Incorporating in France now runs through the Guichet Unique, the single online window operated by the Institut National de la Propriété Industrielle (INPI) since January 1, 2023. This guide covers entity types, costs, documents, timelines, and the step-by-step process, including what changes for non-resident founders.
Why Incorporate in France?
France is the European Union’s (EU) second-largest economy after Germany and Europe’s leading destination for foreign direct investment (FDI), according to the EY France Attractiveness Survey. It offers single-market access, generous research and development (R&D) incentives, government startup support, and a highly educated workforce. Together these make France a strong base for expanding into Europe.
- EU market access: incorporating in France opens the EU single market of roughly 449 million consumers, per Eurostat’s 2024 population data.
- Innovation and R&D: France runs the Crédit d’Impôt Recherche (CIR), one of the world’s most generous R&D tax credits, plus the Crédit d’Impôt Innovation (CII) and Jeune Entreprise Innovante (JEI) status for young firms.
- Government support for startups: the French tax authority publishes tax incentives for businesses, and initiatives like La French Tech and Bpifrance back new companies.
- Highly educated workforce: France pairs a skilled talent pool with a strong university and grande école system.
What Are the Types of Business Entities in France?
The SAS (Société par Actions Simplifiée) is the modern default for startups and foreign investors, because its statutes define governance freely and its président can be a legal entity. The SARL suits smaller and family businesses. The table below compares the five main structures, their capital, and their defining rules.
| Entity | Shareholders | Minimum capital | Defining feature | Source |
|---|---|---|---|---|
| SAS (Société par Actions Simplifiée) | 1+, no maximum | €1 | Flexible statutes; président can be a legal entity; cannot list publicly; single-member form is the SASU | Code de commerce |
| SARL (Société à Responsabilité Limitée) | 1 to 100 | €1 | Gérant must be a natural person; liability limited to contributions | Code de commerce |
| EURL (Entreprise Unipersonnelle à Responsabilité Limitée) | 1 | €1 | Single-member SARL; default income tax (impôt sur le revenu, IR), with option for corporate tax (impôt sur les sociétés, IS) | Code de commerce |
| SA (Société Anonyme) | 2 (7 if listed) | €37,000, half paid up at incorporation | Mandatory statutory auditor; the listable vehicle | Code de commerce |
| Entreprise Individuelle / micro-entreprise | 1 (sole trader) | None | Automatic separation of personal and professional assets since May 2022 | Code de commerce |
A SARL needs one associé, not two. Its liability is limited to contributions unless there is management fault. The EURL default of income tax is the inverse of the SASU default (corporate tax), a genuine differentiator. Since the May 2022 law, the Entreprise Individuelle separates personal and professional assets automatically, and the older EIRL status is closed to new registrants.
SAS or SARL: Which Is the Best Entity for a Foreign Startup?
Choose the SAS for a foreign-backed startup. It gives governance flexibility, allows a legal-entity président, and supports investor-friendly share classes. Pick the SARL for family businesses and small structures that want a rigid statutory framework. The competitor claim that the SARL is “most popular” is outdated for the startup and FDI segment.
| Factor | SAS | SARL | Source |
|---|---|---|---|
| Governance flexibility | High, statute-defined | Low, statutory framework | Code de commerce |
| Director social regime | Président is assimilé salarié (higher charges, better coverage) | Majority gérant is TNS (travailleur non salarié): lower charges, weaker coverage | URSSAF |
| Raising investment | VC-friendly share classes | Rigid | Code de commerce |
| Best for | Startups, foreign investors, scale-ups | Small and family businesses | Market practice |
Should a Foreign Company Open a Branch, Subsidiary, or Liaison Office in France?
A subsidiary ring-fences liability as a separate legal entity, usually set up as an SAS or SARL. A branch (succursale) has no separate legal personality, so the parent bears full liability, but it must still register with the Registre du Commerce et des Sociétés (RCS). A representative or liaison office cannot conduct commercial activity or generate revenue.
| Structure | Separate legal personality | Parent liability | Can generate revenue | Source |
|---|---|---|---|---|
| Subsidiary (filiale) | Yes | Ring-fenced | Yes | Code de commerce |
| Branch (succursale) | No | Full | Yes | Code de commerce |
| Liaison office | No | Full | No | Code de commerce |
What Are the Legal Requirements to Incorporate in France?
You need a registered office in France, signed statuts, deposited share capital, at least one eligible director or président, a beneficial-owner declaration to the Registre des Bénéficiaires Effectifs (RBE), and a published legal notice. Non-residents commonly use a domiciliation company for the registered office. The “SARL charter” is simply the statuts of a SARL, not a separate document.
What Documents Are Required for France Incorporation?
You submit the statuts, proof of capital deposit, proof of registered office, director declarations, identity documents, and the beneficial-owners declaration, plus the legal-notice certificate. The checklist below lists each required document and its source.
| Document | Detail | Source |
|---|---|---|
| Statuts (Articles of Association) | Signed and dated | service-public.gouv.fr |
| Certificate of capital deposit | From a bank, notary, or Caisse des Dépôts | service-public.gouv.fr |
| Proof of registered office | Lease, domiciliation contract, or title | service-public.gouv.fr |
| Attestation de non-condamnation + declaration of filiation | One per director or gérant | service-public.gouv.fr |
| Identity documents | Translated and certified for foreign shareholders and directors | service-public.gouv.fr |
| RBE beneficial-owners declaration | Filing obligation stands; CJEU (Court of Justice of the EU) rulings restricted public access only | Code de commerce |
| Annonce légale certificate | From an authorized journal d’annonces légales (JAL) | service-public.gouv.fr |
| Proof of professional qualification | For regulated activities | service-public.gouv.fr |
| Power of attorney | If a third party files the dossier | service-public.gouv.fr |
How Do You Incorporate in France Step by Step?
All formalities go through the INPI-operated Guichet Unique (formalites.entreprises.gouv.fr), the single mandatory portal since January 1, 2023. It replaced the seven historic Centres de Formalités des Entreprises (CFE) networks. Follow these steps.
- Choose the entity structure. Decide between SAS, SARL, or another form based on liability, tax, and investment plans.
- Check and register the business name with INPI. Run a trademark search on inpi.fr and secure the name before filing.
- Draft and sign the statuts. These define governance, capital, and shareholder rights.
- Deposit share capital and obtain the certificate of deposit. Use a bank, a notary, or the Caisse des Dépôts, then open the corporate bank account.
- Publish the annonce légale in an authorized journal (JAL). This legal notice is a mandatory statutory step before registration and carries its own cost.
- File the complete dossier on the Guichet Unique. The portal routes filings to the Registre National des Entreprises (RNE), launched January 1, 2023 alongside the RCS.
- Receive your SIREN/SIRET identifiers issued by INSEE (Institut National de la Statistique et des Études Économiques) and the Kbis extract from the commercial court registry, which is your company’s official ID.
How Long Does It Take to Incorporate in France?
Incorporation typically takes one to four weeks with a complete dossier, and INPI reports that about half of Guichet Unique formalities are validated within one business day. Variance comes from document readiness, translation and apostille for foreign documents, and bank account opening, which is the usual bottleneck for non-residents.
How Much Does It Cost to Incorporate in France?
Official state fees are low: registry filing runs roughly €37 to €66, the RBE filing about €21, and a Kbis extract €3.06 online. The larger costs are the legal notice, drafting, and domiciliation. The table below itemizes verified figures.
| Cost item | Amount | Source |
|---|---|---|
| Registry / Guichet Unique filing (commercial company) | ~€37–€66 | INPI / greffe tariff |
| RBE beneficial-owners filing | ~€21 | greffe tariff |
| Annonce légale publication | ~€120–€200 | départemental JAL tariff |
| Kbis extract | €3.06 online, €4 by post, €2.44 in person | service-public.gouv.fr |
| SIREN/SIRET issuance and micro-entreprise registration | Free | INSEE |
| Domiciliation and statuts drafting | Varies | Service provider |
INSEE issues the SIREN/SIRET at no cost and warns that anyone charging a fee for Sirene registration is running a scam. Competitor packages advertised from €1,290 show buyers expect concrete numbers, so use the verified official fees above.
Can Non-Residents Incorporate in France?
Yes. There is no residency requirement to be a shareholder or président of a French company, and any nationality can incorporate. What changes for non-residents is practical: certified and translated documents, friction opening a French bank account, and using a domiciliation company for the registered office. Founders who will live in France need the right visa.
If you plan to visit France to incorporate, a business visa is the usual option. Founders who will reside and actively manage the company on French soil typically need a Passeport Talent or another residence route. The government’s official visa and residence-permit selection tool helps you match your case.
How Do You Register for VAT and Get a Tax ID in France?
A new company’s tax details are routed to the Service des Impôts des Entreprises (SIE) through the same Guichet Unique filing, and INSEE issues the SIREN/SIRET at registration. The intra-community VAT (value-added tax, TVA) number is issued by your SIE, so companies trading within the EU should request it from their SIE as a separate post-incorporation step.
| Tax | Rate | Source |
|---|---|---|
| Corporate income tax (IS) | 25% | impots.gouv.fr |
| Reduced corporate rate (first €42,500 of profit, qualifying SMEs) | 15% | impots.gouv.fr |
| Standard VAT (TVA) | 20% | impots.gouv.fr |
| Reduced VAT rates | 10%, 5.5%, 2.1% | impots.gouv.fr |
| Dividend withholding tax (non-residents) | 25%, subject to treaty relief | impots.gouv.fr |
How Commenda Helps You Incorporate in France
Commenda handles French incorporation end to end. Our incorporation service manages entity selection, document preparation, Guichet Unique filing, and post-incorporation compliance for founders entering France. After formation, Commenda’s entity management keeps your ongoing filings on track across every jurisdiction.
Start by checking name availability with the Commenda Company Name Checker, and stay ahead of deadlines with the compliance calendar. Book a demo to get a clear timeline and cost estimate for your French entity.
