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 ofrece una alternativa. En lugar de seguir la vía convencional de las filiales en Francia, podemos agilizar tu entrada — sin necesidad de nuevas entidades — para que puedas empezar operaciones en minutos en lugar de meses.
Cómo montar una filial en Francia
Una filial (filiale) es una entidad jurídica separada. Es propiedad de una compañía matriz pero opera de forma independiente, con su propia identidad legal, activos y pasivos. La filial es responsable de cumplir con las leyes francesas, incluyendo normativas fiscales, contables y laborales. La responsabilidad de la empresa matriz generalmente se limita a su inversión en la filial.
Antes de crear una filial en Francia, identifica el tipo de entidad que necesitas. La mayoría de las empresas internacionales eligen una sociedad privada de responsabilidad limitada (société à responsabilité limitée, o SARL) o una sociedad anónima simplificada (société par actions simplifiée, o SAS).
Las empresas con un solo accionista pueden constituir una compañía unipersonnelle à responsabilidad limitada (EURL), que se traduce como "sociedad de responsabilidad limitada de un solo miembro".
Sociedad privada de responsabilidad limitada (SARL)
Las SARL tienen un marco legal rígido con muchas normas establecido por la ley. Los SARL deben tener:
- 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.
Sociedad anónima simplificada (SAS)
Un SAS de Francia suele ser más fácil de configurar y gestionar. Es popular entre los inversionista globales porque ofrece flexibilidad en cómo se gestiona y organiza el negocio. Deben tener:
- 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.
Sucursal vs. filial
Una sucursal (succursale) es la oficina local de la empresa matriz. La empresa matriz es plenamente responsable de las actividades, deudas y obligaciones de la sucursal en Francia. Una sucursal no es una entidad legal separada, es una extensión de la compañía matriz. Una sucursal debe registrar ante las autoridades francesas y cumplir con la normativa local.
Crear una filial o sucursal depende de los objetivos de tu negocio. Una filial puede proteger a tu empresa principal de riesgos en Francia, pero los altos costos de mantenimiento y los requisitos de papeleo se acumulan rápidamente.
Una sucursal es una extensión de tu empresa principal en Francia. Es más fácil y barato de montar, pero tu empresa principal es legalmente responsable de todo lo que hace la sucursal.
Pasos para constituir una filial en Francia:
- 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.
Leyes y requisitos subsidiarios en Francia
Debes cumplir varias leyes y requisitos para constituir una filial en Francia:
- 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.
Beneficios de las filiales francesas
- 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.
Desventajas de las filiales francesas
- 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.
Alternativa a la creación de una filial en Francia
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.
Acceder a nuevos mercados con G-P — no se necesitan nuevas entidades
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.
