Company Formation in France

OVERVIEW

Incorporation in France

France is the second largest economy in the European Union and the seventh largest in the world, offering businesses unparalleled access to the European market combined with a globally recognised jurisdiction. The country is home to world-leading industries in luxury goods, aerospace, automotive, pharmaceuticals, technology, and agri-food, making a French company registration highly credible with international clients, banks, and partners.

Why France?

Gateway to the European Market
Premium Brand Prestige
Powerful R&D and Tax Incentives
World-Class Infrastructure & Talent
100% Foreign Ownership Permitted
Express Formation

Requirements

General Requirements for France Company Formation

Company Name

Must be unique and not identical to any existing registered French company. Must not be misleading or contrary to public order.

Entity Type

SAS (most common for foreign investors), SASU (single founder), SARL, SA, or Branch Office (Succursale)

Registered Office Address

A physical French business address is mandatory for all registered companies. CORPEASE provides a registered office address service in France.

Minimum Share Capital

From €1 for SAS, SASU, and SARL. €37,000 for SA. In practice, a capital of €1,000–€10,000 is recommended for credibility with banks and partners. Share capital must be deposited before registration.

Capital Deposit

Share capital must be deposited in a blocked account with a French bank prior to registration. CORPEASE offers a Capital solution for clients who do not have a French bank account — available in the Premium package.

Minimum Shareholders

2 shareholders for SAS. 1 shareholder for SASU and EURL. 1 shareholder for SARL. 2 shareholders for SA.

Minimum Directors

1 President for SAS and SASU. 1 Gérant for SARL. Board of Directors (minimum 3 members) for SA. Non-French residents may serve as President or Gérant.

Foreign Ownership

100% foreign ownership is permitted. No local French partner, shareholder, or director is required.

Owner Identification

1. Certified Copy of a Passport 2. Certified Copy of a Utility Bill (e.g., Gas / Electricity) or Bank Statement (dated within the last 3 months)

Articles of Association

Statuts (Articles of Association) — drafted by CORPEASE LEGAL. For SAS and SASU, the Statuts are flexible and customizable. Must be signed by all founding shareholders.

Document Requirement

A Power of Attorney (POA) with handwritten signature is accepted, allowing the entire registration process to be completed remotely. No in-person visit to France, notarization, or apostille is required.

Tax Registration

Corporate income tax (Impôt sur les Sociétés — IS) registration is automatic upon company registration. French VAT (Taxe sur la Valeur Ajoutée — TVA) registration is a separate application and is completed within 3–4 weeks after registration. EORI (Economic Operators Registration and Identification) registration for international trade is also included in both packages and completed concurrently with VAT registration.

COMPANY TYPES

Which Company Types We Serve

SAS — Société par Actions Simplifiée (Simplified Joint Stock Company)

The most popular entity type for foreign investors and growing businesses in France. The SAS offers maximum flexibility in governance, no minimum share capital requirement, and allows multiple shareholders. It is widely used by startups, technology companies, and international investors.

Best for:

Foreign entrepreneurs and international investors entering France
Startups, technology, e-commerce, and consulting companies
Businesses with multiple shareholders or investor structures
Companies seeking maximum flexibility in management and governance

SASU — Société par Actions Simplifiée Unipersonnelle (Single-Shareholder SAS)

The single-shareholder version of the SAS. Ideal for solo entrepreneurs and foreign business owners who want the benefits of the SAS structure with a single owner. The SASU can be converted to a SAS at any time by adding additional shareholders.

Best for:

Solo entrepreneurs and single-owner businesses
Foreign nationals registering a French entity independently
Businesses planning to add shareholders or investors at a later stage
Freelancers and consultants seeking a formal French legal entity

SARL — Société à Responsabilité Limitée (Private Limited Company)

The French equivalent of a GmbH or Kft. The SARL is a traditional limited liability company structure with a more rigid governance framework than the SAS. Suitable for family businesses and traditional SMEs. The single-shareholder version is called an EURL.

Best for:

Family businesses and traditional SMEs
Companies preferring a familiar and straightforward legal structure
Businesses where shareholders want defined, statutory governance rules

SA — Société Anonyme (Joint Stock Company)

The French equivalent of a public limited company. Requires a minimum share capital of €37,000 and at least two shareholders. Suitable for large corporations or companies planning to list on Euronext Paris or other European exchanges.

Best for:

Large corporations and enterprises raising public capital
Companies planning to list on a stock exchange
Joint ventures between large corporate entities

Succursale (Branch Office)

An extension of a foreign parent company operating in France. Not a separate legal entity — the parent company remains fully liable for its obligations.

Best for:

Foreign companies establishing a French operational presence
Businesses testing the French market before full incorporation

Need a Custom Package?

Contact our advisors for a solution tailored to your specific needs.

Comparison

SAS vs SASU vs SARL — Which Structure Is Right for You?

SAS

SASU

SARL

Branch

Best for

Multiple investors

Solo founder

Family/SME

Large corp

Foreign ext.

Min. share capital

€1

€37,000

None

Min. shareholders

N/A

Min. directors

1 President

1 Gérant

Board of Directors

1 representative

Foreign ownership

100%

Parent company

Corporate tax

25% / 15% SME

25%

Capital deposit required

Yes

N/A

Governance flexibility

Very high

Medium

Low

Medium

Formation time

1–1.5 months

2–3 months

1–2 months

Recommended for foreign clients

First choice

Solo founders

Traditional SME

If raising capital

Market testing

Our Recommendation

For the majority of foreign entrepreneurs and international investors, the SAS (multiple shareholders) or SASU (single founder) is the most flexible, modern, and internationally recognised entity type in France. Both require only €1 minimum share capital and offer maximum freedom in governance and management structure.

CAPITAL SOLUTION

No French Bank Account? No Problem.

One of the most common challenges for foreign entrepreneurs registering a company in France is the requirement to deposit share capital into a French bank account prior to registration. Opening a French bank account as a non-resident can be time-consuming and is not always possible before the company is formed.

CORPEASE LEGAL Capital Solution

Our Premium package includes a Capital Injection Solution that allows your share capital to be deposited and held on your behalf through a designated account — without the need for you to open a French bank account prior to registration. This removes one of the most significant practical barriers to French company formation for international clients, and allows your registration to proceed on schedule.

Process

From Enquiry to Operation — Formation Timeline: 1–1.5 Months

A clear, predictable process — so you always know what happens next.

Step one

Free Consultation

We assess your business needs, recommend the right entity type (SAS, SASU, or SARL), and provide a full transparent quote. No obligation, no charge.

Step Two

Document Preparation

We prepare all incorporation documents — Statuts (Articles of Association), shareholder resolution, President appointment declaration, declaration of non-conviction (déclaration de non-condamnation), and registered office declaration. All documents are prepared in French as required by law, with certified English translations upon request.

Step Three

Capital Deposit

Share capital is deposited in a blocked account (compte bloqué) prior to registration. Standard clients deposit directly into a French bank or notary account. Premium clients use the CORPEASE Capital Injection Solution — no French bank account required. A capital deposit certificate (attestation de dépôt) is issued and included in the registration file.

Step Four

Registration via Guichet Unique

All documents are filed electronically through the French Guichet Unique platform (managed by INPI — Institut National de la Propriété Industrielle). The Greffe (Commercial Court Registry) reviews and approves the application. Upon approval, your company receives its Kbis (Certificate of Incorporation), SIREN number, and is officially registered in the French RCS (Registre du Commerce et des Sociétés). Estimated processing time: 1–1.5 months from document submission.

Step Five

VAT & EORI Registration

Following company registration, we submit applications for French VAT (TVA) registration and EORI (Economic Operators Registration and Identification) registration. Both are included in all packages. VAT and EORI registration are typically completed within 3–4 weeks after the Kbis is issued. Upon completion, you receive your French VAT number (numéro de TVA intracommunautaire) and EORI number, enabling full EU trading and customs operations.

Step Six

Post-Incorporation Support

Capital is released from the blocked account and transferred to your company’s operational bank account. We brief you on ongoing compliance requirements, accounting obligations, and payroll requirements if applicable. Your company is fully operational.

Annual Requirements

Ongoing Annual Obligations

All French companies are required to meet the following annual compliance obligations. CORPEASE tracks all deadlines and can manage filings on your behalf.

Annual Accounts Filing

Annual financial statements (comptes annuels) must be prepared and filed with the Greffe du Tribunal de Commerce. Costs vary based on company size, number of transactions, and complexity.

Corporate Income Tax Return

Annual IS (Impôt sur les Sociétés) return filed with the French tax authority (Direction Générale des Finances Publiques — DGFiP). Standard rate 25%; reduced rate of 15% on first €42,500 for qualifying SMEs.

VAT Returns (TVA)

Monthly or quarterly TVA returns filed electronically with DGFiP. Standard VAT rate 20%; reduced rates of 10%, 5.5%, and 2.1% apply to certain goods and services.

CFE — Local Business Tax

Cotisation Foncière des Entreprises (CFE) — annual local business tax based on the rental value of business premises. Paid to the local tax authority.

Social Contributions

If the President of a SAS or SASU receives remuneration, social contributions are payable to URSSAF. Companies with employees must also register for payroll and social security contributions.

EORI Maintenance

EORI registration remains active as long as the company is registered. No annual renewal required, but changes to company details must be updated promptly.

Office Address Renewal

Registered office address must be maintained at all times. Annual renewal coordinated by CORPEASE as part of the Premium package.

Pricing

See our price list & choose your plan

All prices are in US Dollars. Government fees and third-party costs are included where specified. Both packages include VAT and EORI registration.

Standard

Starting from

US$ 2,999

Includes:

Company name availability check
Preparation of all incorporation documents (Statuts and all required declarations)
Filing via Guichet Unique (INPI)
All government fees
One set of digital corporate documents (Kbis + SIREN)
French VAT (TVA) registration
EORI registration Not Included:
Capital Injection Solution — client must deposit capital independently
Virtual office address

Premium

Starting from

US$ 4,999

Everything in Standard, plus:

Capital Injection Solution — share capital deposited on your behalf, no French bank account required
Virtual office address — 1 year (French registered office address)
Corporate secretary service — 1 year
Automatic compliance reminders and filing deadline tracking

Recommended for international clients who do not hold a French bank account prior to registration.

Annual Compliance Services

Office address renewal (included in Premium package; separate arrangement required for Standard)
Annual accounts filing (comptes annuels) — costs vary based on company size, number of transactions, and complexity
Corporate income tax return (IS) — 25% standard rate or 15% on first €42,500 for qualifying SMEs
Local business tax (CFE) — annual payment to local tax authority

Connect with our Experts

You can reach out to a customer support representative or send us an email. We will respond to your request at the earliest time possible.

Under 0 transactions

per month

Starting from

US$ 3,000^/year

You can talk to a customer support representative or send us an email to one of the following addresses. We will respond to your request at earliest time possible.

1-50 transactions

per month

Starting from

US$ 4,000^/year

You can talk to a customer support representative or send us an email to one of the following addresses. We will respond to your request at earliest time possible.

Connect with our Experts

Costs vary based on company size, number of transactions, and complexity. Connect with our Experts — you can reach out to a customer support representative or send us an email. We will respond to your request at the earliest time possible.

FAQs

Frequently Asked Questions

Can a foreigner own 100% of a French company?

Yes. French law permits 100% foreign ownership of SAS, SASU, and SARL entities. There is no requirement for a local French partner, shareholder, or director.

Do I need to travel to France to register a company?

No. The entire formation process is completed remotely. A Power of Attorney (POA) with a handwritten signature is accepted — no in-person visit, notarization, or apostille is required. All documents are filed electronically through the Guichet Unique platform.

How long does company formation in France take?

Company registration typically takes 1 to 1.5 months from document submission to receipt of the Kbis (Certificate of Incorporation). French VAT and EORI registration are completed within 3 to 4 weeks after the Kbis is issued.

What is the corporate tax rate in France?

The standard corporate income tax rate in France is 25%. Qualifying SMEs (revenue below €10 million, capital fully paid up, at least 75% held by individuals) benefit from a reduced rate of 15% on the first €42,500 of annual profit, with the standard 25% rate applying to the remainder.

What is the minimum share capital for an SAS or SASU?

The legal minimum is €1. In practice, a capital of €1,000 to €10,000 is recommended to maintain credibility with French banks, suppliers, and clients. The share capital must be deposited before registration can proceed.

I do not have a French bank account. How can I deposit the share capital?

CORPEASE offers a Capital Injection Solution available in the Premium package. We arrange for your share capital to be deposited through a designated holding structure on your behalf — no French bank account is required from you prior to or during the registration process. A capital deposit certificate is issued and included in your registration file.

What is VAT registration (TVA) in France and is it mandatory?

French VAT (Taxe sur la Valeur Ajoutée — TVA) registration is mandatory for companies whose annual taxable turnover exceeds €36,800 (services) or €91,900 (goods). Voluntary VAT registration from the date of incorporation is advisable for companies trading with other VAT-registered businesses. The standard French VAT rate is 20%. Both CORPEASE packages include TVA registration, completed within 3–4 weeks after the Kbis is issued.

Do I need a French address to register a company?

Yes. A French registered office address is a legal requirement for all companies. CORPEASE provides a registered office address service in France as part of the Premium package.

Can a French company trade across the EU?

Yes. As an EU member state, France provides full access to the EU Single Market. A French-registered company can trade freely across all 27 EU member states, apply for EU tenders and funding programs, and operate using its French VAT intra-community number and EORI number for cross-border trade.

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