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 propose une alternative. Au lieu d'emprunter la voie conventionnelle des filiales en France, nous pouvons accélérer votre entrée - aucune nouvelle entité n'est nécessaire - afin que vous puissiez démarrer vos activités en quelques minutes au lieu de plusieurs mois.
Comment créer une filiale en France
A subsidiary (filiale) is a separate legal entity. It’s owned by a parent company but operates independently, with its own legal identity, assets, and liabilities. The subsidiary is responsible for complying with French laws, including tax, accounting, and employment regulations. The parent company’s liability is generally limited to its investment in the subsidiary. This is the default rule, not an absolute shield, and exceptions may apply for guarantees, abuse, asset or management confusion, direct misconduct, insolvency issues, or duty of vigilance obligations.
Before you set up a subsidiary company in France, identify the type of entity you need. Most international companies choose a private limited-liability company (société à responsabilité limitée, or SARL) or a simplified joint-stock company (société par actions simplifiée, or SAS).
Companies with one shareholder can set up an entreprise unipersonnelle à responsabilité limitée (EURL), the single-member form of a SARL. The shareholder’s liability is generally limited to their contributions., which translates to "single-member limited liability company."
Société à responsabilité limitée (SARL)
Les SARL ont un cadre juridique rigide avec de nombreuses règles fixées par la loi. Les SARL doivent avoir :
- Shareholders: 1–100 shareholders. A single-shareholder SARL is commonly called an EURL.
- Capital: At least EUR 1 in share capital for a SARL. Share capital is set in the articles of association and may be cash or in-kind contributions.
- Management: One or more individual managers (gérants). A legal entity cannot be appointed as the SARL’s gérant.
Société par actions simplifiée (SAS)
Une SAS française est généralement plus facile à mettre en place et à gérer. Elle est très prisée par les investisseurs internationaux car elle offre une grande souplesse dans la gestion et l'organisation de l'entreprise. Ils doivent avoir :
- Shareholders: At least one shareholder. A single-shareholder SAS is commonly called a SASU.
- Capital: At least EUR 1 in share capital.
- Management: A president, who may be an individual or a legal entity.
Succursale ou filiale
A branch (succursale) is a parent company’s local office. A branch (succursale) is not a separate legal entity from its parent company. The parent company is fully liable for the branch’s activities, debts, contractual obligations, employment obligations, tax liabilities, and other legal commitments in France. A branch isn’t a separate legal entity — it’s an extension of the parent company. A branch must register with French authorities and comply with local regulations.
La création d'une filiale ou d'une succursale dépend de vos objectifs commerciaux. Une filiale peut protéger votre entreprise principale contre les risques en France, mais les coûts élevés de gestion et les exigences administratives s'accumulent rapidement.
Une succursale est une extension de votre entreprise principale en France. C'est plus facile et moins coûteux à mettre en place, mais votre entreprise principale est légalement responsable de tout ce que fait la succursale.
Étapes de la constitution d'une filiale en France :
- 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 or online legal notices service (Journal d’Annonces Légales, or JAL).
- Apply online: Submit all completed documents through the official Guichet unique des formalités des entreprises online portal, operated by 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 Trade and Companies Register (Registre du commerce et des sociétés, RCS), and you’ll receive a Kbis extract, which is the official document that proves a company’s legal existence and registration in France.
France lois et exigences subsidiaires
Vous devez respecter plusieurs lois et exigences pour créer une filiale en France :
- Management: A gérant or president generally does not have to be a resident of France. Non-EU/EEA/Swiss nationals who will live or work in France may need appropriate immigration and work authorization.
- 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 are generally subject to 25% withholding tax, unless reduced or exempt under a tax treaty or applicable EU rules. 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: Companies generally file annual financial statements each year. SARLs and SASs usually file approved annual accounts with the commercial court registry. They must also comply with social security and other administrative requirements.
Avantages des filiales françaises
- 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.
Inconvénients des filiales françaises
- 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.
Alternative à la création d'une filiale en France
G-P permet d’embaucher talent en quelques minutes sans la contrainte de créer une entité. Les avantages d’avoir un employeur de référence (portage salarial (EOR)) en France incluent :
- 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.
Pénétrez de nouveaux marchés avec G-P — aucune nouvelle entité n'est nécessaire
Créer une filiale ou une entité juridique en France est coûteux et prend du temps. G-P portage salarial (EOR) vous permet d'embaucher talent en quelques minutes sans les tracas et les complications d'une filiale.
Demandez une proposition dès aujourd'hui pour en savoir plus sur nos produits d'emploi mondiaux et nos solutions de portage salarial (EOR).
