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The French Southern and Antarctic Lands are a French overseas territory (Territoire d'outre-mer or TOM). It comprises:
1. Adélie Land (Terre Adélie), the French claim on the continent of Antarctica.
2. Crozet Islands (ĂŽles Crozet), a group in the southern Indian Ocean, south of Madagascar.
3. Kerguelen Islands (Archipel des Kerguelen), a group of volcanic islands in the southern Indian Ocean, southeast of Africa, approximately equidistant between Africa, Antarctica and Australia.
4. Saint Paul and Amsterdam Islands (ĂŽles Saint-Paul et Amsterdam), a group to the north of the Kerguelen Islands.
5. The Scattered Islands (Îles Éparses), a dispersed group of islands around the coast of Madagascar.
The region is also known as the French Southern Lands (French: Terres australes françaises) or the French Southern Territories, which emphasizes France's refusal to recognize French sovereignty over Adélie Land as part of the Antarctic Treaty System.
There are no permanent residents in the whole area. Around 150 people (in the winter) to 310 people (in the summer) are normally present in the French Southern and Antarctic Lands at any one time, however, they are mostly military personnel, authorities, scientific researchers, and support staff.
Because of their pristine nature, biodiversity, and massive bird populations, the Crozet, Kerguelen, Saint Paul, and Amsterdam Islands were designated as a UNESCO World Heritage Site as the "French Austral Lands and Seas" on July 5, 2019.
The standard workweek is 35 hours, with a weekly maximum of 48 hours, and an average of no more than 44 hours over a 12-week period. Contractual or collective bargaining agreements may allow for an increase in the 12-week average to 46 hours per week. The working day cannot exceed ten hours, although a contract or collective bargaining agreement may allow for an extension to twelve hours. Certain executives and white collar employees are exempt from these restrictions. While the majority of other employees may be required to work more than 35 hours per week, they must be compensated for the additional hours, which is typically done through additional vacation time.
In practice, due to the mid-day break, the standard French workday is actually longer than in many other countries, typically beginning between 8:00 and 9:00 AM and ending at 6:00 PM or later, with an hour-long or longer break between roughly 12:30 and 2:00 PM.
Employees must take a minimum of 35 consecutive hours of rest over a seven-day period.
Overtime is limited to 220 hours per year, and the workweek is limited to 48 hours, including overtime, which is compensated on a percentage of income basis. A collective bargaining agreement may establish a higher or lower rate of overtime.
Night work is defined as work performed between the hours of 9 p.m. and 6 a.m. Night work hours are determined by collective bargaining, but cannot exceed eight hours in a 24-hour period or 40 hours on average over a 12-week period.
Outside of standard office hours, employees in France have the "right to disconnect," which includes not checking, answering, or sending emails.
The monthly minimum wage is 1,554.58 EUR, which equates to 10.25 EUR per hour.
Healthcare is the most important benefit to people. The government's support for healthcare via the social security system is insufficient, particularly for optical and dental care. This is why employees value the additional coverage provided by their employer. When asked to rank three other common benefits in order of importance, the average employee will most likely say Disability, Death, and Retirement.
Employee benefits that are mandatory include old-age pension, elderly solidarity allowance, long-term disability pension, short-term disability pension, spouse's pension, death grant, and workers compensation. Supplemental employee benefits include retirement and death benefits, short-term and long-term disability insurance, medical insurance, workers' compensation, retirement, and career termination indemnities. Parental leave and profit sharing are among the benefits available.
The corporate tax, or impot sur les societes (IS), is a general yearly tax that applies to all profits generated in France by companies and other organizations. It affects about one-third of French businesses. For all of their operations, the standard rate is 33.3 percent. The net revenues from corporate tax in 2016 amounted to €29.9 billion. The difference between gross profit and costs and deductible expenditures equals taxable income. The gap between sales and expenses results in gross operating profit. In addition to the gross operational profit, all other revenue or gains are usually taxable: rental income, interest, deposits, and bonds. Long Term Capital Gains are taxed at a lower rate for a fixed period of years. Since 2012, a tax credit of 7% of total salary expenses has been subtracted from the gross tax payable.
For an income below, €9,700, the tax rate us 0.
For an income from €9,711 to €26,818, the tax rate is 14%.
For an income from €26,818 to €71,898, the tax rate is 30%.
For an income from €71,898 to €152,260, the tax rate is 41%.
For an income beyond €152,260, the tax rate is 45%.
The VAT (French: taxe sur la valeur ajoutée, TVA) is a general consumption tax levied on products and services sold in France. It is a proportionate tax on production collected by businesses and eventually funded entirely by the end buyer, i.e. the consumer, since it is included into the price of products or services.
The standard rate is currently set at 20%. There are two discounted rates: 10% for books, hotel stays, local public transit, and restaurant meals, and 5.5 percent for most groceries. Only prescription medicines insured by Social Security are subject to a 2.1 percent surcharge. In 2013, the net income from VAT was €141.2 billion.
In terms of visa policy, the norms of French overseas territories apply. As a consequence, depending on your nationality, you may either enter or not enter the French Southern Territories without a visa. Although France is a member of the Schengen Area Agreement, its overseas territories are not. Nonetheless, the regulations are roughly the same. EU residents do not need a visa to visit the French Southern Territories and may remain for as long as they choose. A few other nations are in the same boat. There are various limits and restrictions for different nations, which is why we urge that you do your homework before going.
So, what do individuals do if they are not citizens of a visa-waiver country? Of course, they apply for a visa. You may do so at a French embassy near you. Just be sure to give them a call before you go so you know exactly what the criteria are. There is a lot of useful information available online, but not all of it is trustworthy. The embassy is the most trustworthy source of information.
In France, employment contracts are typically for an indeterminate period of time, while there are a variety of alternative forms that are employed in special circumstances. must be written and Several forms of employment contracts, particularly fixed-term contracts, must always be in writing, and although a written contract is not always needed, it is nearly always advised. All written contracts should be in French, and any employee who does not speak French should be provided with a copy in their native language. There is no standard form for an indefinite duration contract since it is not particularly needed to be in writing, but it must contain certain terms and conditions.
A probation term must be indicated in the employment contract if the employee will be subject to one. Different regulations governing probationary periods may be included in collective bargaining agreements.
While indefinite-term contracts are the most common and favored kind of contract, employers may also use fixed-term contracts, part-time contracts, temporary contracts, or apprenticeship contracts as necessary, or follow a collective bargaining agreement.
Contracts for a certain period of time must always be in writing.
There is no set length for assignments. This is usually indicated in the employment contract for fixed-term employments.
Euro (EUR)
Because of its position and involvement in several European organizations, France is an economic powerhouse in Western Europe. The government also encourages international investment, giving the country an attractive location for growth. France boasts a stable and contemporary business environment that is ideal for startups and other companies trying to build a name for themselves.
Several criteria, such as the industry or kind of firm you intend to create, should be considered throughout the France subsidiary creation procedure. Do you have any key commercial deals or relationships? Have you thought about the nationality of the people you wish to hire? Before you begin the setup procedure, you must answer all of these questions.
In France, the most frequent kind of subsidiary is a private limited liability business known as a SARL (société à responsabilité limitée). To form a private LLC, you must first:
1. Examine the availability of your company's name.
2. Open a business bank account.
3. Open a physical office in France.
4. Select an auditor.
5. Publish the incorporation of your French subsidiary in the official publication.
5. Fill out tax forms, social security forms, and insurance forms for your business.
6. Commercial Court will stamp your company's books.
When planning to establish up your subsidiary in France, you must adhere to a number of French subsidiary legislation, including different French accounting and tax requirements. If your firm is located outside of the European Union (EU), the withholding tax on profits is 25%, but you may be able to receive lesser taxes due to double tax treaties signed by France.
You will require the following items, according to French subsidiary laws:
1. The subsidiary must be formed by at least two persons or corporate organisations.
2. A minimum share capital of one euro is required.
3. A manager who is a French resident or from the European Economic Area (EEA).
4. There can be no more than 100 stockholders.