Setting up in France: why request a tax ruling?

When you want to obtain an “official” answer to a tax question, one more complex than a simple request for information, you can consult the authorities through this procedure. You then receive an answer, called a “tax ruling” (rescrit fiscal), by which the authorities formally take a position on your situation with regard to a tax provision.

The benefit is twofold: this position binds the authorities and prevents them from subsequently challenging your situation, provided that you are acting in good faith and comply with the answer obtained. The ruling is thus a genuine tool of legal certainty. The procedure is open to everyone: businesses, individuals, associations and local authorities, and concerns all the taxes, duties and levies of the General Tax Code.

Since 2025, the ruling request has been going digital. You can now submit it:

• online, via the secure messaging of your professional account on impots.gouv.fr (section “Écrire” › “Demander, déposer” › “Rescrit”);
• by post, by registered letter with acknowledgement of receipt or delivery against signed receipt.

The authorities must in principle reply within a period of 3 months (general case) from receipt of a written, precise and complete request. In practice, the vast majority of rulings are processed within this period, with an average observed response time of around two months.

Before taking any steps, consult the BOFiP-Impôts database, which lists the published positions: you may already find your answer there. Your request must include as many details as possible, in particular:

• the registered name of your company;
• the postal address of the head office;
• your contact details (email and telephone);
• an accurate and complete description of your situation;
• the tax provision on which you are relying.

There is the general ruling and several specific rulings. The difference is important: for most specific rulings, the absence of a reply from the authorities within the allotted period amounts to tacit approval, which is not the case for the general ruling (where only an express reply binds the authorities).

Among the main specific rulings:

• The value ruling (art. L. 18 of the LPF): it allows a company to have the value of assets or securities to be passed on by gift validated in advance, in order to avoid a reassessment. The authorities reply within 6 months and the absence of a reply does not amount to approval.

• The rulings linked to tax reliefs for certain specific situations, for which the silence of the authorities beyond 3 months amounts to acceptance: new businesses (L. 80 B-2°), businesses located in assisted areas (urban free zones, former rural revitalisation zones now known as “France Ruralités Revitalisation”), the research tax credit (L. 80 B-3°), young innovative companies (L. 80 B-4°).

• The “permanent establishment” ruling (art. L. 80 B-6°): this is the most relevant for a foreign company. It makes it possible to obtain confirmation that your company does not have a permanent establishment in France, within the meaning of the tax treaty linking your country of residence to France. This information is decisive, as it determines your method of taxation and the way you declare and pay your employees’ social charges. The authorities have 3 months to reply, and the request must be sent directly to the central authorities (DGFiP).

To view the full list of specific rulings, go to impots.gouv.fr. If your request does not fall into any of these cases, you can use the general ruling.

For a foreign company, the “permanent establishment” ruling has direct repercussions beyond the tax aspect alone. The presence or absence of an establishment in France determines the scheme applicable to your employees and the way you carry out your social and declaration formalities. Securing this point in advance saves you from unpleasant surprises during an audit and makes it easier to organise your teams’ social cover.