Focus

Breach of employment contract

Terminating an employment contract carries, for the employee and the employer, rights and duties. Reforms have been carried out in France in recent years in order to make the system more transparent and more predictable for each party.

Research tax credit

For 40 years, the research tax credit (Crédit Impôt Recherche, CIR) has made it possible to support research activities carried out by companies of all sizes established in France. This original system, favorable to research in its different dimensions (fundamental, applied or experimental), is a decisive factor in promoting technological innovation and facilitating the longer-term development of companies.

Free shares and stock options

To retain or motivate its employees or managers, and give them additional remuneration, a company, whether listed or not, can grant them its own shares, free of charge or under advantageous conditions compared to their stock price.

Impatriate tax regime

France intends to facilitate the creation of jobs by its companies, but also to attract employees who previously worked outside France. The impatriate tax regime thus allows people coming to work in France to benefit from tax and social advantages for several years, under conditions.

Approval of financial institutions: ACPR or AMF?

The protection of savings, the quality of the information provided to investors and the proper functioning of financial markets require that the players who participate in them be properly supervised: the Prudential and Resolution Authority (ACPR) and the Financial Markets Authority (AMF) have, depending on the approvals or authorizations requested by these financial institutions, distinct but complementary missions and responsibilities.

International education offer in Paris Region

National education is a public service provided by the State (school programs, national diplomas, management of teaching and administrative staff) subject to the powers of local authorities:

- Municipality: ownership of public schools, organization of school catering, management of non-teaching staff, school sectorization;

- Department: property of public middle school, organization of school catering, management of technical personnel, sectorization, transport, complementary activities;

- Region: ownership of public high schools, organization of school catering, management of technical staff, sectorization, transport, vocational training and course orientation.

The attached guide, established by Choose Paris Region, presents the international educational offer in Île-de-France.