Introduction
France welcomes foreign entrepreneurs: no residency is required to own and manage a French company. This guide by Hayot-expertise.fr walks you through the key decisions and practical steps.
Can a Non-Resident Create a Company in France?
Yes, completely legally. French law allows any person — regardless of nationality or country of residence — to incorporate a company in France. You will need:
- ▸A registered address in France (physical or commercial domiciliation)
- ▸A French professional bank account
- ▸Capital deposited in a French bank before registration
Non-EU nationals may need to check whether a trading authorization is required for their specific activity.
Which Legal Structure?
| Structure | Min. shareholders | Min. capital | Best for non-residents? |
|---|---|---|---|
| SASU | 1 | €1 | ✅ Yes — single founder |
| SAS | 2+ | €1 | ✅ Yes — multiple investors |
| SARL | 2–100 | €1 | ⚠️ More restrictive |
| SA | 7 | €37,000 | ❌ Complex |
The SAS/SASU is the preferred structure for international entrepreneurs due to its flexible bylaws, no shareholder cap, and easy share transfers.
Step-by-Step Registration Process
- ▸Draft bylaws — include remote decision-making and power of attorney clauses
- ▸Set up a French address — commercial domiciliation services from €40/month
- ▸Open a French bank account — online banks (Qonto, Shine) accept non-residents
- ▸Deposit share capital and obtain the bank certificate
- ▸Register via the Guichet Unique (guichet-entreprises.fr) — France's single online registration portal
- ▸Receive your Kbis (company registration certificate), SIREN number and VAT number
Tax Obligations
- ▸Corporate tax: 15% on first €100,000 profit, 25% above (2026 rates)
- ▸VAT: mandatory above €36,800 revenue threshold for services
- ▸Annual accounts: must be filed with the commercial court registry
- ▸Withholding tax on dividends to non-residents: reduced rates under tax treaties (typically 15–30%)
Practical Example
An American LLC wants a French subsidiary to hire engineers and access EU markets. Solution: create a SAS with the US LLC as sole shareholder, appoint a French-resident President, register via Guichet Unique. Total time: 3–4 weeks. The French subsidiary may also qualify for the R&D Tax Credit (CIR) — up to 30% of qualifying R&D expenses.
Contact Hayot Expertise
Our team manages the entire company formation process for non-residents, from choosing the right structure to ongoing accounting and tax compliance.
📞 Get in touch for a free initial consultation.
Article written by Hayot Expertise
Chartered Accountant, registered with the Institute of Chartered Accountants.
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