Launch your US business with peace of mind. Expert support for non-resident founders: registration, EIN number, US bank account, and tax compliance (Form 5472).
Setting up a US company from France comes down to LLC versus C-Corp. A single-member LLC owned by a French resident is disregarded for US tax but must file Form 5472 with a pro forma 1120 every year, under a $25,000 penalty, and its profits remain taxable in France. The 1994 France-US tax treaty prevents double taxation but waives no filing obligation, American or French (foreign accounts, form 3916).
The appeal of the US market for international entrepreneurs has never been stronger. As the world's leading market for innovation and growth, the USA offers unique opportunities. However, setting up shop across the Atlantic requires precision. From choosing the state of incorporation (Delaware, Wyoming, Florida) to navigating federal and state tax complexities, every decision matters.
Hayot Expertise, a Paris-based accounting firm, supports French founders on the French side of a US project: ownership structuring (direct, through a French holding or a French entity), the founder's and entity's French reporting duties, VAT and accounting for a US company's French presence. We do not form your US company and do not prepare your US tax filings: those belong to a US registered agent, attorney or CPA. Our ground is the French side, where French reassessments actually happen.
In 2026, the United States remains the engine of the global economy. Whether you are a Tech startup, an independent consultant, or an e-commerce player, the US market offers:
The LLC is preferred by solo entrepreneurs and small teams. It offers personal liability protection with "pass-through taxation".
If you plan to raise funds from US VCs or hire a large team, the C-Corp is essential.
Preferred by 60% of Fortune 500 companies. Its Court of Chancery is a dedicated business court with century-old case law. Mandatory for startups seeking VC funding.
The best choice for online entrepreneurs and "bootstrapped" structures. No state corporate income tax and strong privacy laws for LLC members.
Every state requires a Registered Agent to serve as your official legal mailbox.
Drafting and filing happen with the Secretary of State, in practice through a formation service or a local attorney. For LLCs, the Operating Agreement is the key document for banking and governance.
The EIN is your US tax ID, essential for taxes and banking. Our step-by-step EIN guide covers the manual Form SS-4 process for non-residents without an SSN.
Pro-fintech solutions (Mercury, Wise, Relay) accept remote onboarding for well-documented structures.
If you own at least 25% of a US company, you must report all related-party transactions. The penalty for failure to file is a minimum of $25,000, even if zero profit was made.
Mandatory since 2024: the BOI report with FinCEN. All US companies must declare their beneficial owners' identities.
Sales Tax is the US equivalent of VAT. Collection obligations depend on each state's "Economic Nexus" rules; your US CPA determines where you must register.
The firm keeps the books of the French branch of a US LLC: branch registration in France, accounting under the French chart of accounts, French VAT returns and the owner's French-American income tax position, in coordination with the client's US advisers for the US side.
That file illustrates our real perimeter: everything that happens on the French side when a US entity develops activity in France or when a French resident owns one. For the establishment choice itself, our article French subsidiary or branch for a US LLC compares both routes.
A French tax resident who holds or uses foreign accounts must report them every year (form 3916 / 3916-bis, EUR 1,500 fine per undeclared account); income received through the US entity is reported on the foreign-income return (form 2047) then carried to the 2042. And a US company managed from France is taxable in France on that activity: the France-US tax treaty of 31 August 1994 allocates taxing rights, it does not erase French tax.
Depending on your situation, the right structure is decided before the US formation, not after: direct ownership, a French holding, or a French entity alongside. That is what we advise on, together with our international accountant page and, for individuals facing a US filing, our ITIN and 1040-NR guides (information guides: we do not prepare US returns).
The single most important decision for a French company expanding to the US (or a US entrepreneur establishing a legal entity) is the choice of vehicle. It shapes fundraising, taxation, and compliance for years.
LLC (Limited Liability Company):
Delaware C-Corp:
Wyoming LLC:
Branch vs Subsidiary: for French companies opening a US office, a branch is not a separate legal entity (US liabilities flow back to the French parent). A subsidiary (C-Corp or LLC) rings-fences US liability. For any significant US operations, we recommend a subsidiary.
Beyond the federal and state tax compliance discussed above, US operations involve costs that are frequently underestimated in French-prepared business plans:
Health insurance: unlike France where employer contributions to mutuelle are capped and the state provides baseline health coverage, US employers either provide health insurance (premium: $600 to $1,200/employee/month) or accept losing talent to employers who do. For a 5-person US team, health insurance alone adds $36,000 to $72,000/year to payroll costs.
Workers' compensation insurance: mandatory in most states. Rate varies by industry (0.5% to 3% of payroll). Not well-understood by French founders.
US payroll payroll tax (FICA): the US equivalent of French social contributions. Employer pays 7.65% of gross salary (6.2% Social Security capped at $168,600 + 1.45% Medicare). Much lower than French employer charges (~45%), but the employee also pays 7.65%, so total is 15.3% vs French total of ~80%. US net pay thus appears much higher than equivalent French gross pay.
State-specific compliance: Massachusetts, California, and New York impose state-level income tax, payroll tax registration, quarterly state tax filings, and additional employer obligations (California CFRA family leave, New York paid leave law, etc.). Multi-state compliance for a distributed US team adds meaningful administrative cost.
If your French company owns a US subsidiary and there are intercompany transactions (management fees, IP royalties, shared services, loans), both the French and US sides require documented transfer pricing. In France, the obligation kicks in above thresholds (Article L.13 AA): €400M revenue or €100K intercompany transactions per category per year.
Below these thresholds, documentation is optional but strongly advised: both the French Direction Générale des Finances Publiques (DGFiP) and the US Internal Revenue Service (IRS Section 482) can challenge intercompany pricing during audit. The documentation must be defensible before both authorities: the French side of the file belongs to your French adviser, the US side to your CPA.
| Deadline | Filing |
|---|---|
| January 31 | Distribute W-2s (employees) and 1099s (contractors) |
| March 15 | S-Corp/partnership Form 1065/1120-S |
| April 15 | C-Corp Form 1120, individual Form 1040 (with Schedule K-1 if LLC) |
| May | FBAR (FinCEN 114) if foreign bank accounts above $10,000 in aggregate |
| June / September | Delaware Annual Report + Franchise Tax |
| Ongoing quarterly | State payroll tax filings (varies by state) |
| Filing year + 3 | BOI FinCEN Form (one-time, due date based on formation date) |
On the French side, the French deadlines of this calendar (accounts, VAT, the owner's 3916 and 2047) are the part handled at the firm.
Building a US project from France? Ask your French tax question through a written consultation at EUR 450 excl. VAT (French-side scope only) or request a quote: answer within 24 hours.
with pro forma 1120, every year
$25,000 penalty if missed
French form 3916 / 3916 bis
€1,500 fine per undeclared account
France / US, 31 August 1994
prevents double taxation, not filings
taxable in France for the resident owner
Incorporating in the US from France puts two systems in interaction: on the American side, the LLC versus C-Corp choice and IRS obligations (Form 5472 for any single-member LLC owned by a non-resident, even dormant); on the French side, foreign-account reporting, taxation of the profits in the resident owner's hands, and permanent-establishment risk when the business is actually run from France.
A disregarded LLC suits simple structures without investors; a C-Corp is the vehicle for raising US funds, at the cost of entity-level tax and dividend withholding.
Form 5472 with a pro forma 1120 every year for a foreign-owned LLC, plus the state's annual tax: one miss costs $25,000, even with zero activity.
Every US bank account is reported with the French return (form 3916) and the LLC's profits remain taxable in France: failure costs €1,500 per account per year.
A US company managed and operated from France can create a taxable permanent establishment there: document who decides, who produces and where, before the first invoice.
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
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No, you can own and run a US business without a visa. A visa (E-2, L-1, O-1) is only needed if you wish to physically work within the USA.
State registration takes 24-72h. Obtaining an EIN for non-residents takes 2-4 weeks. Total operational setup takes about a month.
Yes, through our fintech partners like Mercury or Wise Business, we handle 100% remote bank openings.
It is the automatic IRS penalty for failing to report related-party transactions. We secure this critical compliance point.
A Registered Agent is a US-based address that receives legal and state mail and keeps your company in good standing; it does not do your bookkeeping or your tax filings. An accountant handles the federal and state returns (including the Form 5472 for foreign-owned LLCs), the books and the cross-border tax questions. You generally need both, and we coordinate the two so nothing falls between them.
Chartered Accountant, registered with the Institute of Chartered Accountants. Certified Pennylane trainer.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Official and operational sources cited for this page.