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FR
France
Doing Business
France Business Guide
France is a founding EU member and the eurozone's second-largest economy, with over 20,000 foreign companies operating in the country. Key sectors include aerospace, pharmaceuticals, tourism, and luxu…
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France Business GuideFR
France
Corporate Income Tax
France Tax Brief
France’s standard corporate income tax rate is 25%. Qualifying small corporations may benefit from a 15% reduced rate on the first EUR 42,500 of taxable profits. Capital gains may be taxed under the g…
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France Tax BriefGeneral CIT Rate
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
CIT Return Due Date
About the fiscal year ending on December 31st, until the end of May of the following year.
CIT Payment Due Date
About the fiscal year ending on December 31 and May 15 of the following year.
Estimated Payment Due Date
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
Resident WHT (Dividend/Interest/Royalty)
N/A
Non-Resident WHT (Dividend/Interest/Royalty)
25/0/25
General Capital Gain Tax Rate
Capital gains are constrained by the normal corporate income tax rate.
Composite Effective Average Tax Rate
23.66
Composite Effective Marginal Tax Rate
15.38
FR
France
Value-Added Tax
France GENERAL VAT RATE
20%
GENERAL VAT RATE FOR FRANCE
FR
France
Value-Added Tax
France France
20%
Standard VAT for France
FR
France
Legal Entity Types
France SA
Société Anonyme
SA is a legal entity in France, fully called Société Anonyme, belonging to the merged ownership and is a limited liability company. It can participate in the market publicly, and shareholders must hav…
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France SAOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least seven shareholders are required at the time of establishment.
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
37,000 euros
Capital Injection Not Required
Negative
Capital Injection Requirement
N/A
FR
France
Legal Entity Types
France SARL
Société à Responsabilité Limitée
SARL is a legal entity in France, with the full name Société à Responsabilité Limitée, abbreviated as SARL. It is a type of company with limited liability and a mixed ownership structure. SARL does no…
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France SARLOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
Due to the SARL company type, it requires shareholders to pay annual social security tax in France (up to 5000 euros/year), we recommend that clients provide two shareholders to register the SARL company in France to omit this requirement.
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1. Starting from 1 euro.
Capital Injection Not Required
Negative
Capital Injection Requirement
At least 50% of the registered capital must be paid in cash before company incorporation. If the cash deposit is less than 100% of the registered capital, an auditor is required for contribution in kind. Thus TKEG Expat recommend paying 100% of the registered capital in cash.
FR
France
Legal Entity Types
France SAS
Société par Actions Simplifiée
SAS is a type of legal entity in France, officially known as "Société par Actions Simplifiée". It is a type of combined ownership company with limited liability. SAS can participate in the market publ…
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France SASOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least one shareholder.
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1. In principle, the minimum amount for account opening is 1 euro, and for consultancy on operation, the minimum amount is 2000 euros.
Capital Injection Not Required
Negative
Capital Injection Requirement
N/A
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