Reference documents
About the French Flag RIF
Published on 4 February 2011 (updated on 4 May 2012)
- Law no. 2005-412 of 3 May 2005 on the creation of the RIF
- Decree no. 2006-142 of 10 February 2006 on the creation of the Guichet Unique
- Order of 8 November 2006 implementing article 6 of law no. 2005-412 of 3 May 2005 on the creation of the RIF and defining the conditions for the boarding of pupils from the merchant shipping schools aboard vessels registered with the French Flag RIF
- Circular of 5 May 2006 on operation of the Guichet Unique of the RIF
Recreational vessel registration guide
- Order of 23 May 2008 - Division 242
The order of 23 May 2008 amending the order of 23 November 1987 and its appendix entitled Division 242 for recreational vessels with a hull length equal to or greater than 24m and with a gross tonnage less than 3,000 were published in the Official Gazette dated 10 July 2008 (see the full text)
- Inter-ministerial Circular no.423 of 9 July 2008
on registering 24 length overall commercail yachts with the RIF
- Official customs bulletin 6603 from 24 June 2004
on the taxation and customs system for sailing with commercial r yachts
Commercial vessel registration guide
- Decree setting out the list of scheduled international passenger transportation lines stated in article 2 of law no. 2005-412 of 3 May 2005
- Article 219 of the Customs Code
setting out the rules for vessels registering under the French Flag.
Taxation
- Official taxation bulletin 4H-3-08 (11 April 2008)
on the amendments to the options system for tonnage taxation for sea transportation companies.
- Official taxation bulletin 4 D-2-08 (4 April 2008)
on the depreciation of goods that have been leased or provided by natural persons and the structures of the tax system for partnerships.
- Official taxation bulletin 5 B-15-06 No. 63 of 6 APRIL 2006
Tax on earnings. article 81 A. Full and partial exemptions for salaries received by employees domiciled in France who carry out their activities in a State other than France or than that of the employer’s location (article 51 on the budget amendment act for 2005 no. 2005-1720 of 30 December 2005)
- Official customs bulletin 6603 from 24 June 2004
on the taxation and customs system for sailing with commercial recreational vessels.
- Official customs bulletin 6638 from 11 August 2005
on the taxation and customs system for the victualling of boats.
- Circular 4 H-1-04 no. 28 from 12 February 2004 on taxing tonnage
- Article 262 of the General Tax Code (CGI)
on the operations that are VAT exempt for commercial vessels and the documentary evidence to be provided.
Crews
- Law no. 2008-324 of 7 April 2008
on the nationality of crews
- Decree no 2008-1143 of 6 November 2008
for application of law no. 2008-324 of 7 April 2008 on the nationality of vessel crews
- Decree no. 2007-941 of 15 May 2007
setting the rates for calculation of employer contributions and personal contributions with the pension fund for sailors and with the general welfare fund for services provided by sailors on vessels registered with the RIF
- Order of 19 December 2008
specifying the conditions for verifying the level of knowledge of the French language and the legal matters required to exercise the role of captain and officer responsible for standing in as deputy aboard vessels flying under the RIF
- • Order of 8 November 2006 implementing article 6 of law no. 2005-413 of 3 May 2005 on the creation of the RIF and defining the conditions for the boarding of pupils from the merchant shipping schools aboard vessels registered with the RIF
Download :
- BOD_6603_du_240604 (Format pdf - 206 KiB - 24/01/2011)
- Art219_CdD (Format pdf - 38.8 KiB - 24/01/2011)
- Art262_CGI (Format pdf - 42.8 KiB - 24/01/2011)
- VAT_exemption reasons_art_262_CGI (Format pdf - 326.9 KiB - 24/01/2011)
- Victualling_art_262_CGI (Format pdf - 291.7 KiB - 24/01/2011)