Doing Business in France: Guide for Non-Residents
Why Choose France?
France offers EU and euro-area membership, a large domestic market and established corporate forms (notably SAS and SARL). Companies are registered with the Trade and Companies Register (Registre du commerce et des sociétés — RCS), with filings handled through the Guichet unique / INPI processes. Tax figures below follow PwC Worldwide Tax Summaries (compiled by Lexbit).
Key Benefits
- Membership of the European Union and the euro area
- Access to the European Single Market
- SAS and SARL as common limited-liability forms
- Registration in the Trade and Companies Register (RCS)
- Standard corporate income tax rate of 25% (PwC, reviewed 24 April 2026)
- Developed banking and payments infrastructure
Company Forms in France
Simplified Joint-Stock Company (SAS)
The société par actions simplifiée (SAS) is flexible on governance and is widely used by start-ups and international groups. Share capital is freely set in the articles (subject to other rules for regulated activities). It is registered in the RCS.
Limited Liability Company (SARL)
The société à responsabilité limitée (SARL) is a classic form for small and medium-sized businesses, with liability generally limited to contributions. Formation and registration follow French commercial law and RCS formalities.
Tax Overview
According to PwC Worldwide Tax Summaries (France, last reviewed 24 April 2026), the standard corporate income tax rate is 25%. Domestic dividend withholding tax is generally 25% before treaty or EU relief. Confirm current rates and any reduced regimes with a tax adviser. Compiled by Lexbit from PwC.
Company Registration in France
French companies acquire legal personality upon registration in the Trade and Companies Register (RCS). Formalities are submitted through the official Guichet unique process.
- Founders prepare articles of association and complete Guichet unique filings;
- The company is registered with the RCS competent for the registered office;
- Beneficial owners must be disclosed under French anti-money-laundering rules;
- A French registered office (siège social) is required;
- Regulated activities may need additional licences before trading.
Licensing and Regulation
The Autorité de contrôle prudentiel et de résolution (ACPR) and the Autorité des marchés financiers (AMF) supervise banking, insurance and financial markets in France under EU rules.
Sector licences may be required before trading in regulated activities. Always confirm the licensing perimeter with a local adviser.
Key Considerations
Before establishing a company in France, it is important to plan for the registered office, local business tax in the chosen municipality, VAT registration, statutory accounting and annual financial statements, and the involvement of an attorney in all company registry filings.
France is particularly well suited for:
Our Services in France
We assist with:
- Company registration (SAS and SARL);
- Registered office address (siège social);
- Accounting and tax reporting;
- Employment registration and payroll;
- Corporate bank account opening.
Frequently Asked Questions
Yes. Non-residents can incorporate and hold shares in French companies, subject to identification, beneficial-ownership and, where applicable, immigration rules if they work in France.
In the Trade and Companies Register (RCS). Formalities are submitted through the official one-stop shop (Guichet unique) processes.
PwC lists a standard corporate income tax rate of 25% (reviewed 24 April 2026). Special regimes may apply; treat this as indicative only.
Start with a Consultation
Lexbit helps non-residents establish and maintain companies in France: registration, registered address, accounting, employment support and bank account opening introductions.