Frequently Asked Questions

The minimum capital for a SARL or SAS is €1 (symbolic). For an SA, the minimum is €37,000. However, a more substantial capital is recommended for credibility and operational needs.

Setting up a SARL or SAS can be completed in 1-2 weeks, including drafting bylaws, depositing capital, publishing the legal announcement, and RCS (Registre du Commerce et des Sociétés) registration.

Yes, non-residents (EU and non-EU) can create and manage French companies. There is no residency requirement for directors or shareholders.

The standard rate is 25%. SMEs can benefit from a reduced rate of 15% on the first €42,500 of profits, under certain conditions (turnover under €10M and capital held at least 75% by individuals).

The parent-subsidiary regime allows a 95% exemption on dividends received from a subsidiary (min. 5% participation, held for at least 2 years). The 5% cost-sharing portion remains taxable.

Yes, France has an extensive network of over 120 double taxation treaties with countries worldwide.

Yes. The national PSAN regime is closed (registration shut since 30 December 2024, transitional period expired 30 June 2026). You now need the MiCA authorisation as a crypto-asset service provider (CASP), granted by the AMF after the opinion of the ACPR.

MiCA (Markets in Crypto-Assets) is the EU regulation harmonizing crypto regulation. It came into force progressively in 2024 and provides an EU passport.

As an indication, the AMF checks that the file is complete within around 25 working days, then reaches a decision within around 40 working days from a complete file (after the opinion of the ACPR). Actual timelines depend on the quality of the file.

The standard rate is 20%. Reduced rates of 10% (restaurants, renovation), 5.5% (food, books, disability equipment), and 2.1% (reimbursable medicines, press) apply to certain goods and services.

The One-Stop Shop allows e-commerce sellers to declare VAT on all their EU B2C sales in one country, simplifying compliance.

If you carry out taxable transactions in France without a fixed establishment, you generally need to register with the SIE des non-résidents or appoint a fiscal representative (non-EU).