Setting up a subsidiary in France takes time, resources, and a clear understanding of local legal and tax requirements. This complexity can slow your hiring plans and lead candidates to explore other opportunities.
G-P 提供了另一种选择。我们可以加快您进入法国的速度（无需新的实体），而不是走传统的子公司路线，这样您就可以在几分钟内而不是几个月内开始运营。
如何在法国设立子公司
子公司（分公司）是一个独立的法律实体。它归母公司所有，但独立运营，拥有自己的合法身份、资产和负债。子公司负责遵守法国法律，包括税务、会计和就业法规。母公司的责任通常仅限于其对子公司的投资。
在法国成立子公司之前，请确定所需的实体类型。大多数国际公司选择私营有限责任公司（société à responsabilité limitée，简称 SARL）或简化股份公司（société par actions simplifiée，简称 SAS）。
只有一名股东的公司可以成立一家企业的个人责任有限责任公司（EURL），这意味着 " 单一成员有限责任公司。"
私营有限责任公司（SARL）
SARL拥有严格的法律框架，其中有许多规则由法律制定。SARL 必须具备
- Shareholders: 1–100 shareholders.
- Capital: At least EUR 1 in share capital. Share capital is the money the owners or shareholders put into a company when it’s created.
- Management: One or more managers who are individuals (gérants), not legal entities.
简化股份公司 (SAS)
法国 SAS 通常更容易建立和管理。它受到全球投资者的青睐，因为它在企业经营和组织方式上具有灵活性。他们必须有
- Shareholders: At least one shareholder.
- Capital: At least EUR 1 in share capital.
- Management: A president who can be a legal entity or an individual.
分公司与子公司
分支机构（s uccursal e）是母公司的当地办事处。母公司对分支机构在法国的活动、债务和义务承担全部责任。分支机构不是一个独立的法律实体，它是母公司的延伸。分支机构必须向法国当局注册，并遵守当地法规。
设立子公司还是分公司取决于您的业务目标。子公司可以保护您的主要公司免受法国的风险，但是高昂的维护成本和文书工作要求很快就会增加。
分支机构是您在法国的主要公司的延伸。设立分支机构更容易、更便宜，但您的主要公司对分支机构所做的一切负有法律责任。
在法国设立子公司的步骤：
- Draft articles of association: Prepare and sign the company’s bylaws (statuts), which define its purpose, how it’ll be run, and how it’ll operate.
- Deposit share capital: Open a corporate bank account in France and deposit the initial share capital. The bank will issue a certificate of deposit (certificat de dépôt des fonds) needed for registration.
- Secure an address: You must have a registered physical address in France. This can be achieved through a commercial lease, a domiciliation company, or by buying property.
- Publish a notice of incorporation: A notice with information about the new company must be published in an authorized legal journal (Journal d’Annonces Légales, or JAL).
- Apply online: Submit all the completed documents using the official Guichet unique online portal, managed by the National Institute of Industrial Property (INPI). The documents must include the articles of association, certificate of capital deposit, proof of address, JAL publication notice, and details about the managers or directors.
- Get registered: Once approved, your company will be registered with the Registry of Commerce and Companies (RCS), and you’ll receive a Kbis extract, which is the official document that proves a company’s legal existence and registration in France.
法国附属法律和要求
在法国设立子公司必须满足多项法律和要求：
- Management: A gérant or president doesn’t have to be a resident of France. However, non-European Economic Area or non-Swiss citizens who want to live in France and manage the company need a visa and residence permit.
- Statutory auditor: France subsidiaries (SAS or SARL) need a statutory auditor (commissaire aux comptes) if the company exceeds two of the following thresholds: EUR 5 million in total balance sheet, EUR 10 million in net turnover, or an average of 50 employees.
- Taxation: Subsidiaries pay corporate income tax. Dividends paid to a non-resident parent company may have to pay withholding tax. This can be reduced or removed under double tax treaties or the EU Parent-Subsidiary Directive, which prevent the same profits from being taxed twice.
- Reporting: All companies file annual financial statements and tax returns. They must also comply with social security and other administrative requirements.
法国子公司的优势
- Local presence: Establishing a subsidiary gives you a formal, recognized presence in France, which can boost credibility with clients, partners, and authorities.
- Market access: Subsidiaries give you easier access to France and EU markets.
- Legal separation: The subsidiary is a separate legal entity, so the parent company’s liability is limited to its investment in the subsidiary, protecting the parent’s assets.
- Talent acquisition: Having a subsidiary lets you hire employees directly using France employment contracts, which can help attract local talent.
- Tax benefits: Subsidiaries may benefit from local tax incentives or treaties, depending on their activities and structure.
法国子公司的劣势
- Complex setup: Subsidiaries involve administrative steps, legal documentation, and compliance with corporate law.
- Ongoing compliance: Staying compliant with France’s accounting, tax, and employment regulations is a full-time job.
- Costs: Subsidiaries come with higher startup and ongoing costs for legal, accounting, and operational support.
- Management requirements: Although directors don’t have to be French residents, local expertise is often needed for compliance.
- Winding down: Closing a subsidiary is time-consuming and costly due to France’s legal and administrative requirements.
设立法国子公司的替代方案
G-P allows you to hire talent in minutes without the hassle of entity setup. The benefits of using an employer of record (EOR) in France include:
- Faster market entry: An EOR lets you onboard talent immediately without the lengthy process of setting up a legal entity. Setting up a subsidiary can take months due to regulatory, banking, and administrative requirements.
- Compliance assurance: Employment laws in France are complex and protect employees. An EOR ensures compliance with the Code du Travail (Labor Code), collective bargaining agreements (conventions collectives), payroll regulations, tax withholdings, and statutory benefits.
- Cost efficiency: Setting up and maintaining SARLs has major upfront and ongoing costs, including legal fees, accounting, local management, and administrative overhead. An EOR is more cost-effective, especially if you’re hiring a small team or testing the market in France.
- Administrative simplicity: With an EOR, you don’t have to worry about the administrative burden of managing payroll, mandatory social contributions, tax filings, and HR compliance. The EOR handles all of this, so you can focus on your business.
- Flexibility: An EOR arrangement is easier to scale up or down compared to a subsidiary.
- Risk mitigation: An EOR manages the legal risks associated with employment, such as worker classification, giving you an added layer of protection.
使用 G-P 进入新市场 — 无需新实体
Setting up a subsidiary or legal entity in France is costly and time-consuming. G-P EOR allows you to hire talent in minutes without the hassle and complications of a subsidiary.
Request a proposal today to learn more about our global employment products and EOR solutions.
