Branches of foreign companies

GMBA offers you support which is adapted to the needs of foreign companies in compliance with French legislation by a dedicated multilingual team.

Our specific services:

1. Legal

• Forming companies, assistance in choosing the company form, drafting Articles of Association, deciding on the form of governance, registration with the Commercial Court registry and the Taxation administration
• Legal address at our premises, mail management
• Preparing annual documentation for the approval of accounts, minutes of shareholders’ general meetings, management reports, formalities with the Commercial Court registry
• Exceptional transactions: increases in share capital, the issue of shares or stock options, transfer of registered office etc.

2. Expert review and management

• Recording transactions on our full web software, providing tools to collect invoices and accounting documents
• Optimising accounting procedures
• Financial reporting under French or international (IFRS, UK, US GAAP) standards
• Mapping accounts prepared in compliance with holding company standards in French GAAP
• Drawing up annual accounts including, where appropriate, the accounts of foreign branches
• Assistance with group auditors and statutory auditors.

3. Tax compliance

• VAT (registration, returns, applications for repayment)

• Declarations of exchanges of goods and services (Instrastat, EC Sales Lists etc.)

4. Tax assistance

• International tax consultancy (tax optimisation, international VAT issues etc.)
• Drawing up the accounts package for the tax authorities
• Transfer prices – obligations to declare
• Drawing up Fichier des Ecritures Comptables (FEC), (SAF-T) being all entries in chronological order from sources of prime entry
• Agent in relations with taxation authorities

5. Social and human relations

• Consultancy and optimisation (National Joint Agreement, social cover etc.)
• Drawing up contracts of employment
• Payroll management and employment social declarations
• Social compliance audit (reviewing contracts and procedures, compliance with obligations etc.)
• Specific registrations

6. Financial audit

• Statutory Audit (statutory auditors) or contractual audit of French subsidiaries of foreign companies
• The audit of programmes or expenditure for the European Commission or international bodies