Company Registration in France

France provides several legal structures for entrepreneurs, investors and international companies seeking to establish a legal presence in the country. The appropriate structure depends on factors such as the number of shareholders, proposed activity, management arrangement, liability, taxation and the intended scale of operations.

For companies, commonly considered structures include SAS, SASU, SARL, EURL and SA. An entrepreneur may also operate through an Entreprise Individuelle (EI) where a separate company is not required. French authorities distinguish between an individual business and a société, which has its own legal personality and assets separate from those of its shareholders.

Since 1 January 2023, company creation and other business formalities in France are handled through the Guichet unique des formalités des entreprises, operated by the French National Institute of Industrial Property (INPI). Information submitted through the system is used for registration in the Registre National des Entreprises (RNE) and is transmitted to the relevant authorities.

Key Points About Registering a Company in France

Before starting the registration process, the proposed founders generally need to determine:

• The legal form of the company
• The company's proposed business activity
• The company name
• The registered office address in France
• The shareholders and ownership structure
• The director or other legal representative, depending on the structure
• The amount and composition of share capital, where applicable
• The company's articles of association
• Whether the proposed activity is regulated
• The identity of the company's beneficial owners
• The applicable tax and social-security arrangements

The legal form should be selected based on the actual characteristics of the proposed operation rather than simply on the number of shareholders. French public guidance specifically notes that the choice of status affects the company's operating rules, tax treatment and social protection arrangements.

Common Legal Structures for Company Formation in France
1. SAS – Société par Actions Simplifiée

The SAS is a French commercial company structured around shares and is commonly considered where founders require flexibility in the organisation and governance of the company.

An SAS has shareholders and is represented by a president. Its articles of association establish many of the rules governing the company's operation and relationships between shareholders.

The structure can also accommodate corporate shareholders, making it relevant in certain group and investment structures. The exact governance arrangements should be established in the company's articles before incorporation.

2. SASU – Société par Actions Simplifiée Unipersonnelle

The SASU is the single-shareholder form of an SAS. It can therefore be considered where one shareholder is establishing a French company.

The company remains legally distinct from its shareholder after registration. Its organisation is based on the SAS framework, while the ownership structure involves only one shareholder.

3. SARL – Société à Responsabilité Limitée

The SARL is a limited-liability company structure with one or more shareholders, subject to the applicable legal requirements. A SARL is managed by one or more gérants.

The French registration process requires documentation concerning the company's statutes, registered address, beneficial owners and management. The precise documentation depends on the circumstances of the company and its activity.

4. EURL – Entreprise Unipersonnelle à Responsabilité Limitée

An EURL is a SARL with a single shareholder. The shareholder can be an individual or a legal entity. If additional shareholders subsequently enter the company, the EURL can become a SARL.

This structure can therefore be relevant where a single shareholder wants to establish a French limited-liability company under the SARL framework.

5. SA – Société Anonyme

The SA is another French company form and is generally subject to more formal corporate requirements than structures such as SAS or SARL. It may be relevant to particular larger or more complex corporate structures.

The appropriate form should therefore be assessed according to the company's ownership, governance, financing and operational requirements rather than selecting a structure solely because it is available under French law.

Steps to Register a Company in France
1. Determine the Business Activity

The first step is to clearly define the activity that the French company will conduct.

The nature of the activity can affect the appropriate legal structure, registration information, professional qualifications and regulatory permissions. Certain activities in France are regulated and may require specific authorisations, licences, diplomas or professional qualifications.

The proposed activity should therefore be checked before submitting the incorporation application.

2. Select the Legal Structure

The founders need to choose the legal form appropriate for the proposed operation.

For example:

• SASU or EURL may be considered for a single-shareholder structure.
• SAS or SARL may be used where there are multiple shareholders.
• SA may be relevant to certain larger corporate arrangements.
• EI is available where the individual operates without creating a separate legal entity.

French public authorities provide a legal-status selection tool that considers factors such as the proposed activity, estimated turnover, income arrangements, social protection and accounting and legal management.

3. Choose and Check the Company Name

The proposed company name should be identified before preparing the incorporation documents.

A name should be checked for availability and potential conflicts with existing business names and intellectual-property rights. A company name and a trademark are not the same legal concept, so separate intellectual-property considerations may apply where brand protection is required.

4. Establish the Registered Office

A French company requires a registered address that is declared during the registration process.

Evidence of the company's registered address is among the documents requested for company registration. Depending on the circumstances, this may include appropriate proof of domiciliation or another document establishing the company's address.

The registered office should therefore be arranged before submitting the incorporation application.

5. Prepare the Articles of Association

The articles of association establish the legal framework of the company.

Depending on the selected structure, they normally address matters such as:

• Company name
• Corporate purpose
• Registered office
• Share capital
• Shareholder information
• Allocation of shares
• Management structure
• Powers of the legal representative
• Rules governing shareholder decisions
• Transfer of shares or securities
• Duration of the company

For a French company, the statutes should correspond to the selected legal structure and the actual ownership and governance arrangements.

6. Arrange the Share Capital

Where a company structure requires share capital, the founders need to determine the amount and make the required capital contribution in accordance with the applicable rules.

The capital structure should correspond with the company's incorporation documents and ownership arrangements. The treatment of cash and non-cash contributions can differ, so the applicable requirements should be reviewed before incorporation.

The capital requirements are therefore not simply a matter of selecting a nominal amount; the method of contribution and supporting documentation may also be relevant.

7. Publish the Legal Notice

For French companies subject to the publication requirement, an announcement of the company's formation must be published in an authorised legal-announcement medium.

An attestation of publication is then included among the incorporation documents submitted through the registration process. French government guidance lists this publication evidence among the documents required for the registration of structures such as SARL.

8. Submit the Registration Application Through the Guichet Unique

Company formation formalities are submitted online through the Guichet unique des formalités des entreprises, operated by INPI.

The application requires the relevant corporate information and supporting documents. The exact documents depend on the legal structure, activity and circumstances of the founders.

The Guichet Unique centralises creation, modification and cessation formalities and enables applicants to track the status of their submissions.

Documents Required for French Company Registration

The exact document list varies according to the company structure and circumstances. For a standard company incorporation, the registration file can include:

• Signed articles of association
• Proof of the company's registered address
• Evidence of publication of the formation notice
• Identification documents of the legal representative
• Declaration of non-conviction and relevant personal information for the legal representative
• Beneficial-owner information
• Documents relating to shareholders where applicable
• Evidence relating to regulated activities, where required
• Power of attorney where another person submits the formalities on behalf of the applicant
• Capital-related documentation where applicable

French government guidance specifically identifies signed statutes, proof of domiciliation, legal-publication evidence, beneficial-owner declaration and management identification documents among the registration requirements for relevant company forms.

Foreign founders may have additional documentation requirements depending on their nationality, ownership structure, residence and the documents used for incorporation. Documents issued outside France may also require appropriate legalisation, apostille or translation depending on the document and the circumstances.

Registration of Foreign-Owned Companies in France

A foreign individual or foreign company can establish a French corporate structure, subject to French company law and any requirements applicable to the proposed activity.

A foreign group may consider structures such as:

• French subsidiary
• Wholly owned French company
• Joint venture
• Branch or other establishment structure, depending on the business model

The choice between a subsidiary and another form of presence has legal, tax, accounting and operational consequences.

Foreign investors should also distinguish company registration from immigration or residence rights. Establishing a French company does not, by itself, determine an individual's right to live or work in France. Immigration requirements are governed separately and depend on the person's circumstances and intended activities.

Tax and Compliance After Registration

Company incorporation is only the beginning of the company's legal obligations.

After registration, the company may need to address:

• Corporate tax obligations
• VAT registration or VAT-related obligations where applicable
• Accounting and bookkeeping
• Annual financial statements
• Corporate records
• Tax filings
• Payroll and employment obligations where employees are hired
• Social-security obligations
• Beneficial-owner information
• Business licences or sector-specific authorisations
• Changes to corporate information through the Guichet Unique

Once the registration has been validated, company information is recorded in the RNE and transmitted to relevant public authorities, including the tax administration and Urssaf.

The compliance obligations depend on the company's legal form, activity, turnover, employees, tax position and other circumstances. They should therefore be determined from the company's actual structure rather than applying a single checklist to every French company.

Why Choose YKG Global for Company Registration in France?

YKG Global's France company-registration support can be structured around the practical stages of establishing a French entity, including:

• Assessment of the proposed French company structure
• Assistance with selecting an appropriate incorporation route
• Company-name and incorporation-document coordination
• Support with preparing corporate information and registration documentation
• Assistance with foreign-founder documentation
• Coordination of the Guichet Unique registration process
• Beneficial-owner documentation support
• Assistance with registered-office documentation
• Coordination of legal-publication requirements
• Support for corporate banking documentation
• Guidance on post-incorporation tax and compliance requirements
• Assistance with ongoing corporate compliance coordination

The scope of support depends on the company's proposed structure, activity, ownership and specific requirements.