France has a relatively high corporate tax rate for trading income (approx. 34%) and the tax authorities do not tolerate France company transactions related to companies from traditional tax havens. Nevertheless, a France company’s prestigious status can be used to your advantage, for example, to purchase and hold brand names.

French company key features

  • Minimum share capital is €2 but banks require more than this figure in order to set up an account. The traditional share capital has been €8,000 but a minimum amount could be deposited of around €4,000.
  • All French entities must now have regulatory books (Accounting, Stock, Minutes) that must be certified by Companies house. These books must be kept by the company or the accountant.
  • Non EU directors must apply for the government authorizatio
  • Minimum 1 member of the board required

  • Popular applications with French companies


  • Fast incorporation and VAT registration process.
  • Shelf Companies with VAT available
  • Bank account can be set up remotely.

  • French company taxation

  • CORPORATE INCOME TAX: 33.3%. Surtaxes of 3.3% and 5% apply additionally to companies with income over EUR 763.000 and turnover over EUR 250 mln. Branch remittance tax 25% can be avoided if the parent company is resident tax payer in EU.
  • INCOMING DIVIDENВS. Participation exemption of 95% applies to dividend income with at least 5% holding over 2 years with effective rate of 1.8%. Otherwise Standard Corporate Tax rate applies.
  • CAPITAL GAINS TAX (CGT) is normally at standard Corporate Tax rate. Although, 90% Participation Exemption applies if the shares are held for at least 2 years with effective rate 3.61%.
    ROYALTIES 33.3% paid to foreign companies, which can be reduced under tax treaty or EU Directive on Royalties.
    DIVIDENDS 0% paid to EU resident companies. 30% paid to Non-residents (this rate is subject to reduce under a tax treaty)
    INTERESTS 0% paid to foreign companies.
  • VALUE ADDED TAX (VAT). EU VAT regime. Standard rate for inland sales is 19.60%.

  • How to register a company in France?

    1. Choose a structure, what is appropriate for your business. Need help? Contact us.
    2. To find out more, please contact us.