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.
GPは代替案を提供する。フランスで従来通りの子会社設立ルートを取る代わりに、弊社なら迅速な参入手続きが可能です。新たな法人設立は不要で、数ヶ月ではなく数分で事業を開始できます。
フランスに子会社を設立する方法
子会社（ filiale ）は、独立した法人格を有する存在です。親会社が所有しているものの、独自の法的地位、資産、負債を持ち、独立して運営されている。子会社は、税法、会計法、雇用法を含むフランスの法律を遵守する責任を負います。親会社の責任は、一般的に子会社への投資額に限定される。
フランスに子会社を設立する前に、必要な会社形態を特定してください。ほとんどの国際会社は、有限責任会社 ( société à responsabilité limitée 、または SARL) または簡易株式会社 ( société par action simplifiée 、または SAS) を選択します。
株主が 1 人の企業は、「単一メンバー有限責任会社」を意味する EURL ( entreprise unipersonnelle à responsabilité limitée ) を設立できます。
非公開有限責任会社（SARL）
SARL（有限責任会社）は、法律で定められた多くの規則を含む、厳格な法的枠組みを有している。SARLは以下の条件を満たさなければならない：
- 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.
簡易会社（SAS）
フランスのSASは一般的に設立や管理が容易です。事業運営や組織形態に柔軟性があるため、世界の投資家から人気が高い。彼らは以下の条件を満たさなければならない：
- 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.
支店対子会社
支店（ succursale ）とは、親会社の現地オフィスのことです。親会社は、フランスにおける支店の活動、債務、義務について全責任を負う。支店は独立した法人格ではなく、親会社の延長線上にある組織です。支店はフランス当局に登録し、現地の規制を遵守しなければならない。
子会社や支店を設立するかどうかは、事業目標によって異なります。子会社を設立することで、フランスにおけるリスクから親会社を守ることができるが、維持費や事務手続きの負担はすぐに膨れ上がる。
支店とは、フランスにある会社の延長線上にあるものです。設立は簡単で費用も安く済みますが、支店が行うすべてのことについて、親会社が法的責任を負います。
フランスに子会社を設立する手順：
- 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.
フランスの付属法規および要件
フランスで子会社を設立するには、いくつかの法律と要件を満たす必要があります。
- 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.
フランス子会社の利点
- 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.
フランス子会社のデメリット
- 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.
フランス子会社設立の代替案
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.
G-Pで新たな市場に参入しよう ― 新たな法人設立は不要
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.
