Company Incorporation April 14, 2026

How to register a SAS company in France 2026

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How to register a SAS company in France in 2026

Here is how to register a SAS company in France, in one pass: pick SAS or SASU, draft and sign the statuts, appoint a président, domicile a registered office in France, deposit the share capital in a blocked account, publish a legal notice of formation, then file online through the INPI one-stop portal at formalites.entreprises.gouv.fr. The commercial-court registry (Greffe) enters the company in the RCS and issues your Kbis extract and SIRET number.

No minimum capital applies, one shareholder is enough, and neither shareholders nor the président need to live in France. TKEG Expat completes the filing in an estimated 10 business days without you traveling to France. Costs, documents and 2026 tax rates all follow below. This guide focuses on the SAS form; if you are still weighing entity types, start with our full guide on how to register a company in France.

Why put your SAS in France

France is a founding EU member and the eurozone's second-largest economy, with more than 20,000 foreign companies already operating there. Aerospace, pharmaceuticals, tourism and luxury goods are the standout sectors, and the capital Paris remains the usual base for foreign-owned subsidiaries. A SAS company in France gives a foreign parent a limited-liability vehicle it can own outright, with no French co-shareholder needed.

The SAS at a glance

The SAS (société par actions simplifiée) is a private joint-stock company whose statuts the shareholders draft almost freely. Five points define the form:

Limited liability: shareholders stand to lose only what they contributed as capital.
Freely drafted statuts, so governance and decision rules follow your shareholder agreement rather than a fixed statutory template.
No public offering: a SAS cannot sell shares to the public or list on a stock exchange; that is what the SA form is for.
One shareholder suffices (the single-shareholder version is called a SASU), and that shareholder can be a person or a company of any nationality.
The président is the company's legal representative by law, needs no French residence, and no local director or company secretary is required.

Legal form basics
Entity type	Private joint-stock (share-based) company with limited liability
Typical users	Startups, SMEs, foreign-owned subsidiaries and joint ventures
Stock-exchange listing	Not possible; a SAS cannot offer its shares to the public (an SA is the form for that)
Shareholders and management
Minimum shareholders	One, either a natural person or a legal entity; a single-shareholder SAS is called a SASU
Nationality or residency limits	None; foreign individuals and foreign companies may hold 100% of the shares
Minimum management	One président, who is the company's legal representative by law with no separate appointment needed
Président residence	The président does not need to live in France, and no local director is required
Company secretary	Not required
Capital
Minimum share capital	None by statute; EUR 1 is legally possible, though banks and business partners expect a credible working capital
Deposit before filing	Subscribed cash capital goes into a blocked account (bank, Caisse des Dépôts et Consignations, notary or third-party escrow) and a deposit certificate is issued
Release of funds	After the Kbis is issued the money moves to the company account and may pay genuine business costs

SA vs SAS France, and where the SARL fits

Three French company forms get compared most often. The SA is for companies that want to offer shares to the public or list on an exchange, which a SAS can never do. The SARL is the closest sibling: both are private limited-liability companies, but SARL rules are fixed by statute while SAS statuts are freely drafted.

SAS vs SA vs SARL
Public share offering	An SA may offer shares to the public and list on a stock exchange; a SAS may not
Articles of association	SAS statuts are freely drafted; SARL rules are set by statute
Social charges, SAS side	The président is an employee-assimilated officer (assimilé salarié); charges apply only to salary actually paid, so an unpaid président owes none
Social charges, SARL side	A gérant majoritaire (holding over 50%, counting family shares) joins the self-employed regime and owes contributions even without salary
Best suited to	The SAS fits startups, SMEs, foreign-owned subsidiaries and joint ventures that want tailor-made governance

On tax, a SAS pays corporate income tax (impôt sur les sociétés, IS) by default; qualifying young companies may temporarily opt for personal income tax (IR) instead. A commissaire aux comptes (statutory auditor) only becomes mandatory above size thresholds that combine total assets, turnover and headcount. If the SARL's fixed statutory framework suits your plans better, see our France SARL incorporation service.

France SAS company requirements in 2026

Two requirements founders often miss
Registered office	Every SAS must be domiciled in France through a commercial lease, a domiciliation provider, or the legal representative's home address, with home domiciliation capped at 5 years under Commercial Code Article L123-11-1
UBO declaration	Every individual holding more than 25% of capital or voting rights must be declared as beneficial owner, traced through the ownership chain to the ultimate natural person

Documents you need before filing

One rule covers the whole file: any document not originally in French needs a sworn French translation. France only accepts work by a sworn translator registered in France (traducteur assermenté), and ordinary translations are rejected. Note also that proof of address means utility bills; bank statements are not accepted for company registration.

Natural-person shareholders and directors
Proof of address	Two utility bills dated within the last 3 months, sworn-translated into French where the originals are not in French
Passport	Full passport scan of every director and every ultimate beneficial owner
ID card	ID-card scan of every director and UBO, sworn-translated into French if not in French
Legal-entity shareholders
Company bylaws or articles	With sworn French translation, plus notarization or apostille if the entity is not EU-registered
Proof of registration	A recent registry extract or business license, certified to the same standard

How to register a SAS in France: the six steps

In practice, how to register a SAS company in France comes down to one dossier filed through the INPI one-stop portal and processed by the Greffe. The six steps below match current commercial-court registry practice.

Check availability of your company name and reserve it.
Draft and sign the statuts, and appoint the président who will represent the company by law.
Domicile the registered office in France: a commercial lease, a France registered address service, or the legal representative's home address (capped at 5 years under Article L123-11-1).
Deposit the subscribed cash capital into the blocked account and obtain the deposit certificate.
Publish a legal notice of formation in an authorized journal.
File the incorporation dossier online at formalites.entreprises.gouv.fr for registration with the RCS; you then receive the Kbis extract and SIRET number, BODACC publication follows, and the UBO declaration is completed at filing.

France SAS registration cost and timeline

TKEG Expat's France SAS incorporation service costs EUR 850 at the corporate price and is sold together with a TKEG registered address in France. The bundle covers name reservation, statuts drafting, the capital deposit in third-party escrow, the Greffe filing and BODACC publication. Estimated turnaround is 10 business days, and you do not need to travel to France at any point.

Shareholding through corporate entities takes more document work, so those files run through the complex-structure SAS incorporation service at EUR 2,625. Bank-account-opening assistance is available in both cases. The capital itself sits apart from these fees: EUR 1 is legal, but banks and business partners expect a credible working capital behind the company.

French SAS tax rates for 2026

Figures verified April 2026 against PwC Worldwide Tax Summaries and OECD data.

A SAS pays corporate income tax at the standard 25% rate, and qualifying small corporations pay 15% on the first EUR 42,500 of taxable profits. After registration you activate VAT, and companies trading in goods add an EORI number. Our France accounting and tax filing team handles the returns and the installment calendar below.

Corporate income tax (IS)
Rates	25% standard; 15% on the first EUR 42,500 of taxable profits for qualifying small corporations
CIT deadlines for a 31 December year-end
Annual return	Due by the end of May of the following year
Final balance	Due by 15 May of the following year
Installments	Estimated CIT is paid in four installments on 15 March, 15 June, 15 September and 15 December
Withholding tax for non-residents
Rates	Dividends 25%, interest 0%, royalties 25%
VAT
Standard rate	20%, with reduced rates of 10%, 5.5% and 2.1% for specific categories
Capital gains
Treatment	Taxed at the normal corporate income tax rate unless a specific regime applies
OECD 2023 composite effective tax rates
EATR	23.66%
EMTR	15.38%

Five mistakes that stall SAS registrations

Sending bank statements as proof of address. For registration the Greffe wants two utility bills dated within 3 months; bank statements only work later, for bank-account opening.
Using ordinary translations. France accepts only a sworn translator registered in France, so plan for the traducteur assermenté from day one.
Paying in capital from someone else's account. Deposits must come from bank accounts in the shareholders' own names, pro rata to their shareholding.
Reusing an old Kbis for later filings. Authorities generally reject a Kbis extract older than 3 months, so order a fresh one each time.
Ignoring UBO changes. If a share transfer pushes anyone across the 25% line, the beneficial-owner declaration must be corrected with supporting documents.

France SAS: frequently asked questions

Can a foreigner or a foreign company register a SAS in France?

Yes. Nothing in how to register a SAS company in France changes for foreign owners: there are no nationality or residency restrictions on shareholders, who can be individuals or legal entities. The président does not need to live in France either, and with TKEG Expat handling the filing nobody has to travel there.

What is the minimum share capital for a French SAS?

There is no statutory minimum, so EUR 1 is legally possible. Before incorporation the subscribed cash goes into a blocked account and a deposit certificate is issued. Banks and business partners do expect a credible working capital, even though the law asks for none.

What is the difference between a SAS and a SASU?

Nothing beyond the shareholder count. A SASU is a SAS with exactly one shareholder, and otherwise the same rules apply, from the statuts to the président's status.

What is the difference between a SAS and a SARL?

Both are private companies with limited liability, and the difference sits in the rulebook. SARL rules are fixed by statute, while SAS statuts are drafted freely, which is why founders who want custom governance pick the SAS.

Social security also treats the two heads differently. A SAS président is an employee-assimilated officer and owes social charges only on salary actually paid, so an unpaid président pays nothing. A SARL gérant majoritaire, meaning a manager holding more than 50% once family shares are counted, sits in the self-employed regime and owes contributions even without salary.

Does the share capital have to come from bank accounts in the shareholders' names?

Yes. Each shareholder pays in from an account in their own name, pro rata to their shareholding. Money routed through third parties does not meet this rule.

Can the registered capital be spent after incorporation?

Yes, on genuine business costs. Once the Kbis is issued the blocked funds are released to the company's account and can pay suppliers, accountants or service fees. What shareholders cannot do is simply take the money back privately.

Is a bank statement acceptable as proof of address?

Not for company registration; there you need two utility bills dated within the last 3 months. For opening the bank account afterwards, bank statements are accepted.

What kind of translation does France require for foreign documents?

A sworn French translation prepared by a traducteur assermenté registered in France. Ordinary translations, even accurate ones, are rejected. Documents from non-EU entities also need notarization or an apostille on top of the sworn translation.

Who must be declared as a beneficial owner (UBO) of a French SAS?

Every individual holding more than 25% of the capital or voting rights, traced through the ownership chain to the ultimate natural person. The declaration is completed at filing, and if a later change pushes someone across 25%, it must be corrected with supporting documents.

Start your French SAS with TKEG Expat

TKEG Expat runs the whole registration remotely: name reservation, statuts, the escrowed capital deposit, the Greffe filing and BODACC publication, with bank-account help available afterwards. See our company incorporation in France page for the full scope, or send us your shareholding structure and we will confirm which service tier applies.

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