International founder context#
This guide is written for expats and foreign founders by a French CPA, an English-speaking accountant in Paris, with practical focus on accounting in France, French corporate tax, business setup in France and French payroll.
Why this guide?#
Setting up a French company as a foreigner is simpler than most expect but riddled with specific traps: legal-form selection, banking access, taxation, visa, social compliance. This guide by Samuel HAYOT, English-speaking French CPA in Paris 8th, walks international founders through every step — and flags the decisions where a wrong move costs €5k-€50k/year.
Audience: non-French founder (EU and non-EU) wanting to incorporate a SASU/EURL/SAS in France, whether or not relocating physically.
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1. Establishment status by nationality#
EU / EEA / Swiss nationals#
Full freedom of establishment (TFEU article 49). Same rights as French citizens to create, manage, hire. No specific authorisation. Tax residence is the only friction.
Non-EU nationals#
- Owning or creating a French company: no restriction. You don't need to live in France or hold a visa.
- Living and operating physically from France: long-stay visa required — Talent Passport (Passeport Talent) is the standard route for entrepreneurs.
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2. Choosing the right legal form#
| Form | Best fit | Director social charges |
|---|---|---|
| SASU | Tech startup, fundraising, BSPCE, dividend strategy | ~80% (employee-equivalent) |
| EURL | Solo consultant/freelancer, compensation > €30k | ~40% (TNS self-employed) |
| SAS | Multi-founders, investors | ~80% president |
| Branch (succursale) | Secondary establishment of a foreign parent | Variable |
Decision matrix#
- Tech startup raising > €100k: SASU/SAS — fundraising-friendly, BSPCE, dividends taxed at 30% flat.
- Solo consultant/freelancer: EURL — TNS halves social charges vs SASU.
- Multi-founder team: SAS — flexible bylaws, share classes, vesting.
- Holding US/UK company expanding into FR: branch or new SASU subsidiary depending on risk allocation.
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3. Remote setup walkthrough — 3-4 weeks#
Week 1 — Structuring decisions#
- Pick legal form (CPA call to model 3 scenarios)
- Draft bylaws (avoid free templates — preemption clauses, AG dispensation, related-party clauses matter)
- Reserve company name (INPI search)
- Choose registered office: home (5-year max if lease/condo allows), commercial premises, or domiciliation company (€40-80/month)
Week 2 — Open a French bank account#
- Neobanks (Qonto, Shine, Boursorama Pro, Revolut Business) — remote video KYC, account live in 24-72h
- Traditional banks (BNP Paribas International Buyers, HSBC France, Société Générale International) — physical visit usually required, 1-3 weeks
- Deposit capital (min €1, recommended €1,000-€5,000 for credibility); receive certificate of deposit required for INPI
Week 3 — Sign bylaws + legal notice#
- E-signature via INPI-approved providers (DocuSign Advanced, Yousign Qualified) OR notarised power of attorney with apostille from your country of residence
- Publish legal notice (~€121 flat) — JAL (journal d'annonces légales)
Week 4 — INPI single window + KBIS#
- File via procedures.inpi.fr
- Documents: signed bylaws, deposit certificate, non-conviction declaration, address proof, M0 form, legal notice receipt
- KBIS issued within 48-72h
- Fee: €39.42
Week 5+ — Post-setup#
- Convert deposit account into pro account
- Mandatory professional liability insurance (RC pro)
- Social funds enrolment (TNS or Régime général)
- VAT registration if exceeding thresholds (€37,500 services / €91,900 goods)
- Optional IS election if EURL
- Engage CPA for monthly bookkeeping + payroll
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4. Talent Passport visa for entrepreneurs#
Talent Passport — Création d'Entreprise#
- Master's-level degree OR 5 years professional experience
- Minimum personal investment: €30,000
- Viable business plan validated by préfecture
- Projected income ≥ French minimum wage (~€21,600/year gross 2026)
- 4-year renewable residence permit
- Family reunification on the same permit
Talent Passport — Startup founder (incubator-endorsed)#
- Project endorsed by a recognised incubator (Station F, Numa, Le Camping, Euratechnologies)
- No €30k threshold — just incubator commitment
- Often faster than the entrepreneur category
- Same family rights
Application path#
- Apply at French consulate before arrival
- Processing time: 2-4 months
- Required: bylaws OR detailed business plan, KBIS or M0, proof of funds, insurance, accommodation
- Fee: €99 + €269 OFII at arrival
France Visas: official portal
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5. French tax residence — when does it bite?#
You become French tax resident if any one of these is true (article 4B CGI):
- Household or main home in France (where your spouse/children live)
- Main professional activity in France
- Centre of economic interests in France (where your main income/assets sit)
Consequences if resident#
- Worldwide income taxable in France (with double-tax treaty relief)
- Wealth tax on real estate (IFI) if French/foreign real estate > €1.3M
- Social contributions on French source income
- Tax filing due each May
If non-resident#
- Only French-source income taxable in France
- Dividends typically withheld at treaty rate (15% US, 15% UK, 5% if 25% holding)
- No personal income tax filing required (unless French rental income)
Practical advice: get a written tax position from a French CPA before relocating. Treaty interpretation is fact-specific and binding errors cost five figures.
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6. Impatriation regime (article 155 B CGI) — a major incentive#
Conditions#
- Not French tax resident in the 5 years preceding arrival
- Recruited from abroad by a French employer (or transferred intra-group)
- Activity in France triggers the move
Benefits, up to 8 years#
- 30% income tax exemption on impatriation bonus + supplementary compensation related to foreign assignments
- 50% exemption on foreign-source passive income (dividends, royalties, capital gains on non-French listed securities)
- Partial IFI exemption on real estate located outside France
Practical numbers#
A €120,000 gross executive package with €30k impatriation premium → ~€8-12k tax saving per year vs standard regime, replicated 8 years.
Eligibility tested case by case. We model it during the setup audit.
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7. Annual operating costs — typical SASU/EURL#
| Item | Annual cost |
|---|---|
| CPA (bookkeeping + filings) | €1,800 - €4,800 excl. VAT |
| Legal/social filings | €600 - €1,500 |
| Corporate income tax | 15% up to €42,500, 25% above |
| Pro bank account | €0 - €360 |
| Domiciliation (if needed) | €480 - €960 |
| RC pro insurance | €300 - €1,500 per activity |
| Director social charges | Variable (~30% TNS / ~80% employee-equivalent on net comp.) |
Full breakdown: How much does a French CPA cost in 2026.
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8. 10 mistakes foreign founders make#
- Picking SASU when EURL would save €15k/year (or vice versa) — model both before deciding.
- Using a free bylaws template — missing clauses cause future tax/legal cost.
- €1 capital — banking and supplier credibility null.
- No physical/virtual address compliant with bylaws — KBIS rejection.
- Forgetting IS election in 3 months (EURL) — locked in IR for the year.
- Underestimating Y1 social charges (TNS forfait + URSSAF acompte).
- Tax residence ambiguity — get a written position.
- Missing impatriation regime due to wrong wage structure.
- Self-managing payroll — French payslips have 25+ lines, errors trigger URSSAF audits.
- No bilingual CPA — translation costs and miscommunication compound.
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9. How Hayot Expertise helps international founders#
We are an English-speaking French CPA firm in Paris 8th specialised in international founders, expats, and foreign-controlled French entities. Services include:
- Setup audit (free, 45 min): legal form, tax modelling, visa coordination, bank introductions
- Bylaws drafting: tailored, bilingual, investor-grade
- INPI / bank / visa coordination
- Impatriation regime application
- Monthly bookkeeping + IS filings + payroll — all in English
- Treaty positions for US, UK, Canadian, Swiss, German founders
- Cap table, BSPCE, fundraising support for tech startups
Book a free 45-minute setup audit (English)
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Official sources#
- service-public.fr — Foreigners starting a business in France
- BOFiP — Tax residence (article 4B CGI)
- URSSAF — Impatriation regime
- France Visas — Talent Passport
- INPI — Single window
- Bpifrance — Foreigners in France
- Legifrance — Monetary and Financial Code (banking)
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See also: Set up a SASU | Set up an EURL | Status comparison | CPA pricing
Frequently asked questions
Can a foreigner create a company in France?
Yes. EU/EEA/Swiss nationals have full freedom of establishment — same rights as French citizens, no specific authorisation. Non-EU nationals can also create or own a French company without needing to live in France: legal form, capital and bylaws are open. The constraint is only at the **immigration level** if they want to **physically reside and operate** the business in France: a long-stay visa is required (Passeport Talent Création d'Entreprise being the most common, requiring a viable project and €30,000 minimum investment).
Which legal form is best for a foreign founder in 2026?
Three forms cover 90% of cases: **(1) SASU** — single-member SAS, best for tech startups, fundraising, BSPCE, dividend strategy; president treated like a salaried employee. **(2) EURL** — single-member SARL, best for solo consultants/freelancers earning > €30k/year; TNS director with halved social charges. **(3) SAS multi-member** — for projects with co-founders/investors. Branches (succursale) of foreign companies are also possible but heavier to operate. Avoid micro-entreprise unless you reside in France full-time and revenue stays small.
Do I need a French bank account to set up a company?
Yes — capital must be deposited in a French bank (or French branch of a foreign bank) to obtain the certificate of deposit required for INPI registration. Traditional banks (BNP Paribas, Société Générale, HSBC France) request KYC documents and often a director's physical presence. **Neobanks** Qonto and Shine accept fully remote onboarding for non-resident founders in many cases (KYC by video). Boursorama Pro and Revolut Business are alternatives. Expect 1-3 weeks for traditional banks, 24-72h for neobanks.
What is the Passeport Talent visa?
The **Passeport Talent — Création d'Entreprise** is a 4-year renewable residence permit for foreign founders. Requirements: viable business project, **minimum €30,000 personal investment**, master's-level degree OR 5 years of relevant professional experience, declared business income at least equal to French minimum wage (SMIC, ~€1,800 net/month in 2026). Application via the French consulate before arrival. Processing time: 2-4 months. Other Talent Passport categories cover startup founders endorsed by an approved incubator (no €30k threshold), highly-qualified workers, intra-corporate transferees.
Where will I be tax resident?
France considers you tax resident if **any one** of these is true (article 4B CGI): (1) household or main home in France; (2) main professional activity in France; (3) centre of economic interests in France. Tax residency triggers worldwide income taxation in France (with double-tax treaty relief). If you stay outside France, you only pay French tax on the company's profits (corporate tax) and on dividends (typically withheld at the treaty rate). Each situation is unique — get a written tax position before moving.
What is the impatriation tax regime?
The **régime des impatriés** (article 155 B CGI) is a powerful incentive for foreigners arriving in France for an employment role. Benefits available for **up to 8 years** for employees recruited abroad: (1) **30% tax exemption** on impatriation bonus and supplementary compensation linked to foreign assignments; (2) **50% tax exemption** on foreign-source passive income (dividends, royalties, capital gains on foreign-listed shares); (3) partial exemption from real-estate wealth tax (IFI) on assets located outside France. Conditions: not French tax resident in the 5 years before arrival, professional activity in France triggering the move.
How long does it take to set up a French company remotely?
Realistic timeline for a non-resident founder: **week 1** — choose legal form, draft bylaws (with French CPA), reserve company name; **week 2** — open neobank account remotely (Qonto/Shine), deposit capital; **week 3** — sign bylaws (electronically with INPI-approved e-signature), file legal notice; **week 4** — INPI single-window filing, KBIS issued within 48-72h. **Total: 3-4 weeks** with full remote process. Add 1-2 weeks for traditional bank or if power of attorney needed. Faster than most jurisdictions thanks to the INPI single window (since 2023).
What ongoing costs should I budget?
Annual operating cost for a typical SASU/EURL with a French CPA: **(1) accounting** — €1,800 to €4,800 excl. VAT/year depending on volume; **(2) legal/social** — €600-1,500/year (annual filings, payroll if any employee); **(3) corporate income tax** — 15% up to €42,500 profit, 25% above; **(4) bank fees** — €0-300/year (neobanks free, traditional €15-30/month); **(5) registered office** — €0 if home, €40-80/month if domiciliation company; **(6) RC pro insurance** — €300-1,500/year per activity; **(7) URSSAF / social charges** — paid as cash flow (~30-80% of compensation depending on legal form). See our detailed [CPA pricing guide](/en/guides/combien-coute-expert-comptable-2026).
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French firmUpdated 19 May 20267 sources cited
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.
- service-public.fr — Foreign nationals starting a business in France
- Légifrance — Code monétaire et financier (banking)
- BOFiP — Tax residence in France
- URSSAF — International / impatriation regime
- INPI — Foreign company branch registration
- Bpifrance Création — Setup as a foreigner
- France Visas — Talent Passport (Passeport talent)
Your guarantees
A guide written by a regulated French firm
The educational content is meant to qualify the issue, answer the first practical need and then point toward the right accounting, tax or structuring service.
Regulated firm
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
National reach
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Modern stack
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Direct contact
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
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