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 menawarkan alternatif. Alih-alih mengambil rute anak perusahaan konvensional di Prancis, kami dapat mempercepat entri Anda — tidak diperlukan entitas baru — sehingga Anda dapat memulai operasi dalam hitungan menit, bukan berbulan-bulan.
Cara mendirikan anak perusahaan di Prancis
Anak perusahaan (filiale) adalah badan hukum yang terpisah. Itu dimiliki oleh perusahaan induk tetapi beroperasi secara independen, dengan identitas hukum, aset, dan liabilitas sendiri. Anak perusahaan bertanggung jawab untuk mematuhi hukum Prancis, termasuk pajak, akuntansi, dan peraturan ketenagakerjaan. Tanggung jawab perusahaan induk umumnya terbatas pada investasinya di anak perusahaan.
Sebelum Anda mendirikan anak perusahaan di Prancis, identifikasi jenis entitas yang Anda butuhkan. Sebagian besar perusahaan internasional memilih perseroan terbatas swasta (société à responsabilité limitée, atau SARL) atau perusahaan saham gabungan yangdisederhanakan (société par actions simplifiée, atau SAS).
Perusahaan dengan satu pemegang saham dapat mendirikan entreprise unipersonnelle à responsabilité limitée (EURL), yang diterjemahkan menjadi " perseroan terbatas anggota tunggal. "
Perseroan terbatas swasta (SARL)
SARL memiliki kerangka hukum yang kaku dengan banyak aturan yang ditetapkan oleh hukum. SARL harus memiliki:
- 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.
Perusahaan saham gabungan yang disederhanakan (SAS)
SAS Prancis umumnya lebih mudah diatur dan dikelola. Ini populer di kalangan investor global karena menawarkan fleksibilitas dalam bagaimana bisnis dijalankan dan diatur. Mereka pasti punya:
- 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.
Cabang vs anak perusahaan
Cabang (succursale) adalah kantor lokal perusahaan induk. Perusahaan induk bertanggung jawab penuh atas kegiatan, hutang, dan kewajiban cabang di Prancis. Cabang bukanlah badan hukum yang terpisah — ini adalah perpanjangan dari perusahaan induk. Cabang harus mendaftarkan diri ke otoritas Prancis dan mematuhi peraturan setempat.
Menyiapkan anak perusahaan atau cabang tergantung pada tujuan bisnis Anda. Anak perusahaan dapat melindungi perusahaan utama Anda dari risiko di Prancis, tetapi biaya pemeliharaan yang tinggi dan persyaratan dokumen bertambah dengan cepat.
Cabang adalah perpanjangan dari perusahaan utama Anda di Prancis. Lebih mudah dan lebih murah untuk didirikan, tetapi perusahaan utama Anda bertanggung jawab secara hukum atas semua yang dilakukan cabang.
Langkah-langkah untuk menggabungkan anak perusahaan di Prancis:
- 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.
Undang-undang dan persyaratan anak perusahaan Prancis
Anda harus memenuhi beberapa undang-undang dan persyaratan untuk mendirikan anak perusahaan di Prancis:
- 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.
Keuntungan anak perusahaan Prancis
- 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.
Kerugian anak perusahaan Prancis
- 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.
Alternatif untuk mendirikan anak perusahaan Prancis
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.
Masuki pasar baru dengan G-P — tidak diperlukan entitas baru
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.
