Plusses and minuses of opening an affiliate company in France?

SS
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I am Estonian in living in France. Together with Estonian company we are starting to sell the prefabricated houses produced in Estonia. As I understand in order to obtain obligatory decennial insurance for houses legal body must be set up in France.

Wondering what would be the plusses and minuses to open the affiliate of the Estonian company in France. If opening affiliate has benefits over other types of company how to register affiliate and what are the tax rules etc?

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