Starting a company in France: a step-by-step guide for foreign founders

Who can set up a company in France

Any foreign national can create a business in France, but the formalities depend on nationality and on where the founder lives. Citizens of the European Union, the European Economic Area and Switzerland follow exactly the same steps as French citizens and never need a residence permit to create or manage a business.

Citizens of other countries who do not intend to live in France need no visa or residence permit to create a company, and they can be appointed as its legal representative while living abroad. A permit becomes necessary if they settle in France or carry out the activity there on a regular basis. Trading as a sole trader (entrepreneur individuel), on the other hand, implies living in France with a permit that allows self-employed work.

• Non-EU founders who live or want to live in France need a long-stay visa and then a residence permit that authorises the activity, for example the entrepreneur/profession libérale card (one year, renewable) or a multi-year talent card (up to four years).
• Short business trips by a non-resident founder are covered by the Schengen short-stay rules: at most 90 days in any period of 180 days.
• Banks and administrations may ask any founder for proof of identity and of lawful residence when opening the company bank account or registering the business.
• Some activities are regulated in France. Check the required qualification or licence before registering.

Step 1: choose the legal structure

The structure determines the liability of the founders, the tax on profits and the social security status of the manager. A founder working alone usually chooses between sole trader status (with or without the micro-entreprise regime), the EURL and the SASU. Two or more founders need a company, most often a SARL or an SAS.

In all four company types liability is limited to the contributions made to the capital, and the amount of share capital is free. Sole trader status requires no articles of association, no share capital and no legal notice, which makes it quicker and cheaper to set up. Our separate guide to French legal structures compares the options in detail.

Step 2: fix the registered office

Every company must have a registered office (siège social) in France before its articles of association are drafted, because the address appears in the articles. It is the legal and administrative address of the company, not necessarily the place where the work is done.

• The home of the legal representative: only the legal representative, not the other shareholders, may use a personal address. Under article L123-11-1 of the Commercial Code this is allowed without a time limit unless a law, the lease or the co-ownership rules forbid it. Where such a restriction exists, the registered office may still be set at the home for a limited period: no more than five years from the creation of the company, and no longer than the right to occupy the premises, after written notice to the landlord or the co-owners association before registration.
• Commercial or professional premises rented or owned by the company.
• A shared office or coworking space.
• A domiciliation company: it must hold an approval issued by the prefecture, and the domiciliation contract must run for at least three months. This is the usual solution for founders who live abroad.
• A business incubator (pépinière) for young companies, which also provides support services.

Step 3: share capital, articles of association and legal notice

Cash contributions must be deposited in a blocked account opened in the name of the company being formed, with a bank or a notary. According to the official business portal, the deposit is made before the articles of association are drafted and signed. A payment institution cannot receive the deposit, and the Caisse des dépôts has not accepted deposits since 1 June 2021. The bank or notary issues a certificate of deposit, which is a compulsory part of the registration file. The funds are released once the company is registered.

The articles of association (statuts) set the rules of the company: name, registered office, purpose, share capital, management and decision-making. The company is formed when they are signed. The articles of an SAS or SASU are largely free in content, so they deserve careful drafting. If a founder contributes assets rather than cash, an independent valuer (commissaire aux apports) must in principle assess them.

Once the articles are adopted, a notice of incorporation must be published in a publication authorised to carry legal notices in the department of the registered office. The price is a flat rate set each year by ministerial order.

• Minimum share capital: EUR 1 for an EURL, SARL, SASU or SAS, although such a low amount is not advisable. A société anonyme (SA) requires EUR 37,000.
• SAS and SASU: at least 50% of cash contributions must be paid at creation, the balance within five years of registration.
• SARL and EURL: at least 20% of cash contributions must be paid at creation, the balance within five years of registration.
• Legal notice flat rates for 2026 in mainland France, excluding VAT: EUR 124 for an EURL, EUR 142 for a SASU, EUR 148 for a SARL, EUR 199 for an SAS.

Step 4: register through the guichet unique

The registration request is filed online on the guichet des formalités des entreprises, the single portal operated by INPI (the national industrial property office) that replaced the former business formalities centres. The file includes the signed articles, the certificate of deposit of the capital, proof of the registered office, the legal notice and a copy of the identity document of the manager.

The file must also contain the declaration of beneficial owners (bénéficiaires effectifs): the individuals who hold, directly or indirectly, more than 25% of the capital or voting rights, or who control the company by any other means. Any later change must be declared within 30 days. The register of beneficial owners is no longer open to the general public.

If the file is incomplete, the portal sends a notice listing the missing items, which must be supplied within 15 working days. Once the file is accepted, the company is entered in the Registre national des entreprises (RNE) and the Registre du commerce et des sociétés (RCS).

• SIREN: the nine-digit number that identifies the company in all its dealings with administrations and clients.
• SIRET: the number that identifies each establishment where the activity is carried out.
• APE code: the code describing the main activity.
• Kbis extract: the official document proving that the company is registered in the RCS. Banks, landlords and suppliers ask for it routinely.
• Carrying on a commercial, craft or liberal activity without being registered in the RNE is an offence punishable by a fine of EUR 7,500.

Official fees and typical timeline

The compulsory official costs of creating a commercial company are modest. For a SASU with its registered office in mainland France, they come to EUR 33.83 for registration, EUR 19.33 for the beneficial owners declaration and EUR 142 excluding VAT for the legal notice. Fees for drafting the articles, domiciliation or professional advice come on top and are set freely by each provider.

Official sources do not give a guaranteed processing time. In our experience, creating a company takes between 4 days and 3 weeks from a complete file to the Kbis extract. The registration itself is rarely the slow part: most of the time is spent opening the account for the capital deposit and gathering documents, which takes longer for founders who live abroad or whose documents need translation.

• Registration of a commercial company (SAS, SASU, SARL, EURL): EUR 33.83.
• Declaration of beneficial owners: EUR 19.33.
• Registration of a company with a purely craft activity, not registered in the RCS: EUR 45.
• Registration of a sole trader with a commercial activity: EUR 21.74. Registration under the micro-entreprise regime is free.
• Legal notice of incorporation: EUR 124 to EUR 199 excluding VAT in 2026 for the four usual structures in mainland France.

After registration: bank account, accounting and first tax obligations

Once the Kbis extract is issued, the bank releases the share capital to the company current account and the business can start invoicing. From that point the company has recurring obligations, even if it has little or no activity.

• Bookkeeping and annual accounts: a company must prepare a balance sheet, a profit and loss account and, in principle, notes. In a SARL or EURL the accounts are approved within six months of the year-end. In an SAS or SASU the time limit is set by the articles, and six months is the usual practice. They are then filed within one month of approval, or two months when filed online.
• Corporate tax: no instalments are due for the first financial year. The return is filed within three months of the year-end, or in May for a financial year ending on 31 December.
• VAT: the regime depends on turnover. Small businesses may be exempt under the franchise en base (VAT exemption for small businesses), up to EUR 85,000 of turnover for sales and EUR 37,500 for services in 2026.
• CFE (cotisation foncière des entreprises, a local business property tax): a new business is exempt for the year of creation but must file form 1447-C before 31 December of that year. The tax base is halved for the following year.
• Electronic invoicing: since 1 September 2026 every business subject to VAT must be able to receive electronic invoices through an approved platform. Small and medium-sized companies must issue them from 1 September 2027.
• Payroll: a president of an SAS or SASU who is paid is treated as an employee for social security, and contributions are declared monthly. A manager who receives no remuneration owes no contributions on it.

Getting help with the formalities

Founders can complete every step themselves on the official portal. Many choose to be assisted for the decisions that are difficult to reverse: the choice of structure, the tax options, the wording of the articles and the remuneration of the manager.

SAREPTA is a chartered accounting firm registered with the Ordre des Experts-Comptables, with offices in Antibes and Valbonne - Sophia Antipolis. We work in English and French and handle company formation, domiciliation, accounting, tax and payroll. The first 30-minute meeting is free and without commitment.

This guide is general information, checked against official sources on 28 September 2026, and does not replace individual advice.