Company Formation & Entity Setup in France

SAS and SARL incorporation, Articles of Association, commercial register filing, and post-formation compliance setup.

France Reviewed September 2026

Currency

EUR

Legal forms

SAS · SARL

Minimum share capital

SAS / SARL: €1 (statutory minimum; practical capital typically higher)

Registration body

Commercial Court Registry (Greffe du Tribunal de Commerce), via the INPI one-stop portal

Formation timeline

1–3 weeks for a SAS/SARL with standard bylaws

Corporate tax rate

25% standard · 15% reduced rate on first €42,500 of profit for qualifying SMEs

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How company formation works in France

France applies a uniform national framework for corporate and labour law, with a standard corporate tax rate and a social contribution system that is detailed by international standards: employer contributions alone can represent over 40% of gross salary, spread across more than a dozen distinct components.

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Matched to your business objective

SAS

Liability

Limited to company assets

Min. capital

SAS / SARL: €1 (statutory minimum; practical capital typically higher)

The standard vehicle for an operating subsidiary of a foreign company — the default choice for most market-entry engagements in France.

SARL

Liability

Limited to company assets

Min. capital

SAS / SARL: €1 (statutory minimum; practical capital typically higher)

Used for larger operations, more formal governance needs, or entities seeking to raise capital publicly.

Branch

Liability

None separate — the foreign parent company bears full liability

Min. capital

None — no separate capital requirement

Useful for testing the France market before committing to a subsidiary, or for keeping a single legal entity across borders. Creates a taxable presence — profits are generally taxed in France.

Representative office

Liability

N/A — not a registered legal entity in most cases

Min. capital

None

For market research and liaison activity only — cannot sign contracts, invoice, or trade locally in most jurisdictions.

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What it takes to register, and how long

Formation runs through the Commercial Court Registry (Greffe du Tribunal de Commerce), via the INPI one-stop portal, typically taking 1–3 weeks for a SAS/SARL with standard bylaws.

Employer social contributions — exceeding 40% of gross salary, across pension, health, unemployment and other schemes
Mandatory supplementary pension — (AGIRC-ARRCO) on top of the base state pension system
Collective bargaining agreements — that can override statutory minimums by sector
35-hour statutory work week — with overtime and compensation rules tied to it

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Frequently asked questions

What is the difference between an SAS and a SARL?

Both require a statutory minimum share capital of €1 and are taxed identically. SAS offers greater governance flexibility and is generally preferred by international groups and investors; SARL has a more rigid statutory structure, often suited to smaller or family-owned operations.

Why are employer social contributions so high in France?

French employer contributions, at roughly 42–45% of gross salary, fund a comprehensive social security system covering pension, health, unemployment and family benefits. This is structurally higher than most European jurisdictions and must be factored into total employment cost from the outset.

How does the EU Blue Card salary threshold work in France?

The threshold is set at 1.5 times a fixed reference salary, published annually. For 2026, this results in a minimum gross annual salary of €59,373. The reference salary itself is reviewed periodically rather than tied to the minimum wage.

How long does SAS or SARL incorporation take?

Typically 2–4 weeks from complete documentation to registration with the Commercial Court Registry, including Articles of Association, capital deposit, and legal notice publication.

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The density of the French social contribution system makes manual payroll administration a structural risk, not an operational inconvenience. A single governance layer with continuous regulatory tracking reduces this exposure more reliably than periodic local reviews.

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