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 Etoile Business Center
3 rue du Colonel Moll 75017 Paris

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Opera Business Center
3 avenue de l’Opéra 75001

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Regulation of commercial domiciliation (Decree of 05/12/85)

This French regulation defines the detailed rules of the fiscal administration of business domiciliation, regarding income taxes, VAT and business tax. 

Postal proxy 

Business centres that provide business addresses must be allowed to receive the mail of their domiciled clients. In this regard, the latest must complete a proxy form to the post office (proxy form n°776, providing an extract from the commercial register).

Identification of the domiciled companies and their representatives

In compliance with Article 26-1-2° of the Decree n°84-406 of May 30 1984, the address of the legal representatives of a domiciled company must be validated. On that point, a proof of residency must be attached to the contract (rent receipt, bill etc.). Business centres that provide business addresses must provide to their local tax offices a list of their incoming and outgoing domiciled clients every trimester.

Illegal forms of fiscal domiciliation

Non-commercial professions and associations are excluded.

It is mandatory for non-registered artisans to be fiscally domiciled at the actual location where activities are carried out or at their home address. 

The domiciliation of a company by another company already domiciled in a business centre is strictly forbidden.

Relevant rules on business tax

In compliance with Article 1467 of the General Tax Code, the business tax must be calculated in relation to the average area at the disposal of the domiciled company.

In accordance with Article 1473 of the General Tax Code, the business tax is payable, in every municipality where the person liable for the tax has premises and land, in relation to the rental value of the real estate properties and the salaries paid to the employees.

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