Registering your company address: home, incubator or domiciliation
Director's home, licensed domiciliation company, incubator or commercial premises: we compare the four registered-office options, their legal limits, their impact on the CFE local business tax and VAT, and the right fit for each stage of your project.
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.
Quick answer. A registered office can be set at the director's home, with a licensed domiciliation company, in a business incubator or in commercial premises. Home registration is allowed with no time limit, unless a contrary lease clause caps it at five years (article L123-11-1 of the French Commercial Code). Each option affects the CFE local business tax, image and mail handling differently.
Choosing your registered-office address often looks like a formality. In practice, it is one of the first sticking points in a company-formation file: a home registration barred by the lease, a domiciliation company chosen without checking its licence, a saturated incubator, or a Paris address paid too dearly for a fully remote activity. The registered office is more than a line on the Kbis extract: it sets the municipality for your local business tax, the competent court and the company's nationality.
This comparison reviews the four solutions, their real constraints and the logic of choice depending on your activity and stage of growth.
What the registered office actually commits#
Before comparing, you need to understand what is at stake. The registered office determines the municipality for the cotisation foncière des entreprises (CFE) local business tax, the competent court in case of dispute and the company's nationality. It may differ entirely from the actual place of business: a consultant can register at home while working on client sites, or register a SASU in Paris while operating from the provinces.
This split is a useful lever, but it has limits. The registered address also shapes how partners, banks and clients perceive you, and the reliability with which you receive official mail, especially from the tax authorities and the registries.
Our view. The registered office is not a cosmetic decision. It combines law (lease clauses, licensing), tax (CFE) and operations (mail handling). Deciding too quickly often means transferring the registered office a year later, a paid and time-consuming formality.
The four address options compared#
| Option | Indicative cost | Legal limits | Image | Mail handling |
|---|---|---|---|---|
| Director's home | No address cost | Allowed with no time limit, unless a lease or co-ownership clause bars it (then 5 years maximum) | Variable, residential address visible | Your responsibility, under your control |
| Domiciliation company | From a few dozen euros per month depending on address and services | Prefectural licence required, written contract of at least 3 months, renewable | Polished, sometimes prestigious business address | Handled and forwarded by the provider |
| Incubator | Variable, often subject to selection | Fixed-term occupancy agreements, eligibility criteria | Credible with the ecosystem and investors | Depending on the host structure |
| Commercial premises | Market rent | Commercial or professional lease, term commitment | Strong, dedicated business space | Your responsibility on site |
1. The director's home#
This is the starting option for many founders, and the most economical. Registering at the legal representative's home is allowed with no time limit as long as no contractual or legislative provision objects (article L123-11-1 of the French Commercial Code).
The point to watch is the residential lease or the co-ownership rules. If either bars carrying on a business, registration is still allowed, but for five years maximum from the company's creation, or until the lease ends if shorter. You must then inform the landlord or building manager in writing. This registration authorises the administrative address of the registered office, not necessarily receiving clients or storing goods.
2. The licensed domiciliation company#
This is the preferred solution to separate office from home, or to display a business address. The provider must be licensed by the prefecture and conclude with you a written contract of at least three months, renewable, compliant with the obligations of article R123-168 of the French Commercial Code.
The underestimated risk. Not all addresses are equal. A provider without a valid licence exposes you to a refused registration or a later strike-off. Before signing, we systematically check the prefectural licence and the reality of the included services: mail forwarding, meeting-room access, telephone answering. The cost ranges from a few dozen euros per month depending on the address and services, the price gap mostly reflecting the district's reputation and the level of services.
3. The incubator#
For an innovative or early-stage project, hosting in an incubator combines an address, a workspace and support. Occupancy is by fixed-term agreement, subject to selection criteria.
The benefit goes beyond the address: proximity to other founders, access to investors, credibility with the ecosystem. The trade-off is selectivity and a capped term, which require planning the exit and the office transfer.
4. Commercial premises#
When the activity requires space, a workshop, a shop or regular client reception, commercial premises become necessary. They offer the strongest image and perfect consistency between registered office and operations, at the cost of market rent and a commercial or professional lease commitment.
Quick decision by profile#
| Situation | Option to favour | Why |
|---|---|---|
| Freelancer or remote consultant, tight budget | Director's home | No address cost, simple formality |
| Tenant with a lease barring the activity | Domiciliation company | Avoids the 5-year limit and home-office confusion |
| Need a business address without premises | Licensed domiciliation company | Polished image, mail handled |
| Innovative early-stage project | Incubator | Support and credibility with investors |
| Activity with client reception or storage | Commercial premises | Office-operations consistency, dedicated space |
What changes on the tax side#
Whatever the option, a minimum CFE local business tax remains due. It is calculated on a base linked to your turnover and set by the municipality of the registered office. Good news for founders: the first year of creation is exempt from CFE. The choice of municipality therefore has a direct and lasting effect on this tax, since minimum base scales differ from one local authority to another.
Registration, however, has no effect on your VAT thresholds. For 2026, the VAT exemption applies up to 85,000 euros of turnover for goods sales (upper threshold 93,500 euros) and 37,500 euros for services (upper threshold 41,250 euros). The 2026 micro-enterprise thresholds are separate: 203,100 euros for sales and 83,600 euros for services. Registering at home or with a domiciliation company changes neither these thresholds nor your regime.
In practice. How to register your company address step by step:
- Choose the option suited to your activity, budget and stage of growth.
- Gather the address proof: director's domiciliation statement, licensed domiciliation contract, incubator agreement or lease.
- Check there is no contrary clause in the lease or co-ownership rules, and inform the landlord or building manager if needed.
- Enter the registered-office address in the articles of association and in the registration file filed on the one-stop shop.
- Keep the proof and anticipate the office transfer if the option is time-limited.
A common case#
A consultant in career transition forms a SASU to start a remote advisory activity. Her residential lease bars any professional activity. Registering at home would be possible, but capped at five years, with an obligation to inform the landlord, and her residential address would appear on every document. We steer toward a licensed domiciliation company: a stable business address, mail handled, no confusion with her home, and a modest monthly cost given the flexibility gained. The registered office stays in Paris for the CFE municipality, while she works from home.
Points to watch in 2026#
- Check the provider's prefectural licence before any signature, or risk a refusal or strike-off.
- Re-read the residential lease and co-ownership rules before registering at home.
- Anticipate the CFE cost by municipality of the office, beyond the exempt first year.
- Do not confuse the administrative registered address with authorisation to receive clients.
- Keep reliable receipt of official mail: an unreceived tax notice remains enforceable.
Frequently asked questions
How do you register your company address?+
You choose a registered-office address among four options: your home, a licensed domiciliation company, an incubator or commercial premises. You gather the matching proof, enter it in the articles of association, then file the registration on the one-stop shop.
Can you register your company at home?+
Yes. Registering at the director's home is allowed with no time limit if no lease or co-ownership clause bars it. Where a contrary clause exists, it is allowed for five years maximum from creation, with written notice to the landlord or building manager (article L123-11-1 of the French Commercial Code).
How much does a domiciliation company cost?+
The fee ranges from a few dozen euros per month depending on the address and included services. The price gap mostly reflects the district's reputation and the level of services: mail forwarding, meeting rooms, telephone answering. Always check the provider's prefectural licence before signing.
Which address should you choose for the registered office?+
The office address sets the CFE municipality, the competent court and the company's nationality. It can differ from the place of business. Choose based on your budget, the image sought and reliable mail receipt, keeping in mind the lasting impact on your local business tax.
Does registration change my VAT thresholds?+
No. Registering at home or with a domiciliation company changes neither your VAT exemption thresholds nor your micro-enterprise regime. These thresholds depend on your turnover and the nature of your activity, not on your registered-office address.
Must the registered office be where I work?+
No. The registered office can differ from the actual place of business. A consultant can register at home or with a domiciliation provider while working on client sites. The office sets the administrative and tax attachment, not where you actually carry on your activity.
Key takeaways#
- The registered office sets the CFE municipality, the competent court and the company's nationality, and may differ from the place of business.
- Home registration is allowed with no time limit, unless a contrary lease clause caps it at five years (article L123-11-1).
- A domiciliation company must be licensed by the prefecture and conclude a written contract of at least three months (article R123-168).
- A minimum CFE remains due whatever the option, the first year of creation being exempt.
- Registration has no effect on your VAT thresholds or your micro-enterprise regime.
Unsure between home, a licensed domiciliation and premises for your future company? We frame this choice with you during your company formation in Paris, against your activity, budget and tax position. For lease and co-ownership clauses, our legal support secures the drafting and the formalities. To go further, read our complete 2026 company-formation guide or, if you start solo, the micro-enterprise guide. See also: the structuring choices from a startup's day one, moving from sole trader to SASU and building your launch financing mix.
This article is for information and does not replace a review of your situation. A decision accounting for your lease, your activity and applicable law requires a review of your documents. Up to date as of 12 June 2026, reviewed by Samuel HAYOT, chartered accountant registered with the Ordre des experts-comptables d'Île-de-France.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
This topic is part of our service Company formation in France | SASU, SAS, SARL
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