Quid

(sources: European commission - Europe is with you - Companies)

To open a branch
 

Go back to validation: 02/2009

Highlights

Very undertaken legally established in a country of the EU is authorized to open a secondary school (office, arranges, branch or subsidiary company) in another Member State.

Freedom of establishment stated in treaty EC (article 43)
Freedom of establishment.

Types of secondary school
 

The companies can open the following secondary schools:

• an office, which represents the company and proposes information on the products, without undertaking marketing activity;

• an agency, which represents the company;

• a branch, which constitutes a more independent entity and carries on activities in its proper name, but always on behalf of the company;

• a subsidiary company, which represents an entity juridically made up in the country host, according to one of the legal shapes of company authorized in this country and whose capital is held to 100% by the parent company (unipersonal company recognized in the whole of the EU) or is controlled by the parent company in collaboration with minority local partners (joint venture).
The offices, agencies and branches do not have legal personality, contrary to the subsidiary companies, which are juridically independent of the parent company..

 
Requirements
 

The companies wishing to create a secondary school in another country of the EU must:

• to respect the professional codes of deontology;

• to obtain the authorizations necessary;

• to answer the whole of the necessary criteria.

Whatever the country of the EU, the branches must:

• to be registered with the registers of the companies and to be recorded near the authorities in charge of the tax/collection of taxes and of the VAT, as well as offices of social security;

• to publish information (identical in all the countries of the EU) on the parent company and their activities.

The subsidiary companies must also apply the procedures of recording of the legal people into force in their host country.
The persons in charge of offices and agencies must be recorded near the chambers of commerce, obtain an authorization and check their tax obligations in the host country, according to the nature or of the volume of their activities.

Helps and personalized councils
 

The network Enterprise Europe Network provides to the companies of information and the councils on the various types of secondary schools

Presentation of the network Enterprise Network Europe

Network Enterprise Network Europe - Contact points

SOLVIT helps the companies to regulate the problems due to a bad application of the legislation on the interior market by the national public authorities.

Presentation of SOLVIT

Contact points SOLVIT

Legal texts
 

Articles 43 et 48 du traité instituant la Communauté européenne

Directive 2006/123/CE du Parlement européen et du Conseil du 12 décembre 2006 relative aux services dans le marché intérieur (JO L 376 du 27.12.2006, pp. 36-68)

Onzième directive 89/666/CEE du Conseil, du 21 décembre 1989, concernant la publicité des succursales créées dans un État membre par certaines formes de société relevant du droit d'un autre État (JO L 395 du 30.12.1989, pp. 36-39)

 



   
           
 
 
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