Home Glossary
33 terms · updated regularly

Legal glossary

Key French residence, business and tax terms explained in three languages, so you can read official documents with confidence.

APS Autorisation provisoire …
Residence

Temporary residence authorisation, common for new graduates seeking work or founding a business, usually valid ~12 months.

Bpifrance
Company

France's public investment bank: financing, guarantees and support for entrepreneur-project assessment.

Casier judiciaire
Admin

Criminal-record extract, required for many residence and nationality applications.

CERFA
Admin

Numbering system for official French administrative forms; each procedure has its CERFA form.

CFE Cotisation foncière des …
Tax

Local business property tax, due each December; first year may be exempt.

Convention fiscale
Tax

Bilateral tax treaty (e.g. France-China) allocating taxing rights and preventing double taxation.

Domiciliation
Company

A company's legal registered address, without needing a physical office.

INPI Institut national de la …
Admin

National industrial-property institute: the single window for company formalities, trademarks and patents.

IR Impôt sur le revenu
Tax

Personal income tax, progressive rates on the household's worldwide income, filed April–June.

IS Impôt sur les sociétés
Tax

Corporate income tax at 25%, with a reduced 15% rate on an initial profit band for small companies.

Justificatif de domicile
Admin

Proof of address: a utility/internet bill or lease less than 3 months old.

KBIS
Company

A company's official identity document from the commercial registry, proving legal registration and key details.

Micro-entrepreneur
Company

Simplified self-employed regime: contributions and tax based on turnover, minimal accounting.

Naturalisation
Residence

Process of acquiring French nationality under residence-length, language and integration conditions.

OFII Office français de l'imm…
Admin

French Office of Immigration and Integration: visa validation, medical check and integration formalities.

Passeport Talent
Residence

Multi-year residence permit (up to 4 years) for skilled talents, founders, investors and cultural professionals, covering family.

Préfecture
Admin

Departmental administration handling residence-permit applications, issuance and renewals.

RCS Registre du commerce et …
Company

Trade and companies register where commercial businesses must be registered.

Récépissé
Admin

Receipt issued by the prefecture after filing an application, proving legal stay while it is being processed.

Regroupement familial
Residence

Procedure letting a lawfully resident foreigner bring their spouse and minor children, subject to housing and income conditions.

Résidence fiscale
Tax

Tax-residency status, deciding whether you are taxed on worldwide or French-source income.

SARL
Company

Limited liability company, suited to multiple partners; a majority manager is a non-salaried worker (TNS).

SAS
Company

Simplified joint-stock company: flexible governance, investor-friendly, for two or more partners.

SASU
Company

Single-shareholder simplified joint-stock company; the president is treated as an employee for social security. Flexible, solo-friendly.

SIREN / SIRET
Company

Business identifiers: SIREN (9-digit legal entity) and SIRET (14-digit specific establishment).

SMIC
Tax

Statutory minimum wage, often used as an income threshold (in multiples) for residence applications.

Statuts
Company

Founding document defining the company's form, capital, governance and shareholder rights.

Titre de séjour
Residence

Document allowing a foreign national to reside legally in France: one-year, multi-year or ten-year permit.

Traducteur assermenté
Admin

Sworn translator whose translations are legally valid for documents submitted to the administration.

TVA Taxe sur la valeur ajoutée
Tax

Value-added tax; exempt below a threshold, otherwise declared quarterly or monthly.

URSSAF
Tax

Body that collects social-security contributions from the self-employed and businesses.

VIE Volontariat Internationa…
Residence

International corporate volunteering scheme; a status change is often needed when the contract ends.

VLS-TS Visa long séjour valant …
Residence

Long-stay visa equivalent to a residence permit, validated online with OFII after arrival, no separate card needed.

💬

A term you don't understand?

Our consultants decode your official documents and tell you what to do next.