LAST EDITED ON 18-Jun-03 AT 10:57 AM (GMT) I attended a French Accountancy Course with the Small Business Club at CCI Cherbourg on Monday. Found out to my amazement that Tax on small businesses is departmental NOT national. For example Micro entreprise in Manche do not have to pay tax for 5 years. In Calvados 2 years. In Limousin - must pay tax immediately. Also, we have not had to take any courses having already got a UK Ltd Company and a 2nd Office in France (registered last Dec in France to benefit from 5yr Tax Facility) I cannot recommend these FREE courses with your local Chamber highly enough.Not only do you learn vocab re Tax Forms etc, but you are given all the info on creating French Business Plans, and the Profit Margins allowable by the French Government for each profession. Did you know for example - if you charge too little you will be fined by the tax man and if you charge too much you will be eligible to Income Revue by the Government. As the only English Participant, I was made extremely welcome, and a concerted effort was made to ensure that I understood all that was said (I hasten to add that I do speak and trade in French anyway) Our next Clinic is in Oct on Medical/Retirement Planning for employers and small business. Contact CCI Cherbourg for more info. Sally O.