{"id":19827,"date":"2026-01-27T10:56:10","date_gmt":"2026-01-27T09:56:10","guid":{"rendered":"https:\/\/www.aprz.eu\/creer-sas-france-fiscalite\/"},"modified":"2026-02-02T17:19:16","modified_gmt":"2026-02-02T16:19:16","slug":"en-create-sas-company-france-taxation","status":"publish","type":"page","link":"https:\/\/www.aprz.eu\/en\/en-create-sas-company-france-taxation\/","title":{"rendered":"Create a SAS Company in France: Taxation &#038; Key Steps | APRZ"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"19827\" class=\"elementor elementor-19827 elementor-19690\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b33743d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b33743d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-538d759a\" data-id=\"538d759a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-974fc3c elementor-widget elementor-widget-html\" data-id=\"974fc3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- Main H1 -->\n<h1>Create a SAS Company in France: Key Steps & Taxation<\/h1>\n<p>Looking to <strong>create a SAS company in France taxation<\/strong> under the right conditions? This guide walks you through every step, with expert advice from APRZ.<\/p>\n\n<!-- Quick overview -->\n<h2>Create a SAS Company in France<\/h2>\n<ul>\n  <li><strong>Legal structure<\/strong>: flexible and well-suited for foreign investors<\/li>\n  <li><strong>Taxation<\/strong>: corporate income tax at 25%, VAT applicable from the first euro<\/li>\n  <li><strong>Key steps<\/strong>: bylaws drafting, capital deposit, company registration<\/li>\n  <li><strong>Obligations<\/strong>: accounting, tax filings, local business tax<\/li>\n<\/ul>\n\n<!-- Main content -->\n<h2>Why Choose a SAS Structure to Set Up a Business in France?<\/h2>\n<p>The SAS (Soci\u00e9t\u00e9 par Actions Simplifi\u00e9e) 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.<\/p>\n\n<h2>Steps to Create a SAS Company in France<\/h2>\n<ol>\n  <li>Choose the company name<\/li>\n  <li>Draft the company bylaws<\/li>\n  <li>Deposit the share capital<\/li>\n  <li>Publish a legal notice<\/li>\n  <li>Register the company with the Trade and Companies Register<\/li>\n<\/ol>\n\n<h2>Taxation Applicable to a SAS Company in France<\/h2>\n<p>Creating a SAS company in France involves specific tax rules. In general:<\/p>\n<ul>\n  <li>Corporate income tax (CIT) is set at <strong>25%<\/strong><\/li>\n  <li>VAT applies from the first euro of turnover (depending on activity)<\/li>\n  <li>An option for personal income tax may be available in limited cases<\/li>\n  <li>Monthly or quarterly tax filings are required<\/li>\n<\/ul>\n\n<p>For official and up-to-date information, consult the French tax authority:\n<a href=\"https:\/\/www.impots.gouv.fr\/accueil\" target=\"_blank\" rel=\"nofollow noopener\">impots.gouv.fr<\/a>.<\/p>\n\n<h2>Why Create a SAS Company When Expanding into France?<\/h2>\n<ul>\n  <li>Flexible legal framework adapted to foreign investors<\/li>\n  <li>Limited liability for shareholders<\/li>\n  <li>Strong and professional image with banks and business partners<\/li>\n<\/ul>\n\n<h2>Company Formation Steps for a SAS in France<\/h2>\n<ol>\n  <li>Drafting of bylaws<\/li>\n  <li>Share capital deposit<\/li>\n  <li>Publication of the incorporation notice<\/li>\n  <li>Registration and issuance of the Kbis certificate<\/li>\n<\/ol>\n\n<h2>Tax Obligations for a SAS Company in France<\/h2>\n<p>By default, a SAS is subject to <strong>corporate income tax (CIT)<\/strong> at a standard rate of 25%. Under certain conditions, an option for <strong>personal income tax<\/strong> may be available. VAT registration is required as soon as taxable transactions begin.<\/p>\n\n<ul>\n  <li>Monthly or quarterly VAT returns<\/li>\n  <li>Payment of social security contributions<\/li>\n  <li>Accounting records compliant with French regulations<\/li>\n<\/ul>\n\n<section class=\"faq-sas-france\">\n  <h2>FAQ: SAS Company Taxation in France<\/h2>\n\n  <div class=\"faq-item\">\n    <h3>\ud83d\udca1 What is the default tax regime for a SAS company?<\/h3>\n    <p>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.<\/p>\n  <\/div>\n\n  <div class=\"faq-item\">\n    <h3>\ud83d\udca1 Can a SAS company recover VAT?<\/h3>\n    <p>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\n    <a href=\"https:\/\/www.impots.gouv.fr\/accueil\" target=\"_blank\" rel=\"noopener\">impots.gouv.fr<\/a>.<\/p>\n  <\/div>\n\n  <div class=\"faq-item\">\n    <h3>\ud83d\udca1 Which tax documents are mandatory?<\/h3>\n    <p>VAT returns, annual tax filings, financial statements, and annual accounts filing are required. Working with an accountant is strongly recommended to ensure compliance.<\/p>\n  <\/div>\n\n  <div class=\"faq-item\">\n    <h3>\ud83d\udca1 Are there any tax incentives when setting up a company?<\/h3>\n    <p>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\n    <a href=\"https:\/\/www.impots.gouv.fr\/accueil\" target=\"_blank\" rel=\"noopener\">French tax authority<\/a>.<\/p>\n  <\/div>\n<\/section>\n\n<h2>Official Tax Resources<\/h2>\n<p>Access official information on corporate taxation in France on the French tax authority website:\n<a href=\"https:\/\/www.impots.gouv.fr\/accueil\" target=\"_blank\" rel=\"nofollow noopener\">www.impots.gouv.fr<\/a><\/p>\n\n<h2>Tailored Support for Your SAS Company Creation<\/h2>\n<p>Our firm <strong>APRZ<\/strong> 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\u2014even remotely.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-166874 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"166874\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1399968f\" data-id=\"1399968f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77a6a27e elementor-widget elementor-widget-html\" data-id=\"77a6a27e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- Contact -->\n<h2>Contact Us \u2013 Let\u2019s Discuss Your Business Project<\/h2>\n<p>Contact our firm today to benefit from comprehensive and secure support for setting up your business in France.<\/p>\n\n<p>Planning to establish your company in France? Take advantage of our expertise in French tax, legal, and accounting matters.<\/p>\n\n<p>\n  <strong>\ud83d\udce9 Contact:<\/strong>\n  <a class=\"liens-rouges\" href=\"https:\/\/www.aprz.eu\/en\/contact\/\">\n    Get in touch with us\n  <\/a>\n<\/p>\n\n<p>\n  <strong>\ud83d\udcde Phone:<\/strong>\n  <a href=\"tel:+33675900340\">+33 6 75 90 03 40<\/a>\n<\/p>\n\n<hr>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-25fa4f29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25fa4f29\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-705d5955\" data-id=\"705d5955\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f8776c6 elementor-widget elementor-widget-text-editor\" data-id=\"5f8776c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\ud83d\udcc5 Schedule a Meeting:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-25328ac5\" data-id=\"25328ac5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13847793 elementor-widget elementor-widget-button\" data-id=\"13847793\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MTk4NDMsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Schedule a Meeting:<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1a5c1a35\" data-id=\"1a5c1a35\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-605c1a4d elementor-widget elementor-widget-html\" data-id=\"605c1a4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- Related pages -->\n<h2>Related Pages You May Find Useful<\/h2>\n<ul class=\"liens-rouges\">\n  <li>\n    <a href=\"\/en\/accounting-services-business-setup-france\/\">\n      Set Up Your Business in France with a Specialized Accounting Firm\n    <\/a>\n  <\/li>\n  <li>\n    <a href=\"\/en\/en-tax-representation-foreign-companies-france\/\">\n      Tax Representation for Foreign Companies in France\n    <\/a>\n  <\/li>\n  <li>\n    <a href=\"\/en\/open-business-bank-account-france-foreigners\/\">\n      Open a Business Bank Account in France from Abroad\n    <\/a>\n  <\/li>\n  <li>\n    <a href=\"\/en\/subsidiary-or-branch-france\/\">\n      Subsidiary or Branch in France: Which Structure to Choose?\n    <\/a>\n  <\/li>\n<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Create a SAS Company in France: Key Steps &#038; 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%, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-19827","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/pages\/19827","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/comments?post=19827"}],"version-history":[{"count":19,"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/pages\/19827\/revisions"}],"predecessor-version":[{"id":19921,"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/pages\/19827\/revisions\/19921"}],"wp:attachment":[{"href":"https:\/\/www.aprz.eu\/en\/wp-json\/wp\/v2\/media?parent=19827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}