Asked about forming, incorporating, or registering a company in France.
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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Standard corporate tax rate
25%Code général des impôts (CGI)
Reduced corporate tax rate for SMEs (on first €42,500 of profit)
15% on first €42,500Code général des impôts (CGI), Art. 219
Auto-entrepreneur social charges rate on revenue
~22% on revenueCode de la sécurité sociale; URSSAF
SARL gérant majoritaire (TNS) social charges rate
~45%Code de la sécurité sociale; URSSAF
SAS président (assimilé salarié) social charges rate on remuneration
~80% on remunerationCode de la sécurité sociale; URSSAF
Minimum share capital — SARL / EURL
€1Code de commerce
Minimum share capital — SAS / SASU
€1Code de commerce
Minimum share capital — SA
€37,000Code de commerce, Art. L224-2
Minimum paid-up capital at formation — SARL / EURL
20%Code de commerce
Minimum paid-up capital at formation — SAS / SASU
50%Code de commerce
Minimum paid-up capital at formation — SA
50%Code de commerce
Remainder of unpaid share capital — due within
Within 5 yearsCode de commerce
Commissaire aux apports threshold for in-kind contributions (SARL/EURL) — value
> €30,000 or > 50% of capitalCode de commerce
Greffe / INPI registration fee (commercial activity, RCS)
€35.59 TTCArrêté relatif aux tarifs des greffes des tribunaux de commerce
Annonce légale forfait — SAS, metropolitan France (2026 rate, HT)
€199 HTArrêté relatif aux tarifs des annonces légales (JAL)
Annonce légale forfait — SAS, metropolitan France (2026 rate, TTC)
€238.80 TTCArrêté relatif aux tarifs des annonces légales (JAL)
Annonce légale forfait — SAS, Réunion/Mayotte (TTC)
€284.40 TTCArrêté relatif aux tarifs des annonces légales (JAL)
Déclaration des bénéficiaires effectifs filing fee
€20.34 TTCArrêté relatif aux tarifs des greffes des tribunaux de commerce
Total minimum government (incompressible) fees
€294.73 TTCArrêté relatif aux tarifs des greffes des tribunaux de commerce; Arrêté relatif aux tarifs des annonces légales
Mandatory use of Guichet unique (INPI) for all filings — effective from
1 January 2023Loi Pacte (2019); Décret relatif au guichet unique des formalités d'entreprises
Dépôt des comptes annuels (annual accounts) — deadline
Within 6 months of year-end (7 months if filed online)Code de commerce
Déclaration de résultats (corporate tax return) — deadline
Within 3 months of year-end (4 months for 31 Dec year-end)Code général des impôts (CGI); BOFiP
Déclaration sociale (DSN) — frequency
Monthly (if employees)Code de la sécurité sociale; URSSAF / Net-entreprises
Bénéficiaires effectifs update deadline after any change
Within 30 days of any changeCode de commerce, Art. L561-46 et seq.; Décret relatif au registre des bénéficiaires effectifs
Assemblée générale ordinaire — deadline
Within 6 months of year-endCode de commerce
Commissaire aux comptes mandatory — total assets threshold
€5,000,000Code de commerce
Commissaire aux comptes mandatory — revenue threshold
€10,000,000Code de commerce
Commissaire aux comptes mandatory — employee threshold
50 employeesCode de commerce
Commissaire aux comptes trigger condition
2 out of 3 thresholds exceeded (total assets €5M, revenue €10M, 50 employees)Code de commerce
TVA declaration frequency
Monthly or quarterlyCode général des impôts (CGI); BOFiP
Minimum founders — SARL
2 (max 100)Code de commerce
Minimum founders — SA (non-listed)
2Code de commerce
Minimum founders — SA (listed)
7Code de commerce
IR election option duration — EURL/SARL and SASU/SAS
Up to 5 yearsCode général des impôts (CGI)
Section 1 -- Quick Reference
| Field | Value |
|---|---|
| Country | France (French Republic) |
| Currency | EUR |
| Company registrar | Guichet unique des formalités d'entreprises (INPI) -- formalites.entreprises.gouv.fr |
| Key legislation | Code de commerce; Loi Pacte (2019); Code civil |
| Typical formation time | 7--15 working days |
| Corporate tax rate | 25% (standard); 15% on first €42,500 for SMEs |
| Skill version | 1.0 |
Section 2 -- Entity Types Comparison
| Feature | Auto-entrepreneur (Micro) | EURL/SARL | SASU/SAS | SA |
|---|---|---|---|---|
| Legal personality | No (sole trader) | Yes | Yes | Yes |
| Liability | Unlimited | Limited to contributions | Limited to contributions | Limited to contributions |
| Min. founders | 1 | EURL: 1 / SARL: 2--100 | SASU: 1 / SAS: 2+ | 2 (non-listed) / 7 (listed) |
| Min. share capital | N/A | €1 | €1 | €37,000 |
| Governance flexibility | N/A | Low (law-defined) | Very high (statute-defined) | Low (law-defined, board required) |
| Social charges on director | ~22% on revenue | Gérant majoritaire: TNS (~45%) | Président: assimilé salarié (~80% on remuneration) | Assimilé salarié |
| Tax treatment | Income tax (micro-BIC/BNC) | IS by default (can elect IR for 5 years) | IS by default (can elect IR for 5 years) | IS |
| Admin burden | Very low | Medium | Medium | Very high |
| Audit required | No | Only if thresholds exceeded | Only if thresholds exceeded | Yes (commissaire aux comptes) |
Recommended default: SAS/SASU for maximum flexibility and investor compatibility. SARL/EURL for family businesses or cost-optimised structures.
Section 4 -- Capital Requirements
| Entity Type | Min. Share Capital | Min. Paid-Up at Formation | Remainder Due | In-Kind Contributions |
|---|---|---|---|---|
| SARL / EURL | €1 | 20% | Within 5 years | Permitted (commissaire aux apports required if value > €30,000 or > 50% of capital) |
| SAS / SASU | €1 | 50% | Within 5 years | Permitted (same apport rules) |
| SA | €37,000 | 50% | Within 5 years | Permitted (commissaire aux apports required) |
Section 5 -- Costs Breakdown
| Cost Component | Amount (EUR TTC) | Notes |
|---|---|---|
| Greffe / INPI registration fee | €35.59 | Commercial activity (RCS) |
| Annonce légale (SAS, metropolitan) | €238.80 | 2026 forfait; €284.40 for Réunion/Mayotte |
| Déclaration bénéficiaires effectifs | €20.34 | Mandatory |
| Bank capital deposit | €0--€100 | Varies by bank |
| Total incompressible (government fees) | €294.73 | Minimum legal costs |
| Legal / accountant fees (optional) | €500--€2,000 | Statuts drafting, filing assistance |
| Total with professional help | €800--€2,500 |
Annual Maintenance
| Item | Cost (EUR) |
|---|---|
| Accountant (expert-comptable) | €1,500--€5,000/year |
| Greffe annual fee (Kbis renewal) | Free (Kbis available online via MonIdenum) |
| CFE (Cotisation Foncière des Entreprises) | Variable (municipality-based) |
| Commissaire aux comptes (if required) | €3,000--€10,000/year |
Section 6 -- Post-Formation Compliance
| Obligation | Deadline | Authority |
|---|---|---|
| Dépôt des comptes annuels (annual accounts) | Within 6 months of year-end (7 months if filed online) | Greffe du Tribunal de commerce |
| Déclaration de résultats (corporate tax return) | Within 3 months of year-end (4 months for 31 Dec year-end) | SIE / impots.gouv.fr |
| TVA declarations | Monthly or quarterly | SIE |
| Déclaration sociale (DSN) | Monthly (if employees) | URSSAF / Net-entreprises |
| Bénéficiaires effectifs update | Within 30 days of any change | Greffe / INPI |
| Assemblée générale ordinaire | Within 6 months of year-end | Internal |
| PV d'assemblée filing | With annual accounts | Greffe |
Section 8 -- Foreign Founder Considerations
| Question | Answer |
|---|---|
| Non-resident président/gérant allowed? | Yes -- no nationality or residency requirement |
| Physical presence required? | No -- power of attorney (procuration) accepted |
| Apostille requirements | Foreign documents require apostille + sworn translation (traduction assermentée) |
| Foreign ownership restrictions | None for SAS/SARL; regulated sectors may require authorisation |
| Registered office | Must be in France (domiciliation service companies permitted) |
| Numéro de sécurité sociale | Président of SAS must obtain one to pay social charges |
Section 10 -- Timeline
| Step | Duration | Cumulative |
|---|---|---|
| Draft statuts | 1--5 days | Day 1--5 |
| Open bank account and deposit capital | 1--5 days | Day 2--10 |
| Publish annonce légale | 1--2 days | Day 3--12 |
| File on Guichet unique (INPI) | 1 day | Day 4--13 |
| Greffe processing | 5--10 working days | Day 9--23 |
| Kbis and SIRET received | 1--3 days after registration | Day 10--26 |
| Tax and social registrations | Automatic with Guichet unique | Day 10--26 |
| Ready to trade | ~2--4 weeks |
This skill and its outputs are provided for informational and computational purposes only and do not constitute legal, tax, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before acting upon.
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Other France computations in the OpenAccountants Tax Library.
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