{"id":12748,"date":"2026-04-26T20:30:37","date_gmt":"2026-04-26T18:30:37","guid":{"rendered":"https:\/\/sedi.pixecom.site\/sedi\/?post_type=services&#038;p=12748"},"modified":"2026-04-26T21:12:04","modified_gmt":"2026-04-26T19:12:04","slug":"rfe","status":"publish","type":"services","link":"https:\/\/sedi.pixecom.site\/sedi\/services\/rfe\/","title":{"rendered":"MFRFR-RFE"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12748\" class=\"elementor elementor-12748\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d753cc e-flex e-con-boxed e-con e-parent\" data-id=\"6d753cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a7d8c06 e-con-full e-flex e-con e-child\" data-id=\"a7d8c06\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cff9213 dt-nav-menu_align-left dt-sub-menu_align-left elementor-widget elementor-widget-the7_nav-menu\" data-id=\"cff9213\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;submenu_display&quot;:&quot;always&quot;}\" data-widget_type=\"the7_nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"dt-nav-menu--main dt-nav-menu__container dt-sub-menu-display-always dt-icon-align- dt-icon-position- dt-sub-icon-position- dt-sub-icon-align-\"><ul class=\"dt-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-12834 first has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">HOW TO FORM<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12839 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/rfe\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">RFE<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12843 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/succursale-branch\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Succursale<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12840 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/sarl\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">SARL<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12838 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/sas\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">SAS<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13002 has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">MAIN ISSUES<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom 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class=\"menu-text\">Imposition<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12850 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/contrats-groupe-obligatoires-prevoyance-sante\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Contrats groupe obligatoires<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13003 has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">FOCUS ON<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12841 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/conges-payes\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Cong\u00e9s pay\u00e9s<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12837 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/larret-maladie\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">L&rsquo;arr\u00eat maladie<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12845 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/pdr-medecine-du-travail-vip-2022\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">M\u00e9decine du travail<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12849 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/le-conge-supplementaire-de-naissance\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Le cong\u00e9s suppl\u00e9mentaire de naissance<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12842 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/contrat-de-travail-le-forfait-jours\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Le forfait \u00ab\u00a0jours\u00a0\u00bb<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12851 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/les-differentes-ruptures-de-contrat\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Les diff\u00e9rentes ruptures de contrat<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12846 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/rupture-conventionnelle-procedures-france\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Rupture conventionnelle<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13033 last has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">CASE STUDIES<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13034 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/questions-autour-de-la-tva\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Questions autour de la TVA<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13040 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/creer-une-entreprise-en-france' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Cr\u00e9er une entreprise en France<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13046 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/issues-sociales-et-embauches\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Issues sociales et embauches<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ad3ed4 e-con-full e-flex e-con e-child\" data-id=\"6ad3ed4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e3bcb elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"66e3bcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/HTF-RFE-2022-Marche-Francais-Francais-SEDI-Group.pdf\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"T\u00e9l\u00e9charger la fiche\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/HTF-RFE-2022-Marche-Francais-Francais-SEDI-Group.pdf\" >\n\t\t\t\t\t\t\tT\u00e9l\u00e9charger la fiche\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d076a5 elementor-widget elementor-widget-text-editor\" data-id=\"2d076a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 class=\"p1\">RFE<br \/>Repr\u00e9sentant(s) de firme \u00e9trang\u00e8re<\/h1><h2>(statut salari\u00e9)<\/h2><p>ESEF (employeur \u00e9tranger sans \u00e9tablissement en France)<\/p><p data-start=\"197\" data-end=\"303\"><strong>Lorsqu\u2019une soci\u00e9t\u00e9 souhaite \u00e9tendre ses activit\u00e9s \u00e0 l\u2019international, plusieurs options s\u2019offrent \u00e0 elle :<\/strong><\/p><p data-start=\"305\" data-end=\"428\"><strong>Etablissements Non Stables \u2013 A but repr\u00e9sentatif uniquement<\/strong><br data-start=\"364\" data-end=\"367\" \/><strong>Etablissements Stables \u2013 Comptabilit\u00e9 fran\u00e7aise obligatoire<\/strong><\/p><ol data-start=\"430\" data-end=\"1810\"><li data-section-id=\"c1o5d3\" data-start=\"430\" data-end=\"750\">Le RFE \u2013 Representant(s) de Firme Etrang\u00e8re:<br data-start=\"477\" data-end=\"480\" \/>Agit au nom de la Soci\u00e9t\u00e9 M\u00e8re et fait remonter toutes donn\u00e9es commerciales ou de d\u00e9veloppement \u00e0 la Soci\u00e9t\u00e9 M\u00e8re pour validation.<br data-start=\"610\" data-end=\"613\" \/>Ne peut \u00eatre en charge du cycle commercial complet sous peine d\u2019une requalification fiscale en \u00e9tablissement stable de la Soci\u00e9t\u00e9 M\u00e8re.<\/li><li data-section-id=\"1a6t718\" data-start=\"752\" data-end=\"1099\">Le Bureau de Liaison ou de Repr\u00e9sentation:<br data-start=\"797\" data-end=\"800\" \/>Bureau local officiel autoris\u00e9 uniquement \u00e0 repr\u00e9senter la Soci\u00e9t\u00e9 M\u00e8re en termes de Marketing &amp; de d\u00e9veloppement B to B\/C. Il peut compter plusieurs employ\u00e9s.<br data-start=\"959\" data-end=\"962\" \/>Ne peut \u00eatre en charge du cycle commercial complet sous peine d\u2019une requalification fiscale en \u00e9tablissement stable de la Soci\u00e9t\u00e9 M\u00e8re.<\/li><li data-section-id=\"192dh8t\" data-start=\"1101\" data-end=\"1349\">La Filiale:<br data-start=\"1115\" data-end=\"1118\" \/>Soci\u00e9t\u00e9 enti\u00e8rement fran\u00e7aise dont l\u2019apport en capital est partiellement ou totalement d\u00e9tenu par la Soci\u00e9t\u00e9 M\u00e8re (ref: How to form SARL).<br data-start=\"1256\" data-end=\"1259\" \/>Soumise \u00e0 la r\u00e9glementation comptable fran-\u00e7aise et \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s fran\u00e7ais.<\/li><li data-section-id=\"1m80wtu\" data-start=\"1351\" data-end=\"1521\">La Succursale:<br data-start=\"1368\" data-end=\"1371\" \/>Etablissement \u00e9tranger \u2013 Pas d\u2019apport en capital en France.<br data-start=\"1430\" data-end=\"1433\" \/>Soumis \u00e0 la r\u00e9glementation comptable fran\u00e7aise et \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s fran\u00e7ais.<\/li><li data-section-id=\"1w922u4\" data-start=\"1523\" data-end=\"1810\">Le Repr\u00e9sentant ou l\u2019Agent Fiscal:<br data-start=\"1560\" data-end=\"1563\" \/>Son r\u00f4le est de repr\u00e9senter la Soci\u00e9t\u00e9 M\u00e8re Etrang\u00e8re pour les questions fiscales et de TVA<br data-start=\"1654\" data-end=\"1657\" \/>lorsqu\u2019un \u00e9tablissement stable n\u2019est pas enregistr\u00e9 en France et que les transactions commerciales exigent que l\u2019imp\u00f4t &amp;TVA soient d\u00e9clar\u00e9s localement.<\/li><\/ol><p class=\"p2\">Le statut RFE permet \u00e0 une soci\u00e9t\u00e9 \u00e9trang\u00e8re d\u2019embaucher du personnel de repr\u00e9sentation en France et ainsi d\u2019aborder en douceur une implantation sur ce march\u00e9, qui demeure particuli\u00e8rement attractif en terme de d\u00e9bouch\u00e9s !<\/p><p class=\"p2\">L\u2019employeur se pla\u00e7ant ainsi dans une d\u00e9marche fran\u00e7aise permettant d\u2019en comprendre les enjeux \u00e9conomiques et culturels afin d\u2019optimiser sa strat\u00e9gie. Ce statut a aussi le m\u00e9rite de proposer des postes particuli\u00e8rement int\u00e9ressants tr\u00e8s diversifi\u00e9s \u00e0 des r\u00e9sidents fran\u00e7ais ayant des capacit\u00e9s entrepreneuriales, tout en b\u00e9n\u00e9ficiant d\u2019un statut de salari\u00e9 fran\u00e7ais et de ses avantages.<\/p><h2 class=\"p2\"><b>OBLIGATIONS DE L\u2019EMPLOYEUR ETRANGER <\/b><\/h2><p class=\"p3\"><span class=\"s1\">\u2022 <\/span>S\u2019immatriculer en tant qu\u2019employeur en France :<\/p><p class=\"p3\">SIRET &amp; APE d\u00e9livr\u00e9s par l\u2019INSEE apr\u00e8s enregistrement aupr\u00e8s de l\u2019URSSAF d\u2019Alsace &#8211; CNFE<\/p><p class=\"p5\"><span class=\"s1\">\u2022 <\/span>D\u00e9finir un profil de poste respectant les crit\u00e8res de non taxabilit\u00e9 en France<\/p><p class=\"p5\"><span class=\"s1\">\u2022 <\/span>Appliquer et respecter le droit du travail fran\u00e7ais et la CCN (Convention Collective Nationale ) applicable<\/p><p class=\"p5\"><span class=\"s1\">\u2022 <\/span>D\u00e9clarer l\u2019embauche et enregistrer le salari\u00e9 aux contrats groupe obligatoires (retraite, pr\u00e9voyance et mutuelle)<\/p><p class=\"p5\"><span class=\"s1\">\u2022 <\/span>Respecter les d\u00e9lais des d\u00e9clarations sociales et r\u00e8glements de charges sociales ( mensuelles, trimestrielles et annuelles)<\/p><p class=\"p6\">\u2022 G\u00e9n\u00e9rer une fiche de paie mensuelle<\/p><h2 class=\"p2\"><b>ORGANISMES SOCIAUX DESIGNES POUR LE STATUT RFE <\/b><\/h2><p class=\"p5\"><span class=\"s1\">\u2022 <\/span>URSSAF d\u2019Alsace, 67945 Strasbourg cedex 9 (maladie), y est bas\u00e9 le CNFE (Centre National des Firmes Etrang\u00e8res), charg\u00e9 de l\u2019enregistrement des nouveaux RFE.<\/p><p class=\"p3\"><span class=\"s1\">\u2022 Malakoff Humanis <\/span>(retraite compl\u00e9mentaire)<\/p><h2 class=\"p2\"><b>PROFIL DE POSTE <\/b><\/h2><p class=\"p3\">Ce salari\u00e9 ne peut en aucune mani\u00e8re \u00eatre d\u00e9cisionnaire de l\u2019int\u00e9gralit\u00e9 du cycle commercial. Il agit seulement en qualit\u00e9 de repr\u00e9sentant, au nom de sa soci\u00e9t\u00e9, prospecte, analyse le march\u00e9, diffuse les documentations de sa soci\u00e9t\u00e9. Il re\u00e7oit les instructions de la Maison m\u00e8re et fait syst\u00e9matiquement remonter toute commande \u00e9ventuelle ou besoin SAV. Les ventes r\u00e9alis\u00e9es en France doivent continuer \u00e0 \u00eatre g\u00e9r\u00e9es depuis la Maison m\u00e8re, en ce qui concerne les cotations, tarifications et livraison de marchandises et services. Cela prouve effectivement la NON TAXABILITE de la soci\u00e9t\u00e9 \u00e9trang\u00e8re \u00e0 la fiscalit\u00e9 fran\u00e7aise &#8211; sauf pour les charges sociales ! (Convention de Rome 1980).<\/p><h2 class=\"p2\"><b>ATTENTION ! <\/b><\/h2><p class=\"p3\">Si le travail effectif du RFE en France est consid\u00e9r\u00e9, apr\u00e8s contr\u00f4le, comme g\u00e9n\u00e9rant directement une valeur ajout\u00e9e en France, les Imp\u00f4ts ont les moyens de requalifier l\u2019activit\u00e9 en succursale ou filiale et d\u2019exiger une r\u00e9vision des comptes li\u00e9s aux transactions fran\u00e7aises sur les 5 \u00e0 10 derni\u00e8res ann\u00e9es. Si cette requalification a lieu, il faudra effectivement reconstruire la comptabilit\u00e9 Fran\u00e7aise sur les ann\u00e9es redress\u00e9es et appliquer les taxes fran\u00e7aise en sus des p\u00e9nalit\u00e9s sur les b\u00e9n\u00e9fices fran\u00e7ais !<\/p><h2 class=\"p2\"><b>DROIT DU TRAVAIL et CCN <\/b><\/h2><p class=\"p3\">De m\u00eame que pour tout salari\u00e9 fran\u00e7ais, le RFE est soumis au <b>Droit du Travail Fran\u00e7ais <\/b>et doit b\u00e9n\u00e9ficier d\u2019un contrat de travail \u00e9crit d\u00e9finissant son statut &#8211; usuellement cadre de par sa fonction isol\u00e9e &#8211; son niveau de salaire, la Convention Collective applicable et ses droits en cas de licenciement ou de rupture pendant la p\u00e9riode de pr\u00e9avis.<\/p><p class=\"p3\">Le RFE par extension doit pouvoir b\u00e9n\u00e9ficier des m\u00eames droits sociaux en mati\u00e8re de contrats groupe que n\u2019importe quel salari\u00e9 Fran\u00e7ais en mati\u00e8re de Retraite, Pr\u00e9voyance et Mutuelle.<\/p><p class=\"p3\">Toutefois, les actions de formation initi\u00e9es au b\u00e9n\u00e9fice des RFEs ne peuvent pas \u00eatre prises en charge par un OPCA, car les RFEs ne sont soumis ni au paiement de la Taxe d\u2019Appren-tissage (TA), ni \u00e0 celui de la Taxe Formation Professionnelle Continue (FPC). Par extension, il n\u2019est pas non plus possible de mettre en place de contrat de location pour un v\u00e9hicule de fonction financ\u00e9 par l\u2019employeur en direct car le RFE ne peut \u00eatre soumis \u00e0 la taxe sur les v\u00e9hicule de fonction (TVTS) de par la non existence d\u2019un \u00e9tablissement stable en France.<\/p><p class=\"p3\">En cas de besoin d\u2019un v\u00e9hicule de fonction, la location se fait g\u00e9n\u00e9ralement par le biais du salari\u00e9 lui-m\u00eame qui se fait ensuite rembourser.<\/p><p class=\"p3\">En cas de licenciement le RFE re\u00e7oit les allocations ch\u00f4mage.<\/p><p class=\"p3\">La dur\u00e9e et le montant des allocations ch\u00f4mage est d\u00e9termin\u00e9 de la m\u00eame fa\u00e7on que pour les autres salari\u00e9s fran\u00e7ais.<\/p><h2 class=\"p2\"><b>REMBOURSEMENT DE FRAIS &amp; TVA Fran\u00e7aise <\/b><\/h2><p class=\"p2\">De par leur statut non taxable en France, les employeurs de RFEs ne d\u00e9tiennent g\u00e9n\u00e9ralement pas de compte en banque en France. La gestion des frais s\u2019effectue donc par le biais du RFE, sous forme d\u2019avance de frais ou de remboursements mensuels. L\u2019obtention de factures d\u00fbment libell\u00e9es \u00e0 l\u2019ordre et \u00e0 l\u2019adresse de la soci\u00e9t\u00e9 \u00e9trang\u00e8re permet g\u00e9n\u00e9ralement l\u2019obtention du remboursement de la TVA Fran\u00e7aise une fois par an &#8211; sous condition que la soci\u00e9t\u00e9 soit immatricul\u00e9e \u00e0 la TVA dans son pays d\u2019origine:<\/p><p class=\"p4\"><span class=\"s1\">\u2022 <\/span>Directive 2008\/9\/CE du 12 f\u00e9vrier 2008 pour les entreprises EU .<\/p><p class=\"p5\"><span class=\"s1\">\u2022 <\/span>Directive 86\/560\/EEC du 17 novembre 1986 pour les entreprises non EU.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Starting your business with us is easy! 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