Quick Summary. Located in Western Europe, France borders Belgium, Luxembourg, Germany, Switzerland, Monaco, Italy, Andorra and Spain. France has a unitary semi-presidential republic and is comprised of 18 integral regions with a capital at Paris. The Constitution of the Fifth Republic, approved in 1958, provides for a bicameral legislature comprised of the National Assembly (Assemblée nationale) and a Senate. The executive branch is lead by a president, who is head of state, and an appointed prime minster. France is characterized by a civil legal system based primarily upon written, codified statutes. Effective 2019, France provides for a tax on certain digital services.