CHOICE OF TAX Company taxation depends on the choice of legal status. On your own: Sole proprietorship or single-member companies are subject to Personal Income Tax (Impôt sur le revenu des personnes physiques, IRPP). With other people: Companies are subject to corporate income tax (impôt sur les sociétés, IS), with the exception of certain types of company such as the GIE, which is not taxable as such, but its members are. REGISTRATION / ENROLMENT The Centres de Formalités des Entreprises (CFE) of the consular chambers help entrepreneurs with the formalities involved in registering their business. The CFE must correspond to the nature of the business (CCI, CMA, CAP-NC). The CFE facilitates the process by centralising and checking all the documents required for the business start-up application, which it then forwards to the various organisations and administrations concerned: - Registration in the Registre d’Identification des Entreprises et des Établissements (RIDET) - Entry in the Registre du Commerce et des Sociétés (RCS) (CCI) or the Trades Register (CMA) or the Agriculture Register (CAP-NC): depending on the nature of your business - Registration for the business licence contribution (DSF). For companies, the first step is to block the share capital in an account opened in the name of the company being formed, sign and register the articles of association (with the tax authorities) and publish a legal notice. A company with its registered office in another country may open a secondary establishment in New Caledonia without creating a local structure (RIDET and RCS registration). In this case, the documents must be translated into French. 9 - SETTING UP A BUSINESS: INSTRUCTIONS FOR USE 93
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