Article D436-2 of the French Code governing the entry and residence of foreign nationals and the right of asylum
November 7, 2023
The annual tax paid by employers of foreign labour provided for in Article L. 436-10 of the Code de l’entrée et du séjour des étrangers et du droit d’asile (Code on the Entry and Residence of Foreigners and the Right of Asylum) is declared and settled by the taxpayer in accordance with the following procedures: 1° For those liable for value added tax subject to the normal taxation system mentioned…
