FR · N 48°51′ · E 2°21′
France
The flexible SAS is suited to sales, services, and regional operations in the EU. It is taxed on French activities and carries bookkeeping, annual-account, and beneficial-owner reporting duties.
A French gateway to the EU single market.
Simplified joint-stock company Société par Actions Simplifiée (SAS; SASU for a sole shareholder)
Talk to an advisorKey points on one page.
- Tax
- CIT 25%; qualifying small companies pay 15% on the first €42,500; 15% minimum-tax rules cover large groups
- Shareholders and directors
- SAS: min. 2 individual or corporate shareholders; SASU for one; appoint 1 president
- Share capital
- Min. €1; pay in at least 50% of cash capital, with the balance due within 5 years
- Local requirements
- French registered office and president required; no statutory local director or secretary
- Annual maintenance
- Prepare and file annual accounts; submit CIT, VAT, and applicable local-tax returns
- Incorporation timeline
- Approx. 2–4 weeks, depending on documents, capital deposit, and registration review
- Public disclosure
- Registration data are searchable; beneficial-owner data are restricted to legitimate-interest users and authorities
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01French Tax Authority — Taxation of businesses
- 02PwC Worldwide Tax Summaries — France corporate income taxes
- 03Business France — Procedure for setting up a company
- 04Service-Public — Choose a company legal form
- 05Service-Public — Submission of annual accounts
- 06Service-Public — Statutory auditor requirements
- 07Service-Public — Beneficial Ownership Register access
- 08Business France — Key checks and prior approvals
02 · Advantages
Why France
- 01Flexible SAS articles can support varied equity and governance arrangements
- 02EU single-market access for French sales and regional operations
- 03Qualifying net income from intellectual property can use a 10% rate
03 · Requirements
Formation requirements
- File articles, capital-deposit evidence, registered-office evidence, president identification, and beneficial-owner information through the INPI one-stop shop
- Mainland Chinese, Hong Kong, and other non-EU/EEA investors may need prior approval when crossing 25% of voting rights in a sensitive-sector target
04 · Compliance
Annual compliance
- Approve annual accounts under the articles, then file within 1 month; electronic filing allows 2 months
- Keep compliant books and file/pay CIT, VAT, and local taxes for the financial year
- Appoint a statutory auditor after exceeding two thresholds: €5m assets, €10m revenue, and 50 employees
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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