Can a minor start a micro-business in France?
French rules in 2026 for minors, emancipation, commercial authorisation and whether a minor can create a micro-business or must use another structure.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Can a minor start a micro-business in France?
Updated March 2026 - In France, the answer depends on whether the minor is emancipated.
Main rule
A non-emancipated minor cannot create a micro-business because that would require an individual business. An emancipated minor from age 16 can create an individual business, including a micro-business, subject to activity-specific rules and, for trade, commercial authorisation.
See also SARL or SAS, our guide to auto-entrepreneur status and legal obligations when creating a business.
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Conclusion
For minors in France, structure choice is a legal issue before it is a tax issue.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Sources
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