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Article L7233-1 of the French Labour Code

A legal entity or sole proprietorship which places workers with natural persons who are employers or which, on behalf of the latter, carries out administrative formalities and social security and tax declarations relating to the employment of these workers may ask employers for a contribution to cover its management costs.

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Article L7233-2 of the French Labour Code

A declared legal entity or sole proprietorship that provides personal services exclusively to individuals benefits from : 1° A reduced rate of value added tax under the conditions set out in i of Article 279 of the General Tax Code; 2° Assistance under the conditions set out in article 199 sexdecies of the same code.

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