The tax status of the new Parisian annex of the International Football Federation (FIFA) and its employees, based at the Hôtel de la Marine, place de la Concorde in Paris, is a well-kept secret. According to information from WorldFIFA will however not be subject to corporation tax in France.
The reason ? Its activities carried out in France are, in the eyes of the Ministry of Economy and Finance, “non-commercial and non-profit”, as explained by a connoisseur of the project. “The appendix has no legal status, the single legal personality being in Switzerland for the moment, develops this same source. FIFA will advise later if it deems it preferable, useful or necessary to do more. Therefore, there is no tax question on the structure of the annex. »
The Paris annex is supposed to accommodate seventy FIFA employees from Zurich, including those in charge of the Forward development program and issues of governance and cooperation with African federations. The return of part of FIFA’s activities to Paris had been negotiated in December 2018 by the President of the Republic Emmanuel Macron and FIFA President Gianni Infantino.
By installing part of its services in the Hôtel de la Marine, a building built in the 18thand century and renovated in part thanks to funds from Qatar, host country of the 2022 World Cup, FIFA has returned to its origins: created in 1904 in the French capital, it established its headquarters in Zurich in 1932.
Posted worker status
Initially, FIFA planned to transfer its marketing activities to France before being scalded, according to several sources, by “local taxation”. A non-profit association registered in the commercial register of the canton of Zurich, FIFA enjoys an advantageous status in Switzerland, like the other sports organizations established there: it is subject to a tax rate on profit of 12%.
Under a tax ruling negotiated with Bercy and the granting of seconded worker status, the seventy employees of FIFA’s Paris office from Zurich will not pay their social security contributions in France and will retain their social protection in Switzerland. for two years. This seconded worker status also concerns French FIFA employees from Zurich. On the other hand, new French employees recruited to work in the Paris annex will be subject to the French tax and social security regime.
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