Section 1: Principles.

Articles in this section · 3

Article L6241-1-1

French Labour CodeIn force

Updated 6 Nov 2023

I.-The apprenticeship tax referred to in article L. 6241-1 is based on income from activities used to calculate the basis of assessment for the social security contributions referred to inarticle L. 242-1 of the Social Security Code andarticle L. 741-10 of the Rural and Maritime Fishing Code.

However, the remuneration paid to apprentices by employers with fewer than eleven employees, in accordance with the procedures set out in I ofarticle L. 130-1 of the Social Security Code, is exempt from the apprenticeship tax.

II - The rate of apprenticeship tax is set at 0.68%.

However, this rate is set at 0.44% for establishments located in the Bas-Rhin, Haut-Rhin and Moselle departments, regardless of where the company's main establishment is located. The tax is paid under the conditions laid down in Article L. 6261-2.

III - For the purposes of calculating the tax, the amount of the contribution and the base declared are rounded in accordance with the provisions of article L. 133-10 of the Social Security Code.

Mariela Petrova

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Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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