What is a SAS company in France?

A SAS (Société par Actions Simplifiée) is a flexible French company structure widely used by foreign investors due to its adaptable governance and limited shareholder liability.

What is the tax rate for a SAS company in France?

A SAS company is subject to corporate income tax at the standard rate of 25%. VAT and other taxes may also apply depending on the activity.

Can a foreign company create a SAS in France?

Yes, foreign individuals and companies can create a SAS in France. Specific legal, tax and accounting obligations apply to non-residents.

Create a SAS Company in France: Key Steps & Taxation

Looking to create a SAS company in France taxation under the right conditions? This guide walks you through every step, with expert advice from APRZ.

Create a SAS Company in France

Legal structure: flexible and well-suited for foreign investors
Taxation: corporate income tax at 25%, VAT applicable from the first euro
Key steps: bylaws drafting, capital deposit, company registration
Obligations: accounting, tax filings, local business tax

Why Choose a SAS Structure to Set Up a Business in France?

The SAS (Société par Actions Simplifiée) is one of the most popular company structures for foreign businesses entering the French market. It offers great flexibility in governance, limited liability for shareholders, and is suitable for both startups and international subsidiaries.

Steps to Create a SAS Company in France

Choose the company name
Draft the company bylaws
Deposit the share capital
Publish a legal notice
Register the company with the Trade and Companies Register

Taxation Applicable to a SAS Company in France

Creating a SAS company in France involves specific tax rules. In general:

Corporate income tax (CIT) is set at 25%
VAT applies from the first euro of turnover (depending on activity)
An option for personal income tax may be available in limited cases
Monthly or quarterly tax filings are required

For official and up-to-date information, consult the French tax authority: impots.gouv.fr.

Why Create a SAS Company When Expanding into France?

Flexible legal framework adapted to foreign investors
Limited liability for shareholders
Strong and professional image with banks and business partners

Company Formation Steps for a SAS in France

Drafting of bylaws
Share capital deposit
Publication of the incorporation notice
Registration and issuance of the Kbis certificate

Tax Obligations for a SAS Company in France

By default, a SAS is subject to corporate income tax (CIT) at a standard rate of 25%. Under certain conditions, an option for personal income tax may be available. VAT registration is required as soon as taxable transactions begin.

Monthly or quarterly VAT returns
Payment of social security contributions
Accounting records compliant with French regulations

FAQ: SAS Company Taxation in France

💡 What is the default tax regime for a SAS company?

A SAS company is subject to corporate income tax at a standard rate of 25%. In some cases, a temporary option for personal income tax is possible.

💡 Can a SAS company recover VAT?

Yes, a SAS company can recover VAT if it is subject to VAT. This depends on the nature of its activity. VAT returns are filed monthly or quarterly via impots.gouv.fr.

💡 Which tax documents are mandatory?

VAT returns, annual tax filings, financial statements, and annual accounts filing are required. Working with an accountant is strongly recommended to ensure compliance.

💡 Are there any tax incentives when setting up a company?

Depending on the business activity or location, temporary exemptions from corporate income tax or local business tax may apply. Check with your accountant or the French tax authority.

Official Tax Resources

Access official information on corporate taxation in France on the French tax authority website: www.impots.gouv.fr

Tailored Support for Your SAS Company Creation

Our firm APRZ supports you throughout the creation of your SAS company in France. From drafting the bylaws to registration, we help you anticipate tax, social, and legal obligations—even remotely.

Contact Us – Let’s Discuss Your Business Project

Contact our firm today to benefit from comprehensive and secure support for setting up your business in France.

Planning to establish your company in France? Take advantage of our expertise in French tax, legal, and accounting matters.

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📞 Phone: +33 6 75 90 03 40

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