Our sector expertise
Accountant for Starting a Business in France
Support before incorporation: legal form, tax regime, business plan, ACRE or ARCE, VAT setup, financing needs and first-year finance organization.
Loading…
Our expertise at a glance
Before incorporating, scope your project first: target income, forecast, then choice of legal form. That order secures the decision. The firm compares micro and actual regimes, VAT, the corporate income tax election and aid (ACRE, ARE or ARCE), and secures the INPI formalities, to avoid a legal form you regret from the very first year.
Our added value
- Chartered accountant and statutory auditor registered with the Île-de-France Order
- Quantified comparisons on your assumptions, not generic rules
- Up-to-date 2026 watch: micro thresholds, VAT exemption, new ACRE procedure
Who is this for?
- Founders hesitating between micro, EURL, SASU or SARL
- Jobseekers weighing keeping the ARE versus the ARCE
- Real-estate project holders structuring an SCI
When to contact us
- Before registration, when the legal form is not yet decided
- Within 60 days of starting, so as not to lose ACRE
What you get
- A legal-form trade-off aligned with your income plan
- A check of available aid and its timing before windows close
- A secured order of formalities on the INPI single window
Starting a company in France is, above all, a chain of linked decisions: which legal form, which tax regime, which social security status, whether to elect for corporate income tax, how to combine France Travail support, and in what order to complete the formalities. Each decision constrains the next. A legal form chosen too quickly, without looking at the planned remuneration, the expected revenue pace and the founder's personal situation, is paid for over several years. This page is an orientation point: it helps you weigh your options before registration, without detailing a single form or selling you an engagement.
Quick answer#
A French CPA for company formation helps you weigh the legal form (micro, EURL, SASU, SAS, SARL, SCI), the tax and social security regime, the election for corporate income tax and the available aid (ACRE, ARE or ARCE), then secures the formalities through the INPI single window. The goal: avoid a legal form you regret from the very first financial year.
Which legal form should you choose?#
There is no best form in absolute terms. The right reflex is to weigh four variables: the need to protect personal assets, the desired social security status (self-employed or assimilated employee), the taxation of profits and remuneration, and whether or not there are partners.
A few benchmarks we use in scoping meetings:
- Micro-entreprise: simple to start, light bookkeeping, contributions computed on cash-collected revenue. Useful to test a low-cost activity. Limits are quickly reached with significant purchases or a high remuneration target.
- EURL (single-member company): self-employed status, often lower contributions but lighter social protection. Taxed by default at personal income tax, with an option for corporate income tax.
- SASU and SAS: the chairman is an assimilated employee, with protective social status and strong statutory flexibility. Subject to corporate income tax by default. The single-member form (SASU) has its own dedicated page, see the SASU sector page.
- SARL: a tightly framed legal structure, with a majority manager under the self-employed regime, useful for partners who want clear ground rules.
- SCI: dedicated to holding real estate, not a commercial activity. The choice between personal income tax and corporate income tax there is structural and hard to reverse.
For a liberal profession (consulting, healthcare, law, engineering), the logic differs: social security status, ceilings and professional ethics weigh more. We handle those cases on the liberal professions page.
Our take: remuneration before legal form#
In formation files, the most frequent mistake is choosing the legal form before having quantified the target remuneration and expected profit. Yet the opposite is what secures the decision. Until you know how much the director must draw, at what pace, and how much profit the company will generate, comparing SASU and EURL stays theoretical. The director's social security status (self-employed versus assimilated employee) changes contribution costs, protection in case of sick leave, and the mechanics of dividends. We therefore start from the income plan, then work back to the legal form, not the reverse.
Micro or actual regime: how to decide?#
The micro regime caps revenue and applies a flat allowance for expenses. Since 1 January 2026, the micro thresholds have been raised: 203,100 euros of annual revenue for the sale of goods and accommodation, and 83,600 euros for services and liberal activities (versus 188,700 and 77,700 euros over 2023 to 2025). As long as your actual expenses stay below the flat allowance, micro remains advantageous. As soon as you invest, hire or bear heavy purchases, the actual regime is often fairer, because it lets you deduct real expenses.
Micro and the VAT exemption: two thresholds not to confuse#
This is one of the most common points of confusion, and one that costs dearly when misunderstood. The micro thresholds (203,100 and 83,600 euros) are decoupled from the VAT base exemption thresholds. You can remain a micro-entrepreneur while still charging VAT if you exceed the exemption threshold.
In 2026, the VAT base exemption is assessed as follows: for services, a base threshold of 37,500 euros (prior-year revenue) and a higher tolerance threshold of 41,250 euros (current year); for the sale of goods and accommodation, a base threshold of 85,000 euros and a higher threshold of 93,500 euros. The single 25,000 euro threshold floated in 2025 was abandoned.
The underestimated risk: invoicing without VAT while believing you are exempt, then having to correct it after exceeding the threshold, sometimes retroactively, on invoices already issued to private customers who recover nothing.
Should you elect for corporate income tax?#
An EURL or a sole proprietorship may elect for corporate income tax. A sole proprietorship can be treated as an EURL (article 1655 sexies of the French General Tax Code), which amounts to electing for corporate income tax without creating a new entity. Two points we systematically flag:
- Renouncing the election remains possible up to the 5th financial year following that of the election. After that deadline, the election becomes irrevocable (article 239 and article 1655 sexies of the General Tax Code). This is not a choice to take lightly.
- Under corporate income tax, the reduced rate of 15 % applies to the share of profit up to 42,500 euros per 12-month period, under conditions (revenue equal to or below 10 million euros, fully paid-up capital held at least 75 % by individuals). Above that, the standard rate is 25 % (article 219, I-b of the General Tax Code).
ACRE, ARE or ARCE: support not to miss#
A founder who is an indemnified jobseeker has two mutually exclusive options: keep the return-to-work allowance (ARE) during the launch, or claim the business start-up or takeover support (ARCE).
ARCE equals 60 % of the capital of the remaining ARE rights, paid in two instalments: 50 % at the date of creation or takeover, 50 % six months later if the activity continues (with a 3 % deduction toward supplementary pension funding). Since 1 April 2025, the second instalment requires not holding a full-time permanent employment contract. ARCE cannot be combined with keeping the ARE.
ACRE is a partial exemption from social security contributions. Beware the procedural change: since 1 January 2026, ACRE is no longer automatic. You must apply to Urssaf within a maximum of 60 days following the start of activity (Urssaf rules within 30 days, with no reply meaning approval), and not have already benefited from ACRE in the previous 3 years. The exemption is 50 % of contributions until 30 June 2026; from 1 July 2026, the reduced micro-entrepreneur rate rises from 50 % to 75 % of the usual rates (a 25 % reduced exemption).
The underestimated risk: forgetting the ACRE application within the 60-day window. Since 2026, that simple oversight forfeits the exemption, with no catch-up.
The INPI single window and the formalities#
Since 1 January 2023, every business formality (creation, amendment, cessation, filing of accounts) must go through the INPI electronic single window, at procedures.inpi.fr. The validating bodies remain the commercial court registries for commercial entities and companies, the chambers of trades and crafts for craft activities, and the MSA for agriculture.
The typical sequence of a company formation follows this order: drafting the articles of association, depositing the share capital into a dedicated account, publishing the legal notice of incorporation, then filing the registration application on the single window with all supporting documents.
In practice: official 2026 legal notice fees#
The flat fees for the legal notice of incorporation are set by the order of 19 November 2025, effective 1 January 2026 (mainland France, excluding tax).
| Legal form | 2026 flat fee (excl. tax) |
|---|---|
| SAS | 199 euros |
| SARL | 148 euros |
| SASU | 142 euros |
| EURL | 124 euros |
| SNC | 220 euros |
| SA | 399 euros |
These flat fees are regulated tariffs: they do not depend on the chosen medium. Beyond the legal notice, the total cost of formation includes registry and national business register fees, which vary by form and activity (see the official service-public page).
Trade-off: SASU or EURL to start alone?#
This is the most frequent trade-off for a solo founder. Neither is better in absolute terms; it all depends on the profile.
- EURL: relevant if you want more moderate social contributions and accept lighter social protection, or if you start at personal income tax to offset possible launch losses.
- SASU: relevant if you favour assimilated-employee status, governance flexibility and a mixed salary-and-dividends remuneration logic. The form is analysed in detail on the SASU sector page.
The right reflex: simulate both scenarios on the same target net income before deciding, rather than reasoning out of habit.
What we deliver on the formation phase#
Our role here is to inform the decision, not to replace a registration engagement. Concretely, on this phase, we:
- carry out a project scoping (target income, forecast, expenses) to anchor the choice of form;
- compare the tax and social security regimes, quantified on your assumptions;
- check eligibility and the timing of aid (ACRE, ARE, ARCE) before a window closes;
- secure the order of formalities and the structural elections (election for corporate income tax, VAT exemption).
When you wish to entrust the registration itself, we move to the dedicated engagement: company formation in Paris, with a defined scope and a quote. For lasting accounting and tax support, see our accounting services in Paris 8.
2026 watch points#
- Apply for ACRE within 60 days: the window is strict since 2026.
- Do not confuse micro thresholds with VAT exemption thresholds: monitor VAT well before the micro ceiling.
- The election for corporate income tax becomes irrevocable after the 5th financial year: a choice to assess with a forecast.
- The director's social security status should follow the income plan, not the other way around.
This page informs and orients. A decision specific to your situation requires reviewing your documents, your project and the law in force.
Last updated#
Content current as of 23 June 2026, reviewed by a chartered accountant. Written by Hayot Expertise (Samuel Hayot, chartered accountant and statutory auditor, Ordre des experts-comptables d'Île-de-France).
Figures to check before choosing your legal form
Key 2026 thresholds and benchmarks for formation
Micro ceiling, services and liberal
Formula
Maximum annual revenue to stay on the micro regime (services, BNC)
Target
83,600 euros
Micro ceiling, goods and accommodation
Formula
Maximum annual revenue to stay on the micro regime (goods)
Target
203,100 euros
VAT exemption, services
Formula
Base threshold prior-year revenue (higher 41,250 euros in current year)
Target
37,500 euros
VAT exemption, goods
Formula
Base threshold prior-year revenue (higher 93,500 euros in current year)
Target
85,000 euros
Reduced corporate tax rate
Formula
15 % on profit up to this ceiling, under conditions
Target
42,500 euros
ACRE application deadline
Formula
Application to Urssaf after the start of activity (since 2026)
Target
60 days
Sector Ecosystem
Starting a business combines legal, tax, payroll and financing decisions that directly affect the first operating year. Good support compares scenarios before incorporation, then helps structure the first months of execution.
12 to 36 months
Forecast horizon
2 to 4 weeks
Typical launch pace
structure + tax + cash
Key decisions
founders and acquirers
Audience
consultants and freelancersSME foundersstartupsretail launchesregulated professionalsbusiness buyers
Practical framework
Practical guide before launching a business
01
Compare structures using numbers
Model compensation, social charges, tax and reinvestment capacity before choosing between sole trader, EURL, SASU, SARL or SAS.
02
Build a real cash plan
Estimate launch costs, first collections, working-capital needs and the safety buffer required for the opening months.
03
Check which support schemes apply
Review ACRE, ARCE, honorary loans, guarantees or regional grants early enough not to lose useful opportunities.
04
Organize the first 90 days
Plan invoicing, document storage, VAT monitoring, the bank setup and the first dashboard before the first full month even starts.
Your guarantees
National coverage, Parisian expertise
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
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.
Useful resources
Need a quick read on your situation?
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
Perspectives
Related articles
Business creation serviceAccounting servicesPayroll and social complianceSASU vs EURLSASU accountantStartup accountant
Approval clause in a SAS: how to draft it well
How to draft an approval clause in a French SAS to control the entry of new shareholders: scope, deciding body, the seller's voting right, deadlines, refusal and the sanction for breach.
Read article
Registering Your Company's Office in Paris: Value and False Good Ideas
Image, market, Paris CFE at 16.52%: why register your registered office in the capital, and the pitfalls of a prestige address disconnected from real activity. Our accountant's view.
Read article
What setting up a company in France really costs in 2026
Registry fees, beneficial owners, legal notice, support: the real budget for setting up a French company in 2026, line by line, beyond the headline 0 € offers. Clear ranges by structure (SAS, SASU, SARL, EURL) and by scenario.
Read article
How to set up a SAS step by step: the complete 2026 procedure
The complete procedure to set up a multi-shareholder SAS in France in 2026: articles of association, shareholder clauses, capital deposit, legal notice, single window, real costs and timelines.
Read article
FAQ
Frequently Asked Questions
Which legal status should you choose to create a business in France?
The choice depends on the project: micro-enterprise to test simply, EURL/SASU for a solo founder seeking asset protection, SARL for a family business, SAS to raise funds and welcome partners. The chartered accountant compares tax, social, and legal impacts of each status against your 3-year forecast.
How much does business creation cost in France?
Creation fees vary by structure: €0 for a micro-enterprise, €37 for a classic sole proprietorship (EI), around €200-€300 for a SAS/SASU/SARL (registry + legal notices). Support fees (chartered accountant, lawyer) add €500-€2,500 depending on complexity. Share capital has been free since the Macron law.
What are the steps to create a company?
Key steps: choice of name and status, articles drafting, capital deposit at the bank, publication of a legal notice, filing the file at the INPI one-stop shop (guichet unique), obtaining SIRET and KBIS. The process usually takes 2 to 4 weeks depending on complexity and administrative speed.
What is ACRE and how do you benefit from it?
ACRE (Aide à la Création ou Reprise d'Entreprise) is a partial social-contribution exemption during the first year of activity. It is automatic for micro-entrepreneurs subject to income conditions, and on request for other founders. It reduces charges by 50-75% in the first year, easing the start-up phase.
Is a business plan mandatory to create a company?
A business plan is not mandatory but strongly recommended, especially to obtain bank financing or convince investors. It formalises the business model, a 3-year financial forecast, market study, and commercial strategy. The chartered accountant builds the financial tables and validates overall project coherence.
What financial aids and financing are available for a founder?
Main aids include ACRE, ARCE (early payment of unemployment benefit), honour loans (Réseau Entreprendre, Initiative France), BPI creation loan, regional aids, BPI guarantees, and NACRE. A chartered accountant identifies which schemes can be combined depending on the founder's profile and location.
What is the difference between sole proprietorship and a company?
The sole proprietorship (EI) merges personal and business assets, with income-tax (IR) taxation. The company (EURL, SAS, SARL) creates a separate legal entity, protecting assets and allowing the IS option. Since 2022, EI benefits from automatic asset separation, bringing its regime closer to that of companies.
When should you call a chartered accountant to create your business?
Ideally from the initial reflection, before choosing the status. The chartered accountant optimises the tax structure, builds the forecast, advises on aids, drafts articles, and coordinates formalities. Early intervention secures the project and avoids costly long-term mistakes (wrong status, missed aids, suboptimal taxation).
Article written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French firmUpdated 30 March 20266 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.
- Urssaf - 2026 micro-entreprise thresholds (autoentrepreneur.urssaf.fr)
- economie.gouv.fr - VAT exemption: thresholds and conditions
- entreprendre.service-public.gouv.fr - Business start-up or takeover support (Acre)
- France Travail - Business start-up or takeover support (ARCE)
- INPI - Single window for business formalities and RNE
- BOFiP - Corporate income tax, reduced 15 % rate (BOI-IS-LIQ-20-20)