English-speaking chartered accountants · Paris · French subsidiaries & branches of foreign groups

Your French entity has French obligations.
We carry them.

AUXILIUM specialises in accounting, tax and payroll services for French subsidiaries and branches of foreign groups. We handle your local compliance obligations, from initial registration to annual filings. We also prepare financial reporting for your parent company, in line with its requirements and closing timetable.

The risk

Without local expertise, French compliance risks can go unnoticed.

When your French operations are managed from abroad, local obligations can be overlooked. A missed tax deadline, an accounting file that does not meet French requirements or a regulatory change that has escaped your attention can expose your entity to penalties and unexpected costs. Some issues may only come to light during a tax audit.

AUXILIUM provides ongoing local oversight, monitoring deadlines, reviewing accounting records and tracking relevant regulatory changes to help identify and address compliance issues early.

Services

What France requires. What we do about it.

Our services cover your French entity's accounting, tax and payroll obligations, helping you maintain compliance throughout the year.

Precision work on a technical document
01

Accounting & Bookkeeping under French GAAP

The requirement. Statutory accounting records must be kept in French and in euros, regardless of the language or currency used for group reporting (Article L. 123-22 of the French Commercial Code).

Our service. We handle your day-to-day bookkeeping, either in your existing accounting system or using our own software. We also prepare interim and annual accounts in accordance with French GAAP.

02

US GAAP / IFRS to French GAAP conversion

The requirement. Accounts prepared under another accounting framework must be adjusted to French GAAP for local statutory reporting and to provide the accounting basis for the corporate tax return.

Our service. Working from your existing accounting records, we make the necessary conversion adjustments and prepare your French statutory accounts. We also handle filing with the commercial court registry where required.

03

FEC preparation & review

The requirement. French subsidiaries and branches that keep computerised accounts must provide an accounting entries file (FEC) during a tax audit. The file must meet prescribed format and content requirements.

Our service. We prepare a compliant FEC from your accounting records when your system cannot generate one. Where a file is already available, we review it and resolve the compliance issues identified.

04

Tax returns

The requirement. VAT, corporate income tax and local business taxes each have their own filing requirements and deadlines. Transactions such as dividend distributions may also trigger additional obligations.

Our service. We prepare and submit your French tax filings on time, including the annual corporate income tax return and supporting schedules.

05

E-invoicing reform

The requirement. Businesses established in France and subject to VAT must be able to receive electronic invoices through an approved platform from 1 September 2026, regardless of size. Issuing and e-reporting obligations apply from the same date to large and mid-tier companies, and from 1 September 2027 to SMEs and micro-enterprises. A PDF sent by email alone does not meet the e-invoicing requirements. Transitional arrangements do not remove the obligation to appoint a platform (impots.gouv.fr).

Our service. We help you select an approved platform and coordinate its implementation with your teams, taking account of your invoicing processes and your group's existing systems.

06

Group reporting

The requirement. Beyond its French statutory obligations, your entity may also need to provide financial information for the parent company's own reporting.

Our service. We prepare your reporting package to the group's specifications and deliver it in line with its closing timetable.

07

Payroll

The requirement. From your first hire in France, you must make pre-employment declarations, submit monthly payroll filings (DSN) and comply with any applicable collective agreement.

Our service. We prepare payslips, submit the required declarations and handle the payroll administration associated with absences, leave and employee departures.

Q&A

What foreign groups ask us.

Do you provide English-speaking accounting services in Paris and across France?

Yes. AUXILIUM acts as your English-speaking chartered accountant (expert-comptable) in France. Based in Sartrouville, in the Paris area, we support subsidiaries and branches nationwide. We communicate with your finance team and prepare group reporting in English, while keeping statutory accounting documents in French. Most work is carried out remotely, with meetings by video call.

Can you act as the accountant for the French subsidiary or branch of a foreign group?

Yes. French subsidiary accounting is central to our practice. We also support French branches of foreign groups, handling local bookkeeping, tax returns and payroll, alongside reporting to the parent company. We can work in your existing accounting system or use our own software. The engagement letter sets out the services, responsibilities and deliverables agreed with your team.

Can you convert accounts from US GAAP or IFRS to French GAAP?

Yes. We handle US GAAP to French GAAP conversion and work from IFRS or other accounting frameworks. We apply the Plan Comptable Général, document the conversion adjustments and reconcile the resulting statutory accounts to the figures reported to your group. The reconciliation provides a clear audit trail for your finance team, auditors and the French tax authorities. The corporate tax return also incorporates any adjustments required under French tax rules.

Can a foreign company hire employees and run payroll in France without a local entity?

Yes. A foreign company can hire employees in France without first setting up a subsidiary or branch. We provide French payroll for foreign companies, handling employer registration, payslips, social security filings, income tax withholding and liaison with the Urssaf Foreign Companies Service (Service Firmes Étrangères). The employee's role and working arrangements also need to be assessed for any risk of a taxable presence in France. If you later establish a subsidiary or branch, we coordinate the payroll transition and related formalities.

Do you handle VAT registration in France for foreign companies?

Yes. We first assess whether your activities require a French VAT number. For companies established in the EU or in a non-EU country exempt from fiscal representation, we handle registration and periodic VAT returns. Where an accredited fiscal representative in France is required, we assist with the appointment and coordinate the registration and filings with them.

What does a French subsidiary have to file each year?

The main annual requirements generally include filing French statutory accounts with the commercial court registry after approval and submitting the corporate tax return and supporting schedules (liasse fiscale) to the French tax authorities. VAT and payroll declarations, where applicable, follow separate deadlines throughout the year. We handle annual accounts filing in France and the returns covered by our engagement, and provide your finance team with confirmation in English of each submission.

How much does an accountant cost in France for a subsidiary?

Accountant fees in France depend on the work involved. We assess your transaction volumes, payroll headcount and group reporting requirements, then propose a fixed fee for a clearly defined scope. The engagement letter (lettre de mission) sets out the services, deliverables and charges before work begins. Any additional work is agreed and priced in advance. The initial consultation and quotation are free of charge, with no obligation.

Can we change accountants in France during the financial year?

Yes. You can switch accounting firms in France without waiting for year-end, subject to your existing engagement terms and any applicable notice period. We liaise with your outgoing accountant, coordinate the transfer of the records and agree a handover date. Before the transition, we confirm which firm is responsible for each upcoming filing.

The same high standards. For every client.

Laetitia Da Mota is a French chartered accountant with ten years' experience in practice. She has managed accounting and tax engagements for a diverse client base, including French subsidiaries and branches of foreign groups.

She founded AUXILIUM on a simple principle: the quality of advice should not depend on the size of the business. For your group's French operations, that means local advisers who are easy to reach, give considered answers and take responsibility for the work delivered.

A dedicated team

You work with a team that knows your business, with clearly defined responsibilities and points of contact.

Rigour

We document key accounting and tax judgements and plan ahead for filing and reporting deadlines.

Clarity

Your engagement letter sets out the scope of our services, the deliverables and the fees.

Laetitia Da Mota

Expert-comptable · Founder & President

Laetitia Da Mota, chartered accountant, founder and president of AUXILIUM

Registered with the Ordre des experts-comptables, Paris Île-de-France region.
Practitioner no. 140002378201 · Firm no. 140003211701
Professional indemnity insurance: Verspieren, cover across France.
AUXILIUM · SASU · SIREN 991 581 026 · RCS Versailles

Let's discuss your French operations.

Arrange a no-obligation introductory meeting with our team, by video call or at our office.

Call us

+33 7 88 12 38 41 Monday to Friday

Email us

contact@auxilium-expertise.fr We reply within one working day.

Visit us

134 Avenue Jules Ferry
78500 Sartrouville, France
By appointment