How to Register a Company in France: Complete Guide 2026 (SAS, SARL, SASU, EURL)

Last verified: 2026-05-02

If you are an entrepreneur planning to incorporate a company in France in 2026 — whether you are a French resident launching your first SaaS, a Japanese founder targeting the EU market, or a small-business owner converting from micro-entrepreneur to SARL — this guide walks you through every step of the process under the Code de commerce, the Guichet Unique (operational since 1 January 2023), and the latest 2026 fees published by INPI. France made a big leap in 2023 by replacing the seven previous filing windows (CFE, RCS, INSEE, etc.) with a single national portal operated by INPI. The result: faster registration (typically 8–15 days from filing to Kbis), one fee, one tracking number. This article focuses on the four most common forms that the MmowW Scrib🐮 service supports — SAS, SASU, SARL, and EURL — and explains, in plain English with the French legal terms (statuts, Kbis, RCS, etc.) carefully introduced, what to do, in what order, with what document, before what deadline. As Gyoseishoshi (Japanese licensed legal-document specialists), we observe that 90% of foreign founders fail not because the French system is hostile, but because they confuse a SAS with a SARL, or because they forget the DBE (beneficial-owner declaration) that must be filed within 30 days of incorporation. This guide is designed to prevent both mistakes.

Quick Answer (TL;DR)

• Default form for a startup with multiple founders or future investors: SAS (Société par Actions Simplifiée) — Code de commerce art. L.227-1 et seq.
• Default form for a solo founder: SASU (single-shareholder SAS) — art. L.227-1 al. 2.
• Default form for a small commercial business (e.g., restaurant, retail): SARL (Société À Responsabilité Limitée) — art. L.223-1 et seq.
• Default form for a solo founder who wants the SARL regime: EURL — art. L.223-1 al. 2.
• Minimum capital: €1 (one euro) for all four — but practically you should plan €100–€10,000.
• Government filing fee 2026: €37.45 (commercial activity) via INPI. Add ≈€193 (SAS JAL notice) or ≈€144 (SARL JAL notice).
• Total timeline: Day 0 (drafting) → Day 12–15 (Kbis received) → Day 30–40 (DBE filed).
• Single national portal: https://formalites.entreprises.gouv.fr/ — operated by INPI under Décret n°2021-300.

Table of Contents

1. Overview of French Company Law
2. Legal Foundation: The Codes You Need to Know
3. Choosing the Right Structure: SAS vs SARL vs SASU vs EURL
4. Required Documents and Information
5. Step-by-Step Process via Guichet Unique
6. Costs and Timeline
7. Common Mistakes (Gyoseishoshi Perspective)
8. After Incorporation: First-Year Obligations
9. FAQ
10. Conclusion

1. Overview of French Company Law

France classifies legal entities in two large families: sociétés commerciales (governed by the Code de commerce, including SAS, SARL, SA, SNC) and sociétés civiles (governed by the Code civil, including SCI for real estate). The four forms in this guide all fall under sociétés commerciales — they are presumed to engage in commercial activity, are registered at the Registre du commerce et des sociétés (RCS), and are subject to corporate income tax (IS) unless they elect otherwise.

A French company comes into legal existence — acquires personnalité morale — only on the date of its inscription au RCS (Code de commerce art. L.123-9). Until that date, founders sign as a société en formation; their acts are personally binding unless ratified by the company after registration. This is why timing matters: capital deposit, lease contracts, and supplier agreements signed before Kbis must be carefully traced.

Since Loi n°2019-486 PACTE and Décret n°2021-300, every formality — creation, modification, and dissolution — is filed through a single national portal, the Guichet Unique, operated by INPI (the French Intellectual Property Office). The previous fragmentation between CFE (Centre de formalités des entreprises) at chambers of commerce, INSEE for SIREN, and the greffe for Kbis is gone. One online dossier — one fee — one tracking number — one Kbis.

2. Legal Foundation: The Codes You Need to Know

The Code de commerce art. L.210-2 lists the irreducible mandatory clauses every set of bylaws (statuts) must contain: form, name, registered office, purpose (objet social), capital, duration. Any French statuts that omit one of these are void. Article L.123-1 imposes the RCS registration; article L.123-9 sets the date of legal personality.

For SAS specifically, art. L.227-1 sets the minimum capital at €1 and grants extreme statutory freedom — the founders can write almost any clause they want into the bylaws, which is why investors prefer this form. Article L.227-9 lists the decisions that must always be reserved to the collective body of associés (account approval, capital change, merger, dissolution, etc.). For SARL, art. L.223-1 defines the form, L.223-7 requires that at least one fifth of cash contributions be paid in at incorporation, and L.223-14 imposes a statutory approval clause for share transfers to third parties.

3. Choosing the Right Structure: SAS vs SARL vs SASU vs EURL

This is the decision most foreign founders mishandle. Here is the comparative table that the Scrib🐮 questionnaire walks users through:

The two questions to ask yourself

1. Will you raise external capital from VCs or business angels? If yes — choose SAS. Almost every French VC term sheet assumes a SAS structure because the bylaws can absorb shareholder agreements (drag-along, tag-along, anti-dilution, liquidation preference). Converting a SARL into a SAS later is possible but costly.
2. What social-security regime do you want for the director? The SAS Président is assimilé salarié — pays full URSSAF contributions like an employee (≈75% of gross to social), gets full social cover but no unemployment. The SARL gérant majoritaire (>50% with co-gérants) is TNS (Travailleur Non Salarié) under SSI — much cheaper (≈45%) but less social cover. Most freelancers choose SASU for cleaner accounting; cost-sensitive founders choose EURL gérant majoritaire.

Out of scope of this guide

• SA (Société Anonyme) — minimum 7 partners; minimum capital €37,000 (C. com. art. L.224-2). Used only for listed companies or large groups.
• SNC (Société en Nom Collectif) — partners are jointly and severally liable for company debts. Niche.
• SCI (Société Civile Immobilière) — non-commercial; for holding real estate.
• Micro-entrepreneur — sole proprietorship without legal personality; turnover capped at €77,700 (services) / €188,700 (commerce). Different regime, different filing.

4. Required Documents and Information

Under Code de commerce art. R.123-53 to R.123-66, the following documents must accompany the Guichet Unique filing:

Mandatory clauses in your statuts (Code de commerce art. L.210-2)

SAS-specific (C. com. art. L.227-9): the bylaws must specify how collective decisions are taken (majorities) and identify the decisions reserved to collective approval — at minimum those listed in L.227-9 al. 2.

SARL-specific (C. com. art. L.223-1; L.223-14): the bylaws must specify number and nominal value of parts sociales and may either confirm or vary the statutory agrément clause for transfers to third parties.

5. Step-by-Step Process via Guichet Unique

Step 1 — Pre-formation Checks (Day 0)

1. Name availability: search the INPI trademark database (https://data.inpi.fr) and the Registre National des Entreprises (RNE) (https://data.inpi.fr/registre-national-des-entreprises). A pure RCS check does not protect against trademark conflict; under Code de la propriété intellectuelle art. L.713-1, prior trademark rights prevail.
2. Domain name: verify .fr availability via Afnic.
3. Activity code (NAF/APE): pre-determine the planned APE code — INSEE assigns it post-creation but the chosen activity drives your APE.
4. Beneficial owner identification: under C. mon. fin. R.561-55, any natural person owning >25% of capital or voting rights, or otherwise exercising control, is a bénéficiaire effectif.

Step 2 — Capital Deposit (Day 1–10)

Under C. com. art. L.227-3 (SAS) and L.223-7 (SARL), cash contributions must be deposited prior to signing the statuts. Three depositaries are permitted (C. com. art. L.223-7 al. 2): a bank licensed in France; a notaire; or — historically — the Caisse des Dépôts et Consignations (this option was removed in 2021).

The bank issues an attestation de dépôt des fonds identifying each subscriber and the amount. Funds remain blocked until the Kbis is issued (typically 3–8 working days after RCS registration).

• For SAS, at least half of cash contributions must be paid up at incorporation, with the remainder within 5 years (C. com. art. L.227-1 al. 4 referencing L.225-3).
• For SARL, at least one fifth of cash contributions must be paid up at incorporation, with the remainder within 5 years (C. com. art. L.223-7).

Step 3 — Sign the Statuts and Appointment Act (Day 5–10)

Under C. com. art. L.210-2, the statuts must be signed by all associés (in person or by power of attorney). Original date and signatures required. Certain in-kind contributions (e.g., real estate) require notarial form (Loi n°2011-331 art. 9). The Président (SAS) or Gérant (SARL) is appointed either in the statuts or by separate act.

Step 4 — Publish the Legal Notice (Day 10–15)

Under Décret n°2012-1547 art. 1, an avis de constitution must be published in a Journal d’annonces légales (JAL) of the département where the registered office is located, within 1 month of signing of statuts.

The notice’s mandatory content (Décret n°2012-1547 art. 2):

• Forme sociale; dénomination; siège; durée; objet; capital;
• Identité du Président / Gérant (and any commissaire aux comptes);
• RCS d’immatriculation;
• For SAS: conditions of admission to general meetings and exercise of voting rights.

2026 tariff (Arrêté du 19 novembre 2025 — JORFTEXT000053177549): forfait flat-rate per type of legal act; price list applies by département. As of 1 January 2026, the average SAS notice costs ≈ €193; SARL notice ≈ €144.

Step 5 — File via Guichet Unique (Day 15–20)

URL: https://formalites.entreprises.gouv.fr/

1. Create a user account (FranceConnect or e-mail).
2. Choose “Déposer une formalité” → “Création d’entreprise”.
3. Upload all documents from §4.
4. Pay INPI fees (see §6).
5. Sign the formality electronically.
6. The dossier is automatically routed to the competent greffe du tribunal de commerce, the service des impôts, and URSSAF.

Step 6 — Receive Kbis and SIREN (Day 20–25)

Under C. com. art. L.123-9, registration is effective on the date of inscription au RCS. Within 7 working days, INSEE delivers the SIREN (9 digits — identifies the legal person) and SIRET (14 digits — identifies each établissement).

The greffe issues the extrait Kbis electronically — the authoritative proof of legal existence (C. com. art. R.123-149). Banks unblock capital upon presentation of the Kbis.

Step 7 — Beneficial Owner Declaration (Day 20–50)

Under C. mon. fin. art. L.561-46 and R.561-55, the Déclaration des Bénéficiaires Effectifs (DBE) must be filed via Guichet Unique within 30 days of incorporation. Failure carries criminal sanction under C. mon. fin. art. L.574-5 — 6 months imprisonment and €7,500 fine for natural persons (€37,500 for legal persons).

Step 8 — Post-creation Registrations (Day 25–60)

6. Costs and Timeline

Government fees (2026)

Optional / subsequent fees

Total timeline

Total cash-out for a typical SASU founder: €37.45 (INPI) + €193 (JAL) + bank deposit fees ≈ €230, excluding the time of drafting the statuts.

7. Common Mistakes (Gyoseishoshi Perspective)

Mistake 1 — Name not properly cleared

The greffe rejects the dossier or, worse, a third party sues for trademark infringement under Code de la propriété intellectuelle art. L.713-1. Fix: run both an INPI trademark search (https://data.inpi.fr) and an RNE search before drafting statuts. Scrib🐮 includes an automated INPI lookup in the questionnaire.

Mistake 2 — Vague objet social

APE code is mismatched; tax authority assigns a different sector; banking or insurance authorisations are missed. Under C. civ. art. 1833, the objet must be lawful and sufficiently precise. Fix: avoid catch-all phrases like “toutes activités commerciales”. List concrete activities, then a closing “et toutes opérations connexes”.

Mistake 3 — Missing in-kind contribution auditor (commissaire aux apports)

The greffe rejects the dossier; the bylaws are void as to the in-kind contribution under C. com. L.227-1 al. 5. Fix: required if any in-kind contribution exceeds €30,000 (Décret n°2010-1638) or the total in-kind contribution exceeds half of capital. Unanimous waiver allowed only below both thresholds.

Mistake 4 — Capital deposit before signed statuts

The bank refuses to issue the attestation; funds become locked. Fix: order — ① draft statuts → ② all associés agree the amount → ③ deposit funds with bank/notaire → ④ bank issues attestation → ⑤ associés sign final statuts → ⑥ JAL publication.

Mistake 5 — JAL notice published in another département

The greffe rejects under Décret n°2012-1547 art. 1 — the JAL must be habilité in the département of the registered office, not where the founder lives.

Mistake 6 — DBE filed late (>30 days)

C. mon. fin. art. L.574-5 penalties apply: 6 months imprisonment and €7,500 fine (natural person). Fix: file DBE in the same Guichet Unique session as the creation when possible.

Mistake 7 — Confusing SAS Président (URSSAF) and SARL Gérant majoritaire (SSI)

Wrong social-security regime triggers arrears plus penalties. SAS Président is assimilé salarié and reports under URSSAF (régime général). SARL gérant majoritaire (>50% with co-gérants) is TNS and reports under SSI. SARL gérant minoritaire/égalitaire is assimilé salarié.

Mistake 8 — Forgetting the autorisation préalable for regulated activities

Activities such as transport (Licence de transport), real-estate agency (carte T), security (CNAPS), restaurant (debit licence), or financial services require prior authorisations independent of the RCS registration. The Guichet Unique does not check these — the founder is responsible.

8. After Incorporation: First-Year Obligations

First-year action checklist

1. Open a dedicated business bank account (post-Kbis).
2. Subscribe RC Pro insurance (mandatory for many regulated activities; recommended for all).
3. Configure an online accounting tool.
4. Register with DSN (Déclaration Sociale Nominative) if hiring.
5. Confirm tax options (réel vs simplifié; IR vs IS within 3 months under CGI art. 239 bis AB for SARL family option).

9. FAQ

Q1. Can I really start a company with €1 of capital? Legally yes — under C. com. art. L.227-1 (SAS) and L.223-2 (SARL), the minimum is €1. But banks require a credible amount before opening a business account, and the published capital appears on every commercial document under C. com. art. L.123-12. €1 capital signals “no skin in the game”. Most freelance SASUs choose €100–€1,000; small SARLs €5,000–€10,000.

Q2. How long does it take from filing to Kbis? With a complete dossier filed via Guichet Unique, the greffe registers the company within 3–8 working days. INSEE delivers SIREN/SIRET within 7 working days. End-to-end timeline including drafting and JAL publication is typically 12–15 days.

Q3. Do I have to be physically in France to incorporate? No. The Guichet Unique accepts electronic signatures (C. civ. art. 1366; eIDAS Regulation (EU) 910/2014). However, a French registered office is mandatory — you can use a société de domiciliation (C. com. art. L.123-11) if you do not have premises. If you are a non-EU citizen who wants to be Président/Gérant in an active management role in France, you may need a carte de séjour passeport-talent — création d’entreprise under CESEDA art. L.421-13.

Q4. Can my non-EU investor hold shares? Yes — there is no nationality requirement on shareholding under French company law. The investor must, however, be identifiable for the DBE if holding >25% of capital or voting rights (C. mon. fin. R.561-55), and the bank will require source-of-funds documentation under C. mon. fin. art. L.561-5.

Q5. What if I want to convert my SARL into a SAS later? Possible — requires unanimous decision of associés, modification of statuts, JAL publication, and filing via Guichet Unique. Costs around €500–€1,500 in fees. The conversion is treated for tax purposes as a continuation of the same legal person — no IS clearing.

Q6. Do I need a French notaire to sign the statuts? No, except when the statuts include in-kind contributions of real estate (Loi n°2011-331 art. 9). For all-cash incorporations, an acte sous seing privé (private document) signed by all associés is sufficient.

Q7. What is the 2026 corporate income tax rate? Under CGI art. 219, the standard IS rate is 25%. SMEs meeting the conditions of art. 219 I-b benefit from a reduced rate of 15% on the first €42,500 of profit (turnover < €10M and capital fully paid up by individuals or SMEs). Beyond €42,500, the standard 25% applies.

Q8. When must I register for VAT? Before your first taxable transaction (CGI art. 286). The thresholds for the franchise en base TVA (no VAT registration required) are recalibrated regularly — for 2026, €37,500 (services) and €91,900 (goods) are typical, but check service-public.fr for the current year.

Q9. Do all four forms have the same DBE obligation? Yes. SAS, SASU, SARL, EURL — every legal person registered at RCS must file the DBE within 30 days of incorporation under C. mon. fin. art. L.561-46. Single-shareholder companies (SASU/EURL) typically have one bénéficiaire effectif: the sole partner.

Q10. Can I draft the statuts in English? The statuts are public corporate acts and must be in French under Loi n°94-665 art. 1 (Loi Toubon). You may attach an English translation but the French version prevails. Scrib🐮 generates statuts in French automatically and provides an English translation alongside for your records.

10. Conclusion

Incorporating in France in 2026 is significantly faster than it was even five years ago. The Guichet Unique has consolidated what used to be three or four parallel filings into a single online dossier; the €37.45 INPI fee and the JAL notice (≈€193 for SAS, ≈€144 for SARL) are the only fixed costs. The complexity has shifted from filing to drafting: the statuts are where 90% of the legal stakes live — the agrément clauses, the governance modalities, the share-transfer rules, the décisions reserved to associés. A SAS poorly drafted is harder to fix later than a SARL — because in a SAS, what is not written in the statuts may simply not exist as a right. We recommend founders treat the statuts as a long-term constitution rather than a one-off filing form.

The four forms covered in this guide — SAS, SASU, SARL, EURL — together cover ≈90% of new commercial entities in France. The remaining 10% (SA, SNC, SCI, micro-entrepreneur) sit outside this guide because they imply different statutory frameworks, different tax treatment, or different liability profiles. If you are unsure which form fits your project, the two questions in §3 are the right starting point.

Skip the paperwork. Generate your statuts in minutes with MmowW Scrib🐮. Answer questions, get government-compliant documents instantly. From ¥22,000/month pass for unlimited access to all 18 document types across 7 countries. Start Free Preview →

Disclaimer

This article provides legal information, not legal advice. MmowW Scrib🐮 is a Document Preparation Service operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not avocats, notaires, experts-comptables, or any French regulated profession. Under the French Code de commerce art. L.210-2, the documents produced are the user’s own legal acts. For complex situations — multi-jurisdictional structuring, regulated activities, large in-kind contributions, family disputes — we recommend consulting a French avocat or notaire. The information in this article is verified as of 2026-05-02; French law changes frequently — always verify current rules against the official sources below.

Sources

1. Code de commerce (whole) — https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000005634379/
2. Code civil — Title IX (Société) — https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006070721/LEGISCTA000006136350/
3. C. com. art. L.227-1 (SAS) — https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038799575/
4. C. com. art. L.227-9 (collective decisions SAS) — https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019291762/
5. C. com. art. L.223-1 (SARL) — https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000006146044/
6. C. com. art. L.224-2 (SA capital €37,000) — https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020148425
7. Loi n°2019-486 PACTE — https://www.legifrance.gouv.fr/loda/id/JORFTEXT000038496102
8. Décret n°2021-300 (Guichet Unique) — https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000043260398
9. Loi n°94-665 (Toubon — language) — https://www.legifrance.gouv.fr/loda/id/LEGITEXT000005616341
10. Décret n°2012-1547 (annonces légales) — https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000026924456
11. Arrêté du 19 novembre 2025 (tariff 2026 JAL) — https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053177549
12. Guichet Unique — formalities — https://formalites.entreprises.gouv.fr/
13. Guichet Unique — INPI — https://guichet-unique.inpi.fr/
14. INPI — Guichet unique reference — https://www.inpi.fr/decouvrir-inpi/formalites-dentreprises/guichet-unique-formalites-dentreprises-et-registre-national-entreprises
15. INPI — fees catalogue — https://www.inpi.fr/realiser-demarches/formalites-dentreprises/tarifs-formalites-dentreprises
16. INPI data — RNE search — https://data.inpi.fr/registre-national-des-entreprises
17. Service-public — Capital social deposit — https://www.service-public.fr/professionnels-entreprises/vosdroits/F32333
18. Service-public — SAS overview — https://entreprendre.service-public.fr/vosdroits/F37366

Last verified: 2026-05-02 — MmowW Scrib🐮 — Gyoseishoshi-operated Document Preparation Service