{"id":1637,"date":"2025-08-10T11:14:28","date_gmt":"2025-08-10T11:14:28","guid":{"rendered":"https:\/\/mbscorporateservices.com\/en\/?page_id=1637"},"modified":"2025-08-29T09:17:10","modified_gmt":"2025-08-29T09:17:10","slug":"france","status":"publish","type":"page","link":"https:\/\/mbscorporateservices.com\/en\/our-jurisdictions\/france\/","title":{"rendered":"France"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1637\" class=\"elementor elementor-1637\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fd37f28 e-flex e-con-boxed e-con e-parent\" data-id=\"4fd37f28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5273daf0 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"5273daf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;tabs_justify_horizontal&quot;:&quot;start&quot;,&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"1383324400\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-13833244001\" data-tab-title-id=\"e-n-tab-title-13833244001\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-13833244001\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tFrance\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-13833244002\" data-tab-title-id=\"e-n-tab-title-13833244002\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-13833244002\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tTypes of Company in France\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-13833244001\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-13833244001\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-1ecab9b9 e-con-full e-flex e-con e-child\" data-id=\"1ecab9b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3a80b16 e-flex e-con-boxed e-con e-child\" data-id=\"3a80b16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a21051b elementor-widget elementor-widget-text-editor\" data-id=\"7a21051b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"tab-687dee5f0c0a7-1\" class=\"ui-tabs-panel ui-corner-bottom ui-widget-content\" role=\"tabpanel\" aria-labelledby=\"ui-id-1\" aria-hidden=\"false\" data-rocket-lazy-bg-86cda159-d275-4ecb-984e-c8b3a688cde9=\"loaded\"><h2><strong>Presentation of France<\/strong><\/h2><p>France is a sovereign transcontinental state whose metropolitan territory is located in Western Europe. It shares land borders with Belgium, Luxembourg, Germany, Switzerland, Italy, Spain, and the principalities of Andorra and Monaco. France also benefits from extensive coastlines along the Atlantic Ocean, the English Channel, the North Sea, and the Mediterranean Sea.<\/p><p>The French economy is a social market economy based on private property, with historically strong state intervention since the end of World War II. Although this intervention has been reduced since the 1980s, it remains significant. Today, France\u2019s economy is mainly service-oriented, with services accounting for nearly 75% of GDP.<\/p><p><br \/>Good to know: Corporate Income Tax (CIT)<br \/>\u2022 Standard corporate tax rate: 25% (since 2022, a unified rate applies to all companies).<br \/>\u2022 Reduced rate of 15%: applicable, under certain conditions, on the portion of profits up to \u20ac42,500.<\/p><p>Conditions to benefit from the reduced rate:<br \/>\u2022 Annual turnover (excluding VAT) of less than \u20ac10 million;<br \/>\u2022 Fully paid-up share capital;<br \/>\u2022 At least 75% of the capital continuously held by individuals (or by a company meeting this same requirement).<\/p><p>Above \u20ac42,500 of taxable profits, the balance is taxed at the standard rate of 25%.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-13833244002\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-13833244002\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-6fccc5a4 e-flex e-con-boxed e-con e-child\" data-id=\"6fccc5a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5124c885 e-con-full e-flex e-con e-child\" data-id=\"5124c885\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e7fc904 elementor-widget elementor-widget-text-editor\" data-id=\"4e7fc904\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr><td>\u00a0<\/td><td><strong>Sole Proprietorship (EI) Private Limited Company (EIRL) <\/strong><\/td><td><strong>One-person company with limited liability (EURL) <\/strong><\/td><td><strong>Limited liability company (SARL)<\/strong><\/td><td><strong>Limited company (SA) <\/strong><\/td><td><strong>Simplified Joint Stock Company (SAS) Single share simplified joint stock company (SASU) <\/strong><\/td><td><strong>Partnership (SNC)<\/strong><\/td><td><strong>The Cooperative Production Company (SCOP)<\/strong><\/td><\/tr><tr><td><strong>Shareholder (s)<\/strong><\/td><td>The individual entrepreneur<\/td><td>A natural or legal person<\/td><td>2 to 100 natural or legal persons<\/td><td>At least 2 natural or legal persons (or 7 for listed companies)<\/td><td>At least a natural or legal person<\/td><td>At least 2 natural or legal persons<\/td><td>Employees of the company (at least 51% of the capital) and possibly outside investors<\/td><\/tr><tr><td><strong>Leaders(s)<\/strong><\/td><td>The individual entrepreneur<\/td><td>One or more managers (natural persons)<\/td><td>One or more managers (natural persons)<\/td><td>A board of directors from 3 to 18 members, with a president appointed from among them<\/td><td>A president (natural or legal person), obligation of a legal representative<\/td><td>One or more managers (natural or legal persons)<\/td><td>A director or manager elected by the majority partners<\/td><\/tr><tr><td><strong>Share capital<\/strong><\/td><td>\/<\/td><td>Free<\/td><td>Free<\/td><td>At least \u20ac 37,000<\/td><td>Free<\/td><td>Free<\/td><td>30 \u20ac minimum in SCOP SARL or SAS and 18 500 \u20ac for SCOP SA<\/td><\/tr><tr><td><strong>Social regime of the manager (s)<\/strong><\/td><td>Non-salaried worker)<\/td><td>Non-salaried worker (sole associate) or equivalent-employee (several partners)<\/td><td>Non-salaried worker (majority manager), assimilated-employee (egalitarian or minority manager)<\/td><td>Employee-Assimilated (Chairman of the Board)<\/td><td>Assimilated-employee (president)<\/td><td>Non-salaried worker<\/td><td>Assimilated-employee (director and managers of the company)<\/td><\/tr><tr><td><strong>Taxation of profits<\/strong><\/td><td>Income tax (possibility of corporation tax under conditions in sole proprietorship limited liability)<\/td><td>Income tax (natural person &#8211; possibility of corporation tax), corporation tax (legal person)<\/td><td>Corporate Tax in most cases<\/td><td>Corporate Tax in most cases<\/td><td>Corporate Tax in most cases<\/td><td>Income tax (share of the profits of the partners), option of the corporation tax possible for the company<\/td><td>Corporation tax<\/td><\/tr><\/tbody><\/table><p>\u00a0<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4046e62 e-grid e-con-boxed e-con e-parent\" data-id=\"4046e62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>France Types of Company in France Presentation of France France is a sovereign transcontinental state whose metropolitan territory is located in Western Europe. It shares land borders with Belgium, Luxembourg, Germany, Switzerland, Italy, Spain, and the principalities of Andorra and Monaco. France also benefits from extensive coastlines along the Atlantic Ocean, the English Channel, the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1499,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1637","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/mbscorporateservices.com\/en\/wp-json\/wp\/v2\/pages\/1637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mbscorporateservices.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mbscorporateservices.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mbscorporateservices.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mbscorporateservices.com\/en\/wp-json\/wp\/v2\/comments?post=1637"}],"version-history":[{"count":11,"href":"https:\/\/mbscorporateservices.com\/en\/wp-json\/wp\/v2\/pages\/1637\/revisions"}],"predecessor-version":[{"id":2131,"href":"https:\/\/mbscorporateservices.com\/en\/wp-json\/wp\/v2\/pages\/1637\/revisions\/2131"}],"up":[{"embeddable":true,"href":"https:\/\/mbscorporateservices.com\/en\/wp-json\/wp\/v2\/pages\/1499"}],"wp:attachment":[{"href":"https:\/\/mbscorporateservices.com\/en\/wp-json\/wp\/v2\/media?parent=1637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}