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-P는 대안을 제시합니다. 프랑스에서 기존의 자회사 경로를 따르는 대신, 새로운 법인을 설립할 필요 없이 신속하게 진출할 수 있으므로 몇 달이 아닌 몇 분 안에 운영을 시작할 수 있습니다.
프랑스에 자회사를 설립하는 방법
자회사(계열사)는 별도의 법인입니다. 모회사가 소유하고 있지만 독자적인 법적 정체성, 자산, 부채를 가지고 독립적으로 운영됩니다. 자회사는 세금, 회계 및 고용 규정을 포함한 프랑스 법률을 준수할 책임이 있습니다. 모회사의 책임은 일반적으로 자회사에 대한 투자로 제한됩니다.
프랑스에 자회사를 설립하기 전에 필요한 법인 유형을 파악하세요. 대부분의 국제 기업은 비공개 유한책임회사(société à responsabilité limitée, or SARL) 또는 간이 주식회사(société par actions simplifiée, or SAS)를 선택합니다.
주주가 1인인 회사는 1인 유한책임회사 ( ")로 번역되는 1인 유한책임회사(EURL)를 설립할 수 있습니다."
비공개 유한책임회사(SARL)
SARL은 법으로 정해진 많은 규칙이 있는 엄격한 법적 프레임워크를 가지고 있습니다. SARL이 있어야 합니다:
- 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.
간이 주식 회사(SAS)
프랑스 SAS는 일반적으로 설정 및 관리가 더 쉽습니다. 비즈니스 운영 및 구성 방식에 유연성을 제공하기 때문에 글로벌 투자자들에게 인기가 높습니다. 반드시 있어야 합니다:
- 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.
지사 대 자회사
지사(석세일)는 모회사의 현지 사무소입니다. 모회사는 프랑스 내 지사의 활동, 부채 및 의무에 대해 전적으로 책임을 집니다. 지사는 별도의 법인이 아니라 모회사의 연장선상에 있는 조직입니다. 지사는 프랑스 당국에 등록하고 현지 규정을 준수해야 합니다.
자회사 또는 지사 설립은 비즈니스 목표에 따라 다릅니다. 자회사는 프랑스 내 위험으로부터 본사를 보호할 수 있지만, 높은 유지 비용과 서류 작업 요구 사항이 빠르게 증가합니다.
지사는 프랑스에 있는 본 기업의 연장선상에 있습니다. 설정이 더 쉽고 저렴하지만 지사에서 하는 모든 일에 대한 법적 책임은 본사에 있습니다.
프랑스에 자회사를 설립하는 단계:
- 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.
프랑스 보조 법률 및 요구 사항
프랑스에 자회사를 설립하려면 몇 가지 법률과 요건을 충족해야 합니다:
- 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.
프랑스 지사의 장점
- 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.
프랑스 자회사의 단점
- 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.
프랑스 자회사 설립의 대안
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-P를 통한 신규 시장 진출 - 새로운 법인 설립 필요 없음
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.
