On 1st July 2016 the Implementing Decree enters into force to adopted on 6th August 2015 French Act on the growth of activity and equality of economic opportunities (fr. Loi pour la croissance, l'activité et l'égalité des chances économiques), hereinafter referred to as "Macron Act". The provisions of the Act and the Decree will impede the action on the French market to foreign transport companies, mainly due to the introduced tax regulations.
The provisions of the Macron Act are, among others, addressed to entrepreneurs who are not the French tax residents and, as a leaders of transport activities can post workers temporarily in order to work on the French territory. In accordance with new regulations, in such a situation, it will be necessary to establish a representative in France, who would be responsible for administrative issues related to the posted workers, and his data shall be mentioned in the certificates issued in the connection with the posting of workers.
The implementation of this obligation may raise questions under the OECD Model Convention and on the basis of concluded bilateral agreements on the avoidance of double taxation (including the Polish-French agreement).
More information on the issue is included in the article of the legal adviser Rafał Czyżyk and the lawyer Piotr Porzycki from our law firm, which is available at:
- Piotr Jędrusiak