Business Setup in France | Company Formation in Paris
Company formation in Paris with an English-speaking accountant: SASU, EURL, SAS, SARL incorporation, articles drafting and tax regime selection from day one.
Business Setup in France - Company Formation in Paris#
Creating a company in France is a major decision with lasting consequences on your personal liability, tax position and take-home pay. Choosing the right legal form, determining share capital, selecting the correct tax and social regime — each of these choices directly affects your net salary, social cover and tax bill. Hayot Expertise has helped more than 200 entrepreneurs incorporate and operate in France over the past decade. Our added value is a fully integrated approach that covers tax, social and accounting considerations from day one, so your structure is optimised before it trades its first euro.
Comparing French legal forms in 2026#
| Structure | Personal liability | Director social regime | Profit tax | Typical profile |
|---|---|---|---|---|
| SASU | Limited to contribution | Employee-equivalent (URSSAF) | IS or IR (5 years) | Solo founder, startup, regulated professional |
| EURL | Limited to contribution | Self-employed (SSI) | IR or IS (option) | Tradesperson, merchant, consultant |
| SAS | Limited to contribution | Employee-equivalent | IS | Multi-partner project |
| SARL | Limited to contribution | Self-employed if majority manager | IS or IR | Family SME, classic partnership |
| SCI | Limited to contribution | Not applicable | IR or IS | Property holding |
| Micro-entreprise | None (EIRL possible) | SSI | Flat-rate payment | Activity testing, low turnover |
SASU vs EURL: the key choice for a solo founder#
SASU (Single-member simplified joint-stock company):
- The president has employee-equivalent status: high URSSAF contributions but better social cover (unemployment excluded)
- Dividends subject to the 31.4% flat tax (no social charges on dividends)
- Minimum capital: €1, but 50% must be paid up at incorporation
- Extremely flexible by statute: ideal for bringing in investors later
EURL (Single-member limited liability company):
- The manager is a self-employed worker (TNS): lower social charges (~45% of net vs ~80% for SASU) but less comprehensive cover
- Profit taxed under income tax by default (IS option available)
- Dividends above 10% of share capital are subject to social charges
- 20% of capital must be paid up at incorporation, the balance within 5 years
Read more: SASU vs EURL: full comparison 2026
Share capital: how much to choose?#
Share capital is freely set in the articles of association (minimum €1 for SAS/SASU and SARL/EURL). Several considerations guide the optimal amount:
- Credibility: symbolic capital of €1 sends a negative signal to some commercial partners and banks
- EURL dividend optimisation: under an IS-registered EURL, dividends not exceeding 10% of capital are exempt from social charges — higher capital expands this threshold
- Reduced IS rate: to benefit from the 15% reduced rate on the first €100,000 of profit, capital must be fully paid up and at least 75% held by individuals
- Bank lending: substantial capital reassures banks when applying for an overdraft or loan
Incorporation through the INPI single window#
Since 1 January 2023, all incorporation, modification and cessation formalities are centralised on the guichet-entreprises.fr portal (managed by INPI). The main steps:
- Drafting and signing the articles of association by all shareholders
- Capital deposit certificate from a bank or notary
- Legal notice publication in an authorised legal gazette (JAL)
- Online filing on the single window: documents, forms, payment of fees
- SIREN/SIRET assignment by INSEE and entry in the Trade Register (RCS) or RNCS
- Activation of the impots.gouv.fr professional account and VAT registration if applicable
We handle the entire process, from drafting the articles to receiving your Kbis.
Our company formation support#
Step 1: Strategic meeting (free)#
Analysis of your project, your objectives (income, growth, eventual sale) and your personal situation (tax, social, property). We provide a personalised recommendation note at the end.
Step 2: Financial simulation and structure selection#
We calculate your projected net income under each scenario (SASU, EURL, micro) for your target turnover, factoring in corporate tax, social charges and the flat tax.
Step 3: Articles of association and legal formalities#
Our articles are drafted to measure (non-dilution clauses, exit provisions, approval clauses for multi-partner projects). We manage the legal notice, INPI filing and follow-up through to Kbis receipt.
Step 4: Accounting and digital setup#
- Pennylane configuration (bank connection, invoice templates)
- Chart of accounts tailored to your sector
- Two-hour training on the tool
- First VAT return handled
Step 5: Post-incorporation support#
- Health insurance and director income protection selection
- Business bank account opening (partner bank referrals)
- First payslip if the director takes a salary
- First social declarations (URSSAF, SSI)
Pricing#
| Service | Indicative fee (excl. VAT) |
|---|---|
| Advice + simulation (SASU or EURL) | Free |
| Company formation (articles + formalities) | from €800 |
| Ongoing accounting — Essential Pack | from €258 / month |
Questions frequentes
Can I create a SASU and remain a sole trader (auto-entrepreneur) at the same time?+
No, you cannot carry on the same activity as a micro-entrepreneur and as a company director simultaneously. You can have two distinct activities, but this is complex to manage. We guide you through the transition from sole trader to company.
What is the difference between subscribed capital and paid-up capital?+
Subscribed capital is the amount stated in the articles. Paid-up capital is the portion actually deposited in the company's bank account. For a SASU, you must pay up at least 50% at incorporation and the remainder within five years.
Is the INPI single window really straightforward to use?+
The portal works but is technical. Errors in documents lead to rejections and delays. Our experience avoids these pitfalls and ensures registration within 3 to 5 business days.
Do I need a notary to set up a SASU?+
No, unless you are making a property contribution. For cash or in-kind contributions (equipment, patents), a notary is not required. We draft the articles directly.
Frequently asked questions
Can I create a SASU and remain a sole trader (auto-entrepreneur) at the same time?
What is the difference between subscribed capital and paid-up capital?
Is the INPI single window really straightforward to use?
Do I need a notary to set up a SASU?
Need expert support?
Book a discovery meeting at our office
Article written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
A regulated French firm built for national business demand
This page keeps the Paris 8 anchor while clearly speaking to companies across France that want a more direct, digital and decision-oriented accounting partner.
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.