Company Formation in France for Non-Residents
France is a member of the European Union and the euro area. The société par actions simplifiée (SAS) and the société à responsabilité limitée (SARL) are the forms most often used by international founders. Companies are registered in the Trade and Companies Register (RCS) through the official Guichet unique process.
We support non-resident founders at every stage: company registration, the registered office address, accounting and tax reporting, employment and payroll, and corporate bank account opening.
At a Glance
Jurisdiction
Most Common Legal Entity
Minimum Share Capital
Ideal For
Estimated Incorporation Time
Corporate Income Tax
VAT
Registered Office
Why Entrepreneurs Choose France
France offers EU market access and flexible company forms.
Key advantages include:
- Membership of the European Union and the euro area;
- SAS governance flexibility for founders and investors;
- SARL as a classic form for SMEs;
- Registration through the Guichet unique into the RCS;
- Foreign ownership of French companies is generally permitted, subject to identification and beneficial-ownership rules.
Company Registration in France
French companies acquire legal personality upon registration in the Trade and Companies Register (RCS).
- Founders prepare articles of association and complete Guichet unique formalities;
- 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 address is required;
- Regulated activities may need additional licences before trading.
Company Forms in France
Simplified Joint-Stock Company (SAS)
The société par actions simplifiée is widely used by start-ups and groups. Governance can be tailored in the articles. Share capital is set by the founders in the articles (subject to other rules for regulated activities).
Limited Liability Company (SARL)
The société à responsabilité limitée is a classic SME form. Liability is generally limited to contributions. Formation and RCS registration follow French commercial law.
Registered Office Address
Every French company must have a siège social in France, recorded in the RCS. Official mail and legal notices are directed to that address.
We help arrange a registered office address and the supporting documents required for incorporation and bank onboarding.
Taxation Overview
Corporate Income Tax
According to PwC Worldwide Tax Summaries (France, last reviewed 24 April 2026), the standard corporate income tax rate is 25%. Compiled by Lexbit from PwC.
Value-Added Tax
The standard VAT rate is 20% (PwC).
Withholding Tax
Domestic dividend withholding tax is generally 25% before treaty or EU relief (PwC).
Payroll Taxes
Employers withhold income tax and social contributions under French payroll rules. Confirm exact rates with a payroll adviser.
Accounting and Tax Reporting
French companies must keep accounting records and file corporate tax and VAT returns. Annual accounts are filed in line with French commercial and tax rules.
Our accounting team supports bookkeeping, tax filings and ongoing compliance.
Employment and Payroll
French companies can hire staff locally. Employers register employees with social-security bodies and run payroll with the required withholdings.
We support employment contracts, registrations and monthly payroll.
France is particularly well suited for:
Key Advantages
- Membership of the European Union and the euro area
- SAS and SARL company forms
- RCS registration via the Guichet unique
- Foreign ownership generally permitted
- Standard CIT rate of 25% (PwC, reviewed 24 April 2026)
Important Considerations
- Guichet unique / RCS formalities and beneficial-ownership filings
- the need for a French registered office
- accounting and tax filing obligations
- sector licences where the activity is regulated
- banks’ KYC requirements for corporate accounts
The Incorporation Process
01
Initial Consultation
02
Assessment of Your Business Model
03
Selection of the Appropriate Corporate Structure
04
Preparation of Incorporation Documents
05
Company Registration
06
Issuance of Corporate Documents
After registration, we can assist with tax registration, opening a corporate bank account, accounting, payroll and ongoing corporate support.
Required Documents
Depending on the nature of the project, the following documents may be required:
- Identification documents;
- Proof of residential address;
- Information about the intended business activities;
- Details of founders, managers and beneficial owners;
- Documents confirming the right to use the registered office;
- Any additional documentation required for RCS filing.
Frequently Asked Questions
Yes. Non-residents can incorporate and hold shares, subject to identification, beneficial-ownership rules and immigration rules if they work in France.
Yes. A siège social in France is required for RCS registration.
SAS is often preferred for flexible governance; SARL remains common for SMEs. We advise after reviewing your ownership and financing plans.
After incorporation we prepare the KYC pack and introduce suitable banks or payment providers.
Explore Other Jurisdictions
Start with a Consultation
Our team will assess your business needs, advise on the most suitable corporate structure, prepare the required documentation and coordinate registration, the registered office, accounting, payroll and banking.
Schedule a consultation today and take the first step towards establishing your company in France.