Foreign artists temporarily assigned to work in France under a sales contract concluded with an ente

 

OBLIGATIONS AND RESPONSABILITIES OF FRENCH PROMOTERS

As stipulated in provisions of the labor code concerning the fight against illegal labor practices, if the contract concerns a sum of more than € 3,000, the promoter based in France is obligated to ensure that he is contracting with a company that is legally established in a foreign country, and that this company has real legal status and is temporarily assigning its workers to work in France while respecting the conditions defined by article L. 341-5 of the labor code.

In all cases, the following must be requested :

1. Documents proving the legality of the contracting partner’s social situation :

• for citizens of the European Union : form E 101 ;

• for countries which have signed a bilateral social security agreement with France : individual temporary assignment certificates issued by the organization in charge of the social security system in the country of origin (see Promoters based in countries which have signed a convention with France ) ;

• or, documents attesting the legality of the fiscal situation (documents indicating the identity and address of the fiscal representative for the non-European company, TVA identification number in France for European promoters, etc. - see above, TVA ).

2. A sworn statement signed by the contracting partner :

• indicating if the partner intends, for execution of the said contract, to hire employees of foreign nationality, and if so, certifying that these employees are authorized to work in France, or that they will be authorized at the time of performance ;

• certifying that the work will be executed by employees who are employed legally as defined by articles L.143-3 and L. 320 of the labor code (pay slips, declaration preliminary to hiring) or as defined by equivalent laws in their countries of residence.

If registration with a professional registry is mandatory in the country where the company is based, the company must also provide :

• either a document emanating from the authorities in charge of the professional registry in that country ;

• or, an estimate, an advertising document or professional correspondence which indicates the name and status of the company, the complete address and the nature of its registration with a professional registry

• or, in the case of recently-formed companies, a document dated within the preceding three months from the authority in charge of the professional registry attesting that a request for registration has been filed.

In the event of a failure to carry out these verifications, the French promoter is jointly and severally responsible for the payment of the social and fiscal debts of the contracting partner. Thus, if the foreign company does not fulfill its obligations in France, the French organizations can order the French promoter to pay the totality of social and fiscal contributions. The French promoter is then responsible for initiating claims for reimbursement from the foreign partner.

Also, French promoters who contract with foreign promoters for the purchase of artistic performances may be subject to the withholding of taxes at the source for sums paid in foreign countries (see Taxes withheld from artistic performances ).