France

Access to the European market with 450 million consumers

Ownership Structure
100% foreign ownership without a local partner
Corporate Tax Rate
25% (reduced to 15% for small business)
Bank Account Timeline
1–2 weeks
La Défense business district at night, Paris, FranceThe La Défense business district in daylight, Paris, France

Programme Overview

Opening a company in France is a strategic step into the European market and a platform for international scale. Foreign principals may register SARL, SAS and SA forms, or as sole traders, giving flexibility to match structure to objective.

France provides full access to the EU single market, modern banking infrastructure and a transparent tax system. It ranks second in nominal GDP within the European Union and offers a developed startup ecosystem with government grants and tax incentives.

  • Dividend, profit and capital gains tax — 30%
  • Registration timeline — from 7 days for an SAS or SARL

Key Benefits

Strategic EU Location

Registration in France opens full access to the single European market, with free movement of goods, services and capital across 27 member states.

Flexible Tax System

A banded corporate rate with a reduced band for smaller profits, an extensive treaty network, and scope to optimise through holding structures.

Government Business Support

Access to French Tech programmes for startups, grants and subsidies, and dedicated visa routes for entrepreneurs and investors.

Free Capital Movement

No currency restrictions, SEPA and SWIFT transfer support, and multi-currency accounts at leading European banks.

Entrepreneur Visa

The Passeport Talent programme grants a multi-year residence permit with the right to work and the option to include family members.

Who this serves

EU-Market Entrants

Entrepreneurs who need a base inside the European single market rather than at its edge.

Technology Startups

Founders who intend to draw on French Tech programmes, grants and subsidies.

Established International Companies

Groups that need a European jurisdiction their partners, banks and investors already respect.

Residency-Led Investors

Principals for whom the Passeport Talent route matters as much as the corporate structure.

Company Types

Local Company

A company registered on the territory of mainland France, with the right to conduct business across the entire country and participate in government tenders.

  • 100% foreign ownership — Full ownership without a local partner for all activity types.
  • Unrestricted trade — Right to freely conduct business across all of France and the European Union.
  • Tax advantages — Corporate tax of 25%, with a reduced rate of 15% on profits up to EUR 42,500.
  • Reputation and trust — A globally recognised jurisdiction for international business and banking services.

SAS Company (Simplified Joint-Stock Company)

The most popular form for foreign investors, providing maximum flexibility in management and capital attraction.

  • Flexible management structure — Free definition of management rules in the company's articles of association.
  • Minimum capital — Share capital of EUR 1.
  • Unlimited number of shareholders — No restrictions on the number or type of shareholders.
  • Simple share transfer — Free transfer of shares without approval from other shareholders.

SARL Company (LLC)

A classic form for small and medium-sized businesses with 2 to 100 participants, ideal for family businesses.

  • Participant protection — Liability limited to the amount of capital contribution.
  • Simple management — Clear management structure with director appointment.
  • Tax optimisation — Ability to choose between corporate and income tax.
  • Share transfer control — Transfer to third parties requires majority consent of participants.

Holding Structure

A parent company for managing a group of enterprises, optimising taxation, and protecting assets from risks.

  • Liability protection — Risk isolation of subsidiaries and holding asset protection.
  • Tax optimisation — 95% exemption from dividend tax with participation from 5%.
  • Centralised management — A unified control system over all business processes of the group.
  • Investment attraction — High capitalisation indicators for external financing.

Cost Breakdown

Mirsatori service price

From EUR 20,000

Key financial parameters

  • SAS / SARL minimum capital — EUR 1
  • SA minimum capital — EUR 37,000
  • Corporate tax — 25% (15% on profits up to EUR 42,500)
  • VAT — 20%
  • Dividend tax — 30%

Requirements

Director and shareholder identification

Passports or national identification for all directors and shareholders.

Proof of address

Confirmation of residential address for each individual.

Articles of association

Company articles of association drawn up in French.

Founders' minutes

Minutes of the founders' meetings.

Capital confirmation

Bank certificate confirming the capital deposit.

Registered office address

A registered office address in France, virtual or physical.

Remote filing

All documents may be submitted online.

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Step-by-Step Process

1. Consultation and Case Analysis

Mirsatori's specialists examine your business specifics and set out the French registration procedure in full.

2. Selecting the Legal Form

We compare SAS, SARL and the alternatives, and recommend the structure best matched to your tax position and activity.

3. Founding Documents

We prepare the full pack, including articles of association in French, founders' minutes and all registration forms.

4. Bank Account and Capital Deposit

We open an account with a reliable French bank, deposit the capital and obtain the certificate required to complete registration.

5. Commercial Register and SIRET

We file with the Commercial Court to obtain the SIREN and SIRET numbers, completing incorporation and activating trading.

How this compares

CategoryFranceSpainUAEMontenegro
Minimum share capitalEUR 1EUR 1USD 0EUR 1
VATFrom 5%From 4%5%21%
100% foreign ownershipYesYesYesYes
AuditYesYesYesYes
Corporate taxFrom 15%From 15%0–9%9–15%
Personal income taxFrom 0%From 0%0%From 9%
Dividend tax30%From 19%0%15%
Double taxation treaties110+110+130+50
Currency controlNoNoNoYes

Alternative Jurisdictions

Frequently Asked Questions

What does formation cost, and what minimum share capital is required?

Mirsatori's service starts from EUR 20,000. Minimum capital is EUR 1 for an SAS or SARL, and EUR 37,000 for an SA.

Can a company be registered with 100% foreign ownership?

Yes. All principal forms — SAS and SARL — permit 100% foreign ownership without a local partner. Restrictions apply only in strategic sectors.

What is the difference between an SAS and an SARL?

The SAS offers maximum flexibility in governance and an unlimited number of shareholders; the SARL has a fixed management structure and a ceiling of 100 participants. The choice follows your growth and fundraising plans.

How does company registration help obtain a residence permit?

Company ownership grants the right to a Passeport Talent visa for up to four years with renewal options, and citizenship may be applied for after five years.

What licences are needed for business in France?

Three principal types: trade for buying and selling, professional for services, and industrial for manufacturing. The requirement follows the activity.

Is physical presence required to manage the company?

The registration process can be completed remotely without visiting France. To maintain the visa, spending at least one day in the country every six months is recommended.

Before you commit to this jurisdiction

Send a one-paragraph brief on the decision in front of you. You will have a considered reply within one business day, under signed NDA — the first conversation carries no fee. Where the structure is complex, we scope a written memo from there.

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