Business structure in France

Incorporating a foreign company

Representative agency and office
Can only work within the sphere of its parent company’s corporate purpose (market surveys, studies, etc.). Cannot obtain earnings.

Branch
Profits are taxable in France, but in unlike the subsidiary, the branch is not considered resident in the country, It will therefore not be able to benefit from the different tax incentives that France offers. The branch must have a separate accounting system to the parent company

Subsidiary
Legal personality independent from the parent company. Its tax status is the same as that of a French company since this is considered to be an organisation resident in France.

Incorporating a French Company

Limited Liability company (SARL):

  • From 2 to 100 partners.
  • Minimum contribution of 1000 €. El 20% must be in cash.
  • The partners are only liable for the contributions made by them.

Public Limited Company

  • At least 7 shareholders
  • Contribution not under 37,000 €.
  • Run by a board of directors with from 3 to 18 members.
  • Partners’ responsibility limited to their contributions

EIRL
Individual businessperson with limited liability

EURL
Single partner company with limited liability

SAS
Simplified share company.

SASU
Unified simplified share company

SNC
General partnership.