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Setting Up A Company In France: Legal Structures, Registration And Tax For Non-EU Founders

France has become a busy place for new businesses. INSEE recorded 1,165,800 business creations during 2025, another national record. Registrations increased five percent compared with the previous calendar year. For overseas founders, registration is only one part because residence status, taxes, and business activity need careful planning too. EU, EEA, and Swiss nationals can generally establish businesses without a founder visa. Non-EU founders face another layer because running a French business does not automatically grant residence rights. You can register from abroad, but managing it in France may require suitable immigration permission.

Choosing the right French legal structure

Your legal structure affects taxes, social charges, ownership rules, and future investment. France has several options, but four structures deserve close attention from the founders.

An Entreprise Individuelle, or EI, is designed for one individual. It does not require share capital or company articles. French rules also separate professional assets from personal assets.

A SASU has one shareholder and a company president. Its paid president falls under France’s general social security system. This structure can suit founders expecting investors because it can later convert into a SAS.

An EURL also has one owner and flexible share capital. However, an owner-manager generally falls under the self-employed social system. EURL profits generally face income tax, although corporate tax may be available.

A SAS is designed for two or more shareholders. Its governance rules give founders substantial flexibility through the company articles. A SARL also supports several shareholders under more fixed management rules.

No single legal structure can suit every individual founder. Your salary plans, investors, and projected profit can change the answer considerably.

Registering your company in France

Since January 2023, French business formalities have gone through a single online portal. The Guichet unique is used for business creation, changes, and closures across legal structures.

Before filing your company, you should prepare several items. Most incorporated businesses need these practical steps:

  • Choose the legal form and company name.
  • Select an official registered business address somewhere in France.
  • Draft and sign the company’s required constitutional documents carefully.
  • Appoint the president or manager for the company.
  • Deposit the required share capital with an eligible institution.
  • Publish the required legal incorporation announcement through an authorized outlet.
  • Declare all beneficial owners during the official registration process.
  • Submit the complete application through the Guichet unique.

Supporting papers depend on your chosen structure and activity. Founders may need identification, proof of address, signed articles, capital evidence, and management declarations. Regulated professions can require qualifications or professional authorizations before trading begins.

Once registration is accepted, your business receives official identification details. These include a SIREN number used across French administrative procedures. Companies carrying commercial activities can also be entered in the relevant commercial register.

Visa options for non-EU founders

If you want to understand the entrepreneur visa in France, start by separating immigration rules from incorporation rules. Owning shares in a French company does not provide permission to live and work there.

One route is the Entrepreneur or Profession Libérale VLS-TS. France-Visas states that applicants starting a new business must show the project has economic viability. The visa is issued for one year and requires validation after arrival in France.

A second route is the Talent residence pathway for business creators. France-Visas currently requires a genuine business project and at least €30,000 invested in that project. Applicants also need a qualification equivalent to a master’s degree or five years of comparable professional experience.

Financial resources are examined separately under this specific immigration route. France-Visas links the required resources to a percentage of France’s legal minimum wage. Because these thresholds can change, check the official visa calculator and current guidance before filing your application.

The immigration file may include your business plan, financing evidence, qualifications, projected income, and project details. Weak financial assumptions can cause problems even when the company registration itself is valid.

EasyStart Relocation can help founders understand the French Entrepreneur Visa application and organize the administrative steps around relocation. This support can help with documents, timelines, and the connection between your company plan and immigration file.

Taxes you should plan for before registration

If you create a business in France, taxes should influence your legal structure from the beginning. Changing the structure later can bring extra filings and professional costs.

The standard French corporate income tax rate is 25 percent. Qualifying smaller companies can access a reduced 15 percent rate on the first €42,500 of taxable profit. The reduced rate applies only when statutory conditions are met, including rules concerning turnover and ownership.

VAT also needs early attention during your business planning. France applies a standard VAT rate of 20 percent, while reduced rates cover certain goods and services. Your registration duties depend on turnover, business activity, and the VAT regime that applies to your company.

Businesses should also consider Cotisation Foncière des Entreprises, generally called CFE. The French Economy Ministry states that new businesses are exempt during their year of creation. Businesses with annual turnover or receipts no higher than €5,000 can also qualify for exemption.

Social charges can change your real founder costs significantly. A paid SASU president is treated differently from an EURL owner-manager under French social security rules. Comparing only corporation tax can give a misleading picture of total costs.

American founders have an additional reporting issue to consider. United States citizens can continue having US tax filing duties while living overseas. Ownership or control of a French company may trigger further information returns, so cross-border tax advice can prevent avoidable errors.

Plan immigration and incorporation together

France gives founders several workable routes, but the order of decisions matters. First define your activity and expected income before filing. Next compare legal structures using tax and social costs. Then match your immigration route with the actual business plan.

Do not assume company ownership automatically solves French residency requirements. Registration authorities and immigration authorities examine different questions, and each process needs its own supporting evidence.

For non-EU founders, early preparation can save expensive corrections later. A French accountant can review taxation, while immigration support can clarify residence requirements before filing. When both sides match your real business plan, starting a French company is much easier to manage.