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Home / Tolley's Global Mobility: Employment Taxes (Europe) /France /4. Withholding on benefits-in-kind / 4.4 Accommodation

4.4 Accommodation

France

Accommodation can be valued in two different ways:

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•�� the BIK is treated as a scale benefit determined by the number of rooms and gross monthly remuneration of

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1.3.1 Monthly filings

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

3.2 Sick leave and incapacity allowance

4.2 Company car

4.4 Car allowance

5.4.4 Obligations for foreign employers where no PE is created

5.3 Foreign employers

8.2 Appeals process

6.2 Double tax relief

5.1 Employer registration

2.2.4 Contributions for employers of 20+ employees

3.7.3 Sale of shares

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

3.3 Participatory bonus

3.3 Leave of absence

2.1.3 Tax calculation

7.1 Commuting costs