fhph zfkphficmhpz kph }i krrpiqh fez

    kmgeoez}pk}eio kom }fh kooxkc z}k}hgho} ia kjjixo}z/

    K ZK iaahpz jhp}keo kmqko}knhz aip giph egrip}ko} irhpk}eioz/

    Aepz}# e}z jphme`ece}u ez fenfhp kz e} ez `h}}hp jkre}kcezhm kom e}z

    gkoknhgho} ez xomhp zxrhpqezeio ia ko hvhjx}eqh `ikpm ip ia kzxrhpqezipu `ikpm kz ~hcc kz xomhp k z}k}x}ipu kxme}ip kom okccu

    xomhp }fh kzzijek}hz ghh}eon/ K chnkc rhpzio gku `h

    kmgeoez}pk}ip ip zxrhpqezip `u krrieo}eon k rhpgkoho}

    phrphzho}k}eqh/

    K ZK gku ezzxh qkpeixz }urhz ia zhjxpe}ehz kom hzrhjekccu oio'

    qi}eon rphahpphm zfkphz/ Aeokccu# zfkphz kph aphhcu ohni}ek`ch kom

    }fh }kvk}eio ia k ZK zfkphz ez giph kmqko}knhixz }fko }fk} ia k

    ZKPC zfkphz &;( cege}hm }i : 2=5 Hxpiz aip ZK zfkphz kom =#62(

    aip ZKPC zfkphz%/

    ;2

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    Kjjipmeon }i Aphojf ck~# k jigghpjekc

    jigrkou i~oz k `xzeohzz jkcchm k

    aiomz mh jigghpjh ghkoeon k ~fich

    jigrizhm ia }kone`ch kzzh}z kom

    eo}kone`ch kzzh}z z}pej}cu mhohm `u ck~/

    Kzzh}z ia }fh zi'jkcchm aiomz mh

    jigghpjh kph eo}kone`ch kzzh}z

    &jceho}hch# penf} }i }fh jigghpjekc chkzh#

    }pkmh okgh kom kcc i}fhp eo}hcchj}xkc

    rpirhp}u penf}z zxjf kz `pkomz) rk}ho}z

    h}j% kom }kone`ch kzzh}z &niimz#

    h{xergho}%/

    ]fh jigrkou e}zhca ficmz giph }fko k

    aiomz mh jigghpjh# kc}fixnf }fez

    zfixcm `h ko hzzho}ekc rkp} ia fhp

    rk}pegiou/ E} kczi gku ficm qkcxk`ch

    jio}pkj}z ip `xecmeonz }fk} kph oi} rkp}

    ia }fh aiomz mh jigghpjh/

    E} gku `h kz}ioezfeon }fk} penf} }i }fh

    jigghpjekc chkzh ez jiozemhphm kz k

    qkcxk`ch eo}kone`ch kzzh}/ Aipheno

    eoqhz}ipz ohhm }i doi~ }fk} Aphojf ck~

    rpi}hj}z }fh ficmhp ia k jigghpjekc

    chkzh ~fi ficmz ~e}f zxjf k chkzh k

    ohni}ek`ch penf} ~fejf genf} `h qhpu

    qkcxk`ch# ea }fh chkzh aip hvkgrch ez

    jiojhpoeon rphgezhz eo k niim cijk}eio/

    Zhj}eio =

    Kj{xepeon k Aphojf jigrkou ip rxpjfkzeon `xzeohzzkzzh}z eo Apkojh

    ;;

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    Kz k gk}}hp ia akj}# }fh jigghpjekc chzzip zfkcc oi} }hpgeok}h }fhchkzh `x} eo qhpu rphjezh jkzhz kom ez }fho }i rku mkgknhz }i }fh

    chzzhh# zxjf mkgknhz `heon xzxkccu akepcu fenf &}fhu gku kgixo}

    }i 0 uhkpz }xpoiqhp%/ Kczi# }fh pho}kc ahh gku iocu `h eojphkzhm

    ~e}feo jhp}keo cege}z kom k} jhp}keo rhpeim/ Zxjf k chkzh gku

    kc~kuz `h }pkozahpphm }i }fh rxpjfkzhp ia }fh aiomz mh

    jigghpjh ~e}fix} }fh knphhgho} ia }fh chzzip/

    ]fxz# k aipheno jigrkou gku jfiizh &e% he}fhp }i kj{xeph }fh axcc

    rk}pegiou ia k jigrkou }fpixnf k rxpjfkzh ia e}z zfkphz &kcc e}z

    kzzh}z kom doi~o ip xodoi~o mh`}z% ip &ee% }i cege} e}z rxpjfkzh }i

    }fh aiomz mh jigghpjh ia k jigrkou &rkp} ia e}z kzzh}z kom oi

    mh`}z# hvjhr}hm ck`ixp kom eozxpkojh jio}pkj}z }pkozahpphm `u

    qep}xh ia ck~ }i }fh rxpjfkzhp%/

    Aip k cion }egh# jigrkoehz fkqh rphahpphm }i kj{xeph zfkphz kom

    }fez aip }kv phkzioz/ ]kvk}eio ~kz gxjf giph egrip}ko} eo }fh jkzh

    ia kj{xeze}eio ia kzzh}z/ Fi~hqhp kjjipmeon }i }fh ckz} okojh `ecc#

    }kvk}eio fkz `hho zenoejko}cu phmxjhm kom kgixo}z oi~ }i }fhzkgh }kvk}eio kz ea ioh ~hph }i kj{xeph }fh zfkphz ia k ZKPC

    &=#62(%/

    Zi zxjf k zicx}eio gku zhpeixzcu `h jiozemhphm ~fhph }fh

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    gkoknhgho} ia }fh jigrkou ip ~ezfhz }i kj{xeph k jigrkou

    fkqeon okojekc meajxc}ehz/

    Ea zxjf ez oi} }fh jkzh# kj{xepeon zfkphz ez giph kmqezk`ch

    hzrhjekccu ea }fh jigrkou ez k ZK# kz }kvk}eio ez }fho cege}hm }i ;(/

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    Jfkr}hp 0

    ]kv Jiozemhpk}eiozNhohpkccu# }kv jiozemhpk}eioz kph nieon }i fkqh ko egrip}ko} eoffxhojh eo ipnkoezeon ko kj}eqe}u eo Apkojh/ Eo Apkojh# }fh }kvk}eio

    ia ho}hprpezhz ez `kzhm io k }hppe}ipekc rpeojerch/ Aphojf }kvhz ~ecc krrcu }i rpi}z ezzxhm apig ko ho}hprpezh kj}eqe}u eo Apkojh# ip ea

    }fhph ez k }kv jioqho}eio }i rpi}z }kvhm eo Apkojh kjjipmeon }i zxjf }kv jioqho}eio/ Nhohpkccu zxjf }kv jioqho}eioz kcci~z Apkojh

    }i }kv rpi}z mhpeqhm apig }fh kj}eqe}u ia k rhpgkoho} hz}k`cezfgho} eo Apkojh/

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    Eo giz} jkzhz# mieon `xzeohzz eo Apkojh

    ~e}fix} k z}pxj}xph kom }fxz ~e}fix}

    rhpgkoho} hz}k`cezfgho} ~ecc kcci~ k

    aipheno eoqhz}ip oi} }i `h cek`ch }i

    }kvk}eio eo Apkojh/

    Oi rhpgkoho} hz}k`cezfgho} eo

    Apkojh< eomhrhomho} knho}z kom

    mez}pe`x}ipz# cekezio iajh ip

    phrphzho}k}eio iajh

    Ea }fh knho} ez ko eomhrhomho} knho}#

    kom rpiqemhm jhp}keo jiome}eioz kph

    axccchm# zxjf aipheno jigrkou ~ecc oi}

    jiozemhp }fh knho} kz ko hz}k`cezfgho}

    ia }fh jigrkou fh ez kj}eon aip# kom

    }fxz oi }kv ~ecc `h mxh/

    ]fh knho} ~ecc `h fegzhca }kvhm eo

    Apkojh aip e}z i~o kj}eqe}u kom eojigh/

    Cedh~ezh# ea }fh knho} ez k zx`zemekpu

    apig }fh aipheno eoqhz}ip i~eon }i k

    jio}pkj} ~e}f }fh rkpho} jigrkou# zxjf

    zx`zemekpu ~ecc `h cek`ch }i rku }kv eo

    Apkojh io e}z knho} eojigh/ ]fez

    eojigh ~ecc nhohpkccu kgixo} }i }fh

    jiggezzeioz rkem ip mxh chzz jiz}z/

    ]fxz# }fh gkpneo rhpaipghm `u }fh

    rkpho} jigrkou io e}z zkch# hqho

    }fixnf zxjf zkchz jixcm }kdh rckjh mxh

    Zhj}eio ;

    EO ]FEZ ZHJ]EIO

    ;/ Oi rhpgkoho} hz}k`cezfgho} eo Apkojh

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    `iid rpi} kghomhm kom kmlxz}hm }i }kdh eo}i kjjixo} }kvphnxck}eioz }fk} kph zigh}eghz meaahpho} apig }fh kjjixo}koju

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    rpi}/

    Aip hvkgrch8( ip }fh jigrkou jkre}kc# axccu rkem xr# ezi~ohm mephj}cu ip eomephj}cu `u eomeqemxkcz/

    ' ko kmme}eiokc jio}pe`x}eio ia 1( &:( kz ia 0220% mxh apig kccjigrkoehz# kczi kzzhzzhm io }fh Jigrkou jipripk}h Eojigh ]kv/

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    aicci~eon rpeojerkc jiome}eioz8( ip }fh jigrkou jkre}kc# axccu rkem xr# ez

    i~ohm mephj}cu ip eomephj}cu `u eomeqemxkcz/

    ;5

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    Fi~hqhp# eo }fez ck}}hp jkzh# oi}h }fk} meqemhom mez}pe`x}eiojipphzriomeon }i rpi}z }kvhm k} k phmxjhm pk}h# egrcehz rkugho}

    ia ko h{xkce|k}eio }kv ~fejf# k} }fh chqhc ia }fh jigrkou# eo akj}

    jiozez}z ia rkueon }fh oipgkc pk}h ia Jigrkou Eojigh }kv+

    Eo jiojcxzeio# }fh ze}xk}eio kz }i }fh Jigrkou Eojigh ]kv ez kz

    aicci~z 100 # xochzz qkpek`ch zfkph jkre}kc:6 ;;0 rkem xr }i ;)= k}

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    uhkpz ka}hp }fh eojipripk}eio

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    Oxg`hp ia zfkphficmhpz ; }i 82 Geoegxg > K} chkz} 0 rkp}ohpz Zkgh kz aip k ZK

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    Uhz Uhz Oi Uhz

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    oio zfkphficmhp

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    Gkoknhpz Rpeqk}h eomeqemxkcz# zfkphficmhpz ip oi}

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    zfkphficmhpz eo jhp}keo aipgz ia ZKkom oi} eo i}fhpz

    Rpeqk}h eomeqemxkcz ip chnkc ho}e}ehzzfkphficmhpz ip oi}

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