Company Incorporation Guide
Company registration in France: SARL, SAS or SASU
Applicable country/region: FR - France
Published: Updated:
- Written by our advisory team
- France rules and requirements
- Checked against official sources
Guide overview
What to settle before the single online filing
Company registration in France comes down to one online filing on the single online portal (guichet unique), compulsory since 1 January 2023 and run by the Institut national de la propriété industrielle (INPI). The commercial court registry (greffe) then enters the company in the trade and companies register (registre du commerce et des sociétés, RCS). Before that filing, the founders choose the legal form, check that the company name is free and decide who will run the business. They also fix the registered office, deposit the capital and sign the statuts. Once the statuts are signed, a legal notice of formation (annonce légale) goes into an authorized publication, still before the filing.
COMPANY TYPES
How the legal forms differ on rules and management
Who will own the company and who will run it decide the company structure. The SASU is a simplified joint stock company (SAS), or société par actions simplifiée, with a single shareholder and the same rules. SAS associates write their own operating rules into the statuts, while the law frames a limited liability company (SARL), or société à responsabilité limitée, more closely. Only natural persons can manage a SARL, but a SAS or SASU président may be a legal entity. A parent company that wants to run its company in France itself needs the SAS, or the SASU as sole shareholder. Sole entrepreneurs weigh the SASU against the EURL, the single-member SARL, whose default tax treatment differs.
Reading the company types
Rows cover ownership, shareholder and director rules, capital and notes for each company type.
Basic Information
France SARLFrance SASFrance SASUOwnership:
Consolidated Ownership
Ownership:
Consolidated Ownership
Ownership:
Private Ownership
Limited Liability:
Positive
Limited Liability:
Positive
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative
Publicly Participates In Capital Market:
Negative
Publicly Participates In Capital Market:
Negative
Shareholder / Director / Secretary Requirements
France SARLFrance SASFrance SASURequirements For Shareholders:
At least one associate and at most one hundred. A gérant holding more than half the capital, counting the spouse or PACS partner and minor children, is self-employed for social security and owes contributions even without pay.
Requirements For Shareholders:
At least one shareholder.
Requirements For Shareholders:
At least one shareholder.
Requirements For Directors:
At least one
Requirements For Directors:
At least one
Requirements For Directors:
At least one
Legal Representative Not Mandatory:
Negative
Legal Representative Not Mandatory:
Negative
Legal Representative Not Mandatory:
Negative
Local Directors Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Registered Capital Requirement
France SARLFrance SASFrance SASUMinimum Registered Capital Requirement:
1. Starting from 1 euro.
Minimum Registered Capital Requirement:
1. Starting from 1 euro.
Minimum Registered Capital Requirement:
1 euro
Capital Injection Not Required:
Negative
Capital Injection Not Required:
Negative
Capital Injection Not Required:
Negative
Capital Injection Requirement:
In practice, 100% of the cash contributions needs to be paid up before incorporation, and a certificate of deposit of capital (Attestation de dépôt de capital) issued by a bank or notary must be obtained.
Capital Injection Requirement:
At the time of incorporation, at least half of the cash contributions must be paid up, and a certificate of deposit of capital (Attestation de dépôt de capital) issued by a bank or notary must be obtained.
Capital Injection Requirement:
At the time of incorporation, at least half of the cash contributions must be paid up, and a certificate of deposit of capital (Attestation de dépôt de capital) issued by a bank or notary must be obtained.
REQUIRED DOCUMENTS
Why the required documents follow the owners
The registration file names two groups. Each manager who will run a French company signs the required sworn declaration of no conviction and of parentage. Owners appear in the beneficial-owner declaration, made with the registration and kept in the register of beneficial owners (registre des bénéficiaires effectifs, RBE). A beneficial owner is an individual who owns or controls the company, even indirectly, so corporate shareholders are traced to people. Under French and EU anti-money-laundering law, banks, chartered accountants, domiciliation companies and lawyers or notaries who help form the company must identify that person. The paperwork grows with the ownership chain, not the form, unless a company acts as président of a SAS or SASU.
Reading the documents
Rows are document types grouped by who provides them; each entry ends with its process and format.
Natural Person Shareholders & Directors's Required Documents
Company Registration in France (SARL)Company Registration in France (SAS)Company Registration in France (SASU)ID Card:
Scan copy of ID Card of company director and UBO. Must be sworn translated to French is the original document is not in English or French.
Process: Not ApplicableFormat: Scan Copy
ID Card:
Scan copy of ID Card of company director and UBO. Must be sworn translated to French is the original document is not in English or French.
Process: Not ApplicableFormat: Scan Copy
ID Card:
Scan copy of ID Card of company director and UBO. Must be sworn translated to French is the original document is not in English or French.
Process: Not ApplicableFormat: Scan Copy
Passport:
Full scan copy of passport of company director and UBO.
Process: Not ApplicableFormat: Scan Copy
Passport:
Full scan copy of passport of company director and UBO.
Process: Not ApplicableFormat: Scan Copy
Passport:
Full scan copy of passport of company director and UBO.
Process: Not ApplicableFormat: Scan Copy
Proof of Address:
Two utility bill dated within the last three months. Must be translated to French by a French Sworn Translator if the original document language is not French.
Process: Not ApplicableFormat: Scan Copy
Proof of Address:
Two utility bill dated within the last three months. Must be translated to French by a French Sworn Translator if the original document language is not French.
Process: Not ApplicableFormat: Scan Copy
Proof of Address:
Two utility bill dated within the last three months. Must be translated to French by a French Sworn Translator if the original document language is not French.
Process: Not ApplicableFormat: Scan Copy
Legal Entity Shareholders's Required Documents
Company Registration in France (SARL)Company Registration in France (SAS)Company Registration in France (SASU)Company Bylaw:
French Sworn Translation + Notarization/Apostille if not registered in the EU.
Process: NotarizationFormat: Scan Copy
Company Bylaw:
French Sworn Translation + Notarization/Apostille if not registered in the EU.
Process: NotarizationFormat: Scan Copy
Company Bylaw:
French Sworn Translation + Notarization/Apostille if not registered in the EU.
Process: NotarizationFormat: Scan Copy
Proof Of Registration / Business License:
French Sworn Translation + Notarization/Apostille if not registered in the EU.
Process: NotarizationFormat: Scan Copy
Proof Of Registration / Business License:
French Sworn Translation + Notarization/Apostille if not registered in the EU.
Process: NotarizationFormat: Scan Copy
Proof Of Registration / Business License:
Scan copy of ID Card of company director and UBO. Must be sworn translated to French is the original document is not in English or French.
Process: NotarizationFormat: Scan Copy
REQUIREMENTS AND ESTIMATED COST
Office and capital requirements for company registration in France
The registered office must be a real seat in France: premises the company has the right to use. It can own or rent them, contract with a domiciliation company holding a prefectoral approval (agrément), or use the legal representative's home. That home must be his or her main residence, so a representative living abroad cannot use it, whatever the nationality. Like the office, the share capital deposit comes before the filing, for the SARL, the SAS and the SASU alike. The funds go into a blocked account in the company's name, held by a credit institution or a notary. The depositary's certificate of deposit joins the file, and the money stays out of reach until registration.
Reading the requirements
Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.
Base Cost
Company Registration in France (SARL)Company Registration in France (SAS)Company Registration in France (SASU)Service Fee:
EUR 850
Service Fee:
EUR 850
Service Fee:
EUR 850
Requirements
Company Registration in France (SARL)Company Registration in France (SAS)Company Registration in France (SASU)Registered Address: This product must be purchased in conjunction with a TKEG Expat™ (DE)'s Registered Address Service
To purchase this discounted French Company Incorporation product, you must purchase it in conjunction with a TKEG Expat™ (DE)´s virtual office service in France.
To purchase this discounted French Company Incorporation product, you must purchase it in conjunction with a TKEG Expat™ (DE)´s virtual office service in France.
Included: No · Solution availableEstimated Cost: EUR 475 – 600
Registered Address: This product must be purchased in conjunction with a TKEG Expat™ (DE)'s Registered Address Service
To purchase this discounted French Company Incorporation product, you must purchase it in conjunction with a TKEG Expat™ (DE)´s Registered Address service in France.
To purchase this discounted French Company Incorporation product, you must purchase it in conjunction with a TKEG Expat™ (DE)´s Registered Address service in France.
Included: No · Solution availableEstimated Cost: EUR 475 – 600
Registered Address: This product must be purchased in conjunction with a TKEG Expat™ (DE)'s Registered Address Service
To purchase this discounted French Company Incorporation product, you must purchase it in conjunction with a TKEG Expat™ (DE)´s Registered Address service in France.
To purchase this discounted French Company Incorporation product, you must purchase it in conjunction with a TKEG Expat™ (DE)´s Registered Address service in France.
Included: No · Solution availableEstimated Cost: EUR 475 – 600
Must deposit capital before company incorporation
To incorporate a company in France, registered capital must be deposited into the company's bank account or with a notary before incorporation. If you are unable to open a bank account in France before incorporation, you can use TKEG Expat™ (DE)'s bank account opening assistance.
To incorporate a company in France, registered capital must be deposited into the company's bank account or with a notary before incorporation. If you are unable to open a bank account in France before incorporation, you can use TKEG Expat™ (DE)'s bank account opening assistance.
Included: No · Solution availableEstimated Cost: EUR 125 – 1,250
Bank Account Opening: Must deposit capital before company incorporation
To incorporate a company in France, registered capital must be deposited into the company's bank account or with a notary before incorporation. If you are unable to open a bank account in France before incorporation, you can use TKEG Expat™ (DE)'s bank account opening assistance.
To incorporate a company in France, registered capital must be deposited into the company's bank account or with a notary before incorporation. If you are unable to open a bank account in France before incorporation, you can use TKEG Expat™ (DE)'s bank account opening assistance.
Included: No · Solution availableEstimated Cost: EUR 500
Bank Account Opening: Must deposit capital before company incorporation
To incorporate a company in France, registered capital must be deposited into the company's bank account before incorporation. If you are unable to open a bank account in France before incorporation, you can use TKEG Expat™ (DE)'s bank account opening assistance.
To incorporate a company in France, registered capital must be deposited into the company's bank account before incorporation. If you are unable to open a bank account in France before incorporation, you can use TKEG Expat™ (DE)'s bank account opening assistance.
Included: No · Solution availableEstimated Cost: EUR 500
Estimated Cost
Company Registration in France (SARL)Company Registration in France (SAS)Company Registration in France (SASU)Estimated Cost:
EUR 850 – 2,700
Estimated Cost:
EUR 850 – 1,950
Estimated Cost:
EUR 850 – 1,950
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TAX
How tax starts for a newly registered company
The filing reaches the business tax office (service des impôts des entreprises, SIE), so a new business in France needs no separate tax registration. VAT-liable companies get their intra-EU VAT number automatically. The SARL, the SAS and the SASU pay corporate income tax (IS) by default, at the corporate tax rate. A qualifying young company may opt temporarily for personal income tax (IR), the default for an EURL owned by one individual. The local business tax, the cotisation foncière des entreprises (CFE), is not due for the calendar year of creation. Employee social security starts at the first hire, with a pre-hiring declaration (DPAE) to URSSAF (Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales).
Reading the tax data
Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.
Corporate Income Tax (CIT)
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits if turnover is at most EUR 10 million and the capital is fully paid and at least 75% held by individuals, directly or through a company itself at least 75% held by individuals.
CIT Return Due Date:
For a 31 December year-end, the return is due on the second working day after 1 May, with 15 extra days when filed online (20 May 2026 for FY 2025).
CIT Payment Due Date:
Balance due on 15 May of the following year for a 31 December year-end.
CIT Estimated Payment Due Date:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15); none in the first financial year or when CIT is under EUR 3,000.
Withholding Tax (WHT)
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
Value-Added Tax (VAT)
General VAT Rate:
20
Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Taxed at the standard CIT rate as a rule; a reduced rate applies to certain gains.
Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
23.66
Composite Effective Marginal Tax Rate:
15.38
Conclusion
What company formation produces, and what comes next
Registration leaves an RCS entry, proved by the Kbis extract, and an entry in the national business register (registre national des entreprises, RNE). The Institut national de la statistique et des études économiques (INSEE) assigns the SIREN and SIRET numbers. The greffe, not the founder, publishes any formation notice in the Bulletin officiel des annonces civiles et commerciales (BODACC). Many administrative steps no longer need the Kbis, but banks do. Opening a bank account comes next: on that proof, the depositary releases the capital into the corporate bank account. Each year the annual accounts are approved and filed with the greffe; a statutory auditor (commissaire aux comptes) becomes compulsory past two of three thresholds (total assets, turnover, headcount).
Jurisdiction Overview
About France
France is a founding EU member and the eurozone's second-largest economy, with over 20,000 foreign companies operating in the country. Key sectors include aerospace, pharmaceuticals, tourism, and luxury goods.
View Complete InformationFrequently Asked Questions
The French government does not impose any nationality or identity restrictions on foreigners registering a French company and does not require EU residency as a nominee director.
At least one shareholder is required to register a French company. This can be a natural person or a company. The French government does not have any requirements or restrictions on the nationality or legal domicile of the shareholders of a French company.
Both are limited-liability companies. A SAS's statuts can be drafted more freely than a SARL's, but a SAS cannot offer its shares to the public.
Both must deposit their cash capital before registration.
A SAS président is treated as an employee for social security and owes contributions only on pay received; a SARL gérant holding more than half the capital, counting the spouse or PACS partner and minor children, is self-employed and owes contributions even without pay.
Both must deposit their cash capital before registration.
A SAS président is treated as an employee for social security and owes contributions only on pay received; a SARL gérant holding more than half the capital, counting the spouse or PACS partner and minor children, is self-employed and owes contributions even without pay.
For a French SARL, in practice 100% of the cash share capital needs to be paid up before incorporation. A contributions auditor (commissaire aux apports) values contributions in kind.
It depends on the jurisdiction. Some jurisdictions, or the banks involved, require each shareholder to pay its contribution from an account in its own name; others regulate only the account that receives the capital and the confirmation that proves the payment; and some have no capital verification at all. Check the rules that apply to the company before paying in any capital.
The company's registered capital belongs to the company, not to its shareholders, so the shareholders cannot simply withdraw it after incorporation. The company may spend it on its business. Returning capital to the shareholders requires a procedure the applicable company law provides, such as a formal capital reduction, and profits can be paid out to them only as a lawful distribution.
No. For company-registration purposes a utility bill must be used as proof of address rather than a bank statement. (Note: for bank-account opening, bank statements are accepted as proof of address.)
France requires a sworn/certified translation produced by a sworn translator registered in France. Ordinary translations, or translations produced by a translator not registered in France, are not accepted and may be rejected. A France-registered sworn-translation service is needed where foreign documents (e.g. proof of address used in incorporation or amendments) must be filed.
A KBIS extract must be dated within the last 3 months at the time of submission. A KBIS older than 3 months is generally rejected by the French registry/authority.
References
entreprendre.service-public.gouv.fr · F35934entreprendre.service-public.gouv.fr · F32886eur-lex.europa.eu · CELEX 32015L0849entreprendre.service-public.gouv.fr · F36703entreprendre.service-public.gouv.fr · F37412entreprendre.service-public.gouv.fr · F32333entreprendre.service-public.gouv.fr · F23570urssaf.fr · declaration prealable embaucheentreprendre.service-public.gouv.fr · F31190entreprendre.service-public.gouv.fr · F31214legifrance.gouv.fr · LEGISCTA000006197049formalites.entreprises.gouv.frentreprendre.service-public.gouv.fr · F24023legifrance.gouv.fr · JORFTEXT000042182948insee.fr · information 1972043entreprendre.service-public.gouv.fr · F35957entreprendre.service-public.gouv.fr · F37414legifrance.gouv.fr · LEGIARTI000050361172legifrance.gouv.fr · LEGIARTI000050361174legifrance.gouv.fr · LEGIARTI000006444080entreprendre.service-public.gouv.fr · F23575entreprendre.service-public.gouv.fr · F36212entreprendre.service-public.gouv.fr · F23547impots.gouv.fr · quelles sont les demarches administratives accomplirentreprendre.service-public.gouv.fr · F21000entreprendre.service-public.gouv.fr · F31440
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