Foreign company: administrative formalities in France

Are you a foreign company thinking of setting up in France?

As the head of a foreign company, successfully setting up in France, whether in Paris or the provinces, requires a thorough understanding of the administrative requirements.

Whatever type of establishment you choose, even for a simple liaison office, complying with local formalities means you can approach business development with confidence.

Administrative formalities: a complex area in France for foreign entrepreneurs

Every country has its peculiarities and often administrative complexity. France is no exception, even if it is attractive to foreign investors. Having a chartered accountancy firm help you with all these considerations and procedures will give you both informed advice and peace of mind.

An entrepreneur or business creator should not spend his days going through the formalities with the relevant administration. They should avoid wasting time deciphering a French social security or tax form or renewing an application online!

Foreign companies in France: your administrative problems

CEO and CFO of a foreign company :

You are looking for accurate information to help you make the right decisions in France (liaison office, branch or subsidiary)
You’re wondering about the legal, tax and social consequences of different options
You can’t imagine dealing directly with the French authorities, whose codes you don’t know
You would like help with future expatriate or relocated employees, and with hiring French employees
You would like to launch commercial operations in compliance with French administrative obligations
You would like to benefit from a network of experts for the administrative management of your French entity. These include the authorities, social bodies such as Urssaf, the Chamber of Commerce (CCI) or the Chamber of Trades (CM), banks, lawyers, various service providers, etc

Our day-to-day administrative services for foreign companies in France

Thanks to our strong international culture, we provide comprehensive administrative services for foreign companies wishing to set up in France.

Expand CPA’s staff are fully conversant with the workings of the French administration and the obligations that apply to foreign national managers and employees.

Here are the classic administrative requirements offered by Expand CPA when a foreign company sets up in France:

Information and training on the possible forms of establishment in France (liaison office, branch or subsidiary)
Registration in the Sirene register with the relevant CFE for branches or subsidiaries
Registration with the RCS (Registre du commerce et des sociétés) for commercial activities
Administrative formalities for taking on employees in France, regardless of the form chosen
Formalities with the CNFE (national centre for foreign companies) when employees are recruited in France by a foreign company without a permanent establishment
Registration with the SIEE (tax department for foreign companies) for a foreign company with no permanent establishment and no employees
Domiciliation of a foreign company in France

Administrative services for foreign companies: our areas of expertise

Expand CPA is your partner of choice for thinking through and successfully setting up a foreign company in France, beyond the obligatory administrative procedures.

Advising foreign companies on the best way to set up in France and on the different types of status they should have

Take the time to study the different options available to you. For any entrepreneur, the choice depends on the type of business, a physical presence (permanent establishment), commercial activities, the consequences for the tax system, etc.

Our experts analyse your needs and your project. They will then guide you between the three possible forms or when your local presence changes over time:

Liaison office, i.e. no commercial activity
A branch with no legal or corporate personality
A wholly-owned subsidiary of a parent company headquartered in the USA or abroad

Expand CPA helps foreign entrepreneurs comply with French business practices

Any manager of a foreign company setting up in France, whether in Paris or the provinces, must comply with the many local administrative obligations. When a foreign company sets up in France and carries out business operations, it is quickly confronted with the country’s formalities. They need to keep abreast of the latest tax, accounting and social security developments.

Expand CPA offers you the following services:

Drawing up general terms and conditions of sale
Compulsory information on quotations, order forms and invoices
Understanding how payment methods work in France and Europe
Handling VAT, its impact on invoicing and periodic returns
Income recognition for French accounting and tax standards
Electronic invoicing obligations
Retention periods for documents, depending on their nature

Why choose Expand CPA for your administrative services and formalities in France?

Our internationally-focused accounting firm, both through its dual location and its multicultural team, is a specialist in foreign companies in France. Expand CPA has experts who regularly work with foreign clients for an activity, establishment or subsidiary in France.

We also aim to meet all your support needs. We therefore offer a comprehensive ‘one-stop shop’ approach. We deal with administrative, tax, legal and accounting issues for foreign companies. This approach makes the projects of such companies more relevant.

The experts at Expand CPA act in accordance with the firm’s values. Attentive listening, respect for commitments, honesty and trust are definitely part of our DNA.

Other areas of expertise for a foreign company

Here are the other services that our accounting firm offers to an American company setting up in France:

Frequently asked questions

What is the RCS in France?

RCS stands for Registre du Commerce et des Sociétés. Registration with the RCS is compulsory in many cases of business creation, particularly for traders. By extension, this means the RCS number. To obtain it, you need to file a business start-up application with the clerk of the commercial court or with the CFE (centre for business formalities). The RCS number is also known as the INSEE or SIREN number.

What is a foreign company in France?

A company with its head office outside France may wish to set up an entity to run a business in France. There are several possibilities:

The liaison office corresponds to a form of local establishment, without legal or tax status, for non-commercial purposes
The branch, still without legal identity, is used to manage its own business. It is a sort of French agency of a foreign company
The subsidiary has a legal personality with capital and partners. It must comply with French company law and the country's tax, social security and accounting rules

What is a foreign company that is not registered with the RCS?

Entrepreneurs who prefer to avoid the formalities involved in setting up a company registered with the RCS can opt for a liaison office. Please note that this form of carrying on a professional activity in France, without legal personality, is prohibited for a commercial activity.

However, certain administrative formalities remain compulsory for this type of liaison office. For example, you will have a SIRET number and an SIREN number for France, without being registered with the RCS. Contact a French chartered accountant such as Expand CPA for help and advice.

Do foreign companies have a SIRET number?

Yes, liaison offices, branches and subsidiaries of foreign companies have a SIRET and SIREN number.

How do you register a foreign company in France?

Foreign entrepreneurs who choose the creation of a branch or subsidiary on French territory must proceed with its registration. This procedure is carried out at the company formalities office. The simplest way is to entrust the administrative procedures to a chartered accountant such as Expand CPA.

Tax obligations of foreign companies in France

In theory, it is the place of operation that determines where company profits are taxed. However, depending on international tax treaties, exceptions exist. For an accurate analysis of the taxation of a foreign company that you own or are considering setting up, seek advice from an accountancy firm such as Expand CPA.

Do foreign nationals need a residence permit to set up a business?

France authorises the creation of a company by a foreigner. The process depends on your situation and the following aspects:

- European citizen or not
- resident in France or not
- whether or not you plan to come and live in France

For example, a foreigner who is not a European national resides outside France. They do not intend to live there. To set up a company in France, they must register with the RCS (Registre du Commerce et des Sociétés) and/or the RNE (Répertoire National des Entreprises). Note, however, that if they do so, they cannot become a company officer.

For example, a foreign national from outside the European Union lives outside France. They wish to come and live in France in order to set up and run a company. In this case, they must apply for a visa and a multi-annual residence permit. This permit must bear the words ‘mandataire social’ (‘company officer’).

To find your way through the formalities, see a chartered accountant like Expand CPA. They will be able to advise you on the best way to carry out your professional activity in France.

Foreign companies in France: our administrative services

Our key services

They trust us