In France, there are two ways of taxing the possible benefits of a company: the income tax (known as impôt sur les revenus or IR) or the corporate tax (impôt sur les sociétés or IS).
The Registry of Commerce and Companies is an organism that belongs to the Commercial Court and which is used to register companies.
A legal notice is an advertisement that mentions the creation of a company.
These legal notices must appear in a journal authorised to publish legal ads (known as JAL in France), and which must be distributed in the district of the head office of the company (it can be a local, regional, or national journal).
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