Létablissement

L’établissement (plural les établissements) is a French noun meaning the act or result of establishing something. It denotes both a physical premises and the organization or institution operating there. In everyday usage, it covers a wide range: a retail shop or restaurant (un établissement commercial), a factory (un établissement industriel), a school or university (un établissement d’enseignement), or a hospital (un établissement hospitalier).

The term also appears in public administration as "un établissement public" (a public institution) and in private law as "un établissement privé." It is commonly used to describe various types of organizations, spanning the private and public sectors, as well as their facilities.

In international tax law, the expression "établissement stable" refers to a fixed place of business through which the company carries out its activity, which can subject it to taxation in the country where the establishment is located.

Etymology: the word is derived from the verb établir, to establish, which comes from Old French establir and ultimately from Latin stabilire, meaning to make stable or set up.

In translation, English uses "establishment" or "institution" depending on context. The term is common in legal, administrative, and business language in French and bilingual documents, where precision about the type of establishment (public vs. private, educational, commercial, etc.) is often important.