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Article 1003 of the French General Tax Code

Insurance companies and all other insurers established in France, in a Member State of the European Union or in another State party to the Agreement on the European Economic Area acting in France under the freedom to provide services are required, before commencing their operations, to make a declaration to the administration department on which their registered office or establishment depends, stating the nature of these operations and the name…

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Article 1004 of the French General Tax Code

Foreign insurers established outside the European Economic Area are required to have a French representative approved by the tax department who is personally liable for the tax and penalties. The approval and withdrawal of responsible representatives are published in the Journal Officiel, at the instigation of the tax department. Each year, in January, the administration publishes a list of foreign insurers with a responsible representative on the previous 31 December…

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