Company Formation & Corporate Services in France
France is one of Europe’s largest economies, with a flexible company form, the SAS, that investors know well, and a single online portal for every registration. It is a market you enter for its customers, talent and standing, not for a low tax rate. We set up the company and its filing calendar so you can focus on the market.
Best For / Think Twice If
Best for
Businesses selling into the French and wider EU market, technology companies raising funding, and international groups establishing a French subsidiary.
Think twice if
Your priority is the lowest possible tax and reporting burden — France offers a large market and strong standing, but its tax and social charges are among the higher in Europe.
Ownership & Tax Snapshot
France permits 100% foreign ownership, with no nationality requirement for shareholders or the company’s president. An SAS can be formed with minimal share capital and flexible governance; a SARL has a more fixed framework. Every company needs a registered office address in France.
Corporate income tax (IS) is 25%, with a reduced 15% rate on the first €42,500 of profit for companies with turnover up to €10 million whose capital is fully paid up and mainly held by individuals. VAT is generally 20%. Local business taxes and social charges apply on top, so we model the full cost, not just the headline rate.
The Setup Process
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Structure decision: SAS or SARL, and share capital.
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Articles of association and registered office address in France.
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Share capital deposit with a bank or notary.
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Legal notice publication.
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Registration through the single online business portal (guichet unique), including beneficial owners.
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Tax and VAT registration and bank account setup.
France Registrars & Regulators
| Role | |
|---|---|
| Guichet unique (INPI) | Single online portal for company registration and changes |
| Registre du commerce et des sociétés (RCS) | Commercial register, kept by the commercial court registry |
| Direction générale des Finances publiques (DGFiP) | Corporate income tax and VAT |
| URSSAF | Social-security registration and contributions |
Ongoing Compliance Calendar
Annual
- Corporate income tax return
- Approval and filing of annual accounts
- Local business tax (CFE)
As applicable
- VAT returns, monthly, quarterly or annual depending on turnover
- Payroll declarations once you hire
Ad hoc
- Filings through the portal on any change of officers, shareholders or address
France At A Glance
Main Industries
Why Choose This Market
- A major European market: One of the EU’s largest economies and consumer markets.
- Investor-friendly structure: The SAS gives flexible governance that investors recognise.
- Talent and infrastructure: A deep talent pool, strong research base and excellent transport links.
Questions We Are Actually Asked
Your question is not here? Put it to an advisor who works on France every week.
Book a ConsultationShould I choose an SAS or a SARL?
An SAS offers flexible governance and is the form investors usually expect, which suits companies planning to raise funding. A SARL has a more fixed framework that suits smaller, closely held businesses. We recommend one based on your plans.
What is the corporate tax rate in France?
The standard rate is 25%. Companies with turnover up to €10 million, fully paid-up capital and mainly individual shareholders pay 15% on the first €42,500 of profit.
Can a non-resident run a French company?
Yes. The president of an SAS or manager of a SARL does not need to be French or live in France. Living and working in France yourself is a separate immigration question.
How do I register a company in France?
All registrations now go through a single online business portal, which passes your file to the commercial registry, tax and social-security authorities. We prepare and file it with you.
Do I need a French bank account?
In practice, yes. The share capital is deposited before registration, and a French or EU bank account makes tax, payroll and supplier payments much simpler.
Checked against Service-Public.fr guidance on corporate income tax (impôt sur les sociétés) rates and company registration, 17 Oct 2026.
Primary source Service-Public Entreprendre (entreprendre.service-public.fr)
Regulatory and tax rules change. This page is general information about France, not tax or legal advice — we confirm the current position for your activity before you commit to a structure.
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Explore →Not Sure Which Structure Fits?
Bring us the business you actually plan to run in France, and we will tell you honestly whether this is the right jurisdiction for it — and which structure inside it makes sense.