How to set up a French company as a foreigner in 2026

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.

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.

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.

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.

See the detailed SAS / SASU / SARL / EURL comparison.

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

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

You become French tax resident if any one of these is true (article 4B CGI):

1. Household or main home in France (where your spouse/children live)
2. Main professional activity in France
3. 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.

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#

1. 30% income tax exemption on impatriation bonus + supplementary compensation related to foreign assignments
2. 50% exemption on foreign-source passive income (dividends, royalties, capital gains on non-French listed securities)
3. 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.

Full breakdown: How much does a French CPA cost in 2026.

1. Picking SASU when EURL would save €15k/year (or vice versa) — model both before deciding.
2. Using a free bylaws template — missing clauses cause future tax/legal cost.
3. €1 capital — banking and supplier credibility null.
4. No physical/virtual address compliant with bylaws — KBIS rejection.
5. Forgetting IS election in 3 months (EURL) — locked in IR for the year.
6. Underestimating Y1 social charges (TNS forfait + URSSAF acompte).
7. Tax residence ambiguity — get a written position.
8. Missing impatriation regime due to wrong wage structure.
9. Self-managing payroll — French payslips have 25+ lines, errors trigger URSSAF audits.
10. No bilingual CPA — translation costs and miscommunication compound.

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)

• 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)

See also: Set up a SASU | Set up an EURL | Status comparison | CPA pricing