Legal Obligations for Business Creation in 2026

Creating a company in France involves respecting a certain number of legal and administrative obligations. This guide presents you step by step with the essential formalities to launch your activity according to the rules.

Before taking any action, you must choose the legal structure best suited to your project:

Hayot Expertise Advice: The choice of status is structuring and difficult to change subsequently. A personalized analysis by an accountant allows you to avoid costly errors.

The statutes are the founding document of your company. They define:

• ▸The company name and headquarters
• ▸The corporate purpose (activity of the company)
• ▸The amount and distribution of share capital
• ▸The duration of the company (99 years maximum)
• ▸Governance rules (powers of the manager, assemblies)
• ▸The terms of transfer of shares or shares

Points of attention

• ▸Corporate purpose: it must be broad enough to cover your current and future activities
• ▸Share capital: no legal minimum for SASU/EURL/SAS/SARL (1€ is enough), but too little capital can harm your credibility
• ▸Customized statuses vs. models: generic online statuses are risky; have them written or checked by a professional

The share capital must be deposited in a blocked account before registration:

• ▸Deposit with a notary, a bank or an authorized establishment
• ▸The capital is released (available) after obtaining the Kbis
• ▸Minimum capital released: 20% at creation for SARL/EURL, 50% for SAS/SASU (art. L. 227-1 and L. 224-2 C. com.), the balance within 5 years

In exchange, you will receive a certificate of deposit of funds, necessary for registration.

Before submitting your registration file, you must publish a notice of incorporation in a legal notice journal (JAL) of the head office department.

Mandatory content of the ad:

• ▸Legal form
• ▸Name and acronym
• ▸Share capital
• ▸Headquarters address
• ▸Summary corporate purpose
• ▸Duration
• ▸Identity of the manager
• ▸Conditions of admission to assemblies

Cost: around €150 to €250 depending on the department and the length of the ad.

Registration in the Register of Commerce and Companies (RCS) is done via the Guichet Unique on formalites.entreprises.gouv.fr since 2023.

Documents to provide

• ▸Statutes signed and dated (in original or certified copy)
• ▸Certificate of capital deposit
• ▸Certificate of publication of the legal announcement
• ▸Identity document of the manager(s)
• ▸Declaration of non-conviction of the manager
• ▸Proof of domiciliation of the head office
• ▸Online filing on the INPI one-stop shop (replaces the old M0/M2/M3 forms since January 1, 2023)

Deadline: 1 to 5 working days. At the end, you receive your Kbis (extract from the commercial register), your company's official identity document.

Opening a professional bank account

A bank account in the name of the company is required. You can release the share capital there after receiving the Kbis.

Mandatory insurance

Depending on your activity, certain insurance is mandatory:

• ▸Professional civil liability (RCP): mandatory for regulated professions (doctors, lawyers, architects, accountants, etc.)
• ▸Ten-year insurance: compulsory for building craftsmen
• ▸Operating civil liability: strongly recommended for any activity

Affiliation to social organizations

• ▸URSSAF (French social contributions authority): automatic declaration after registration (for social security contributions for salaried managers and employees)
• ▸SSI (ex-RSI): for TNS (EURL/SARL managers)
• ▸Supplementary pension fund: depending on status

Accounting obligations

From the moment of creation, your company has accounting obligations:

• ▸Maintaining regular accounts (journal, ledger)
• ▸Preparation of annual accounts (balance sheet, income statement, annex)
• ▸Submission of annual accounts to the registry (under penalty of a fine)
• ▸Periodic tax declarations (VAT, IS, CFE...)

Certain activities require additional authorizations, diplomas or licenses:

• ▸Regulated professions: doctor, lawyer, chartered accountant, notary → registration with the professional order
• ▸Craft activities: registration in the Trades Directory (RM)
• ▸Drinking establishments: IV license, operating permit
• ▸Real estate agencies: T/G professional card
• ▸Transport: transport license, DREAL authorization

At Hayot Expertise, we support you at each stage of the creation of your company:

• ▸✅ Choice of status: personalized comparison according to your objectives
• ▸✅ Writing of statutes: tailor-made, risk-free
• ▸✅ Administrative formalities: turnkey registration
• ▸✅ Accounting implementation: software, procedures, declarations
• ▸✅ Tax advice: optimization from the start

📞 Request a quote - 01 48 48 24 14 | 58 rue de Monceau, 75008 Paris