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Setting Up a Company in France: SAS, SARL and the K-bis Extract
France is the EU's second-largest economy and a self-proclaimed "start-up nation". Company formation was meaningfully simplified after 2017 — single-window guichet-entreprises.fr, digital K-bis, the rise of SAS as the default vehicle. This guide walks non-EU founders through the SAS vs SARL decision, the Greffe filing, and SIREN registration.
SAS vs SARL in 2026
SAS (Société par Actions Simplifiée) has captured roughly 66% of newly created French companies over the past decade. SARL, the legacy standard, still holds ~25%. SAS's flexibility — €1 minimum capital, customisable statutes, free shareholder agreements, "assimilé salarié" social cover for the president — has made it the default for SMEs and start-ups alike.
| Criterion | SAS / SASU | SARL / EURL |
|---|---|---|
| Min. capital | €1 | €1 |
| Director title | Président | Gérant |
| Director social cover | Assimilé salarié (full) | TNS (lighter) |
| Statute flexibility | Very high | Statutory rigidity |
| Share transfer | Free (0.1% duty) | Approval required (3%) |
| Corporate tax (IS) | 25% (15% first €42,500) | 25% (15% first €42,500) |
| Typical use | Start-ups, investor-backed | Family business |
Auto-Entrepreneur and Micro-Entreprise
For solo founders with low forecast turnover, the Micro-Entreprise (formerly Auto-Entrepreneur) is the easiest status. URSSAF online registration, single-click setup. Turnover caps: €188,700 (sales of goods), €77,700 (services), €188,700 (furnished rentals). Above the cap, the founder converts to SAS/SARL the following year.
Greffe and K-bis: The Company's ID Card
The filing goes to the Greffe du Tribunal de Commerce, processed digitally via the guichet-entreprises.fr single window. The Greffe processes the file, INSEE assigns a SIREN (9-digit company ID) and SIRET (14-digit establishment ID). The APE/NAF code classifies the activity.
The K-bis extract is the company's "ID card" — needed for bank account opening, lease signing, tender applications. Since 2023 it is free and downloadable from monidenum.fr.
Practical Steps for Non-EU Founders
A non-EU founder can set up an SAS in France, but a few practical requirements apply:
- French address — A "domiciliation" provider (Sedomicilier, Kandbaz, Les Tricolores), €200-€500/year
- Bank account — Traditional banks (BNP Paribas, Société Générale) are tough for non-residents; neobanks (Qonto, Shine, Finom) are the practical choice
- Capital deposit — At a bank or notary, certificate issued
- Statutes — In French, with an avocat or specialised agency
- BODACC — Official gazette publication (~€150)
- RBE — Registre des Bénéficiaires Effectifs (beneficial-owner transparency register)
VAT Registration and DGFiP
After incorporation the company is automatically enrolled with the DGFiP (Direction Générale des Finances Publiques). With forecast turnover under €91,900 (goods) or €36,800 (services) the "franchise en base de TVA" regime is available (no VAT charged). Above that, standard regimes apply — Régime Réel Normal or Simplifié. The intra-EU VAT number (FRxx 999999999) is issued automatically.
URSSAF and Social Security
URSSAF is the social-charge collection body. An SAS president is "assimilé salarié" — high contributions (70-80% of gross salary) but full coverage. A SARL majority gérant is "TNS" (Travailleur Non Salarié) — lower contributions (~45%) but lighter coverage.
CFE, CVAE and Local Tax Burden
Corporate tax (Impôt sur les Sociétés) is 25% (15% on the first €42,500 SME bracket). Local taxes add to the burden: CFE (Cotisation Foncière des Entreprises) is based on the registered premises value, typically 1-3% of annual rent; CVAE (Cotisation sur la Valeur Ajoutée des Entreprises) applies above €500K turnover on value added; Taxe sur les Salaires targets financial firms. JEI (Jeune Entreprise Innovante) status grants 8-year tax exemption to SMEs spending 15%+ on R&D.
Bpifrance, French Tech and Government Support
Bpifrance (Banque Publique d'Investissement) is the spine of SME and start-up financing — "Prêt Innovation" €50K-€3M, "Prêt Croissance" €300K-€5M. The French Tech Visa grants founders a 4-year work permit. The Crédit d'Impôt Recherche (CIR) credits back 30% of R&D spend against corporate tax. The Pacte Dutreil offers inheritance-tax relief on family business transfers.
Our Company-Formation Package
Zunapro's France formation package delivers SAS/SASU/SARL/EURL/Micro-Entreprise turnkey: Paris 8e or Lyon domiciliation, avocat-drafted statutes, capital deposit, Greffe filing, BODACC notice, K-bis delivery, Qonto or Shine account, DGFiP VAT registration, URSSAF enrolment. Typical turnaround 10-15 business days, fee €990-€2,490.
Post-formation operations start at €250-€450/month: bookkeeping (Pennylane or Cegid Loop), payroll (Payfit or Silae), VAT returns (monthly CA3 or annual CA12), CIR/JEI applications, and annual general meetings (AGO) prepared with avocat.