France (FR)
France is a unitary semi-presidential republic and the EU's most visited country, renowned for its world-class cuisine and wine, the iconic City of Light that is Paris, the French Riviera, iconic Alpine ski resorts, and a generous social state offering universal healthcare, extensive family benefits, and strong worker protections.
Capital: Paris
Region: Europe
Language: French
Currency: EUR (€)
Cost of living: Expensive (index 74)
Emergency: 112
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Business Setup
Start a business or go freelance in France.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 1. Choose your activity category: artisanal (craft), commerciale (trade), libérale (liberal profession — consulting, IT, coaching, writing, therapy) or agricole. This determines your CFE (Centre de Formalités des Entreprises) and URSSAF régime.
- 2 2. Register via the guichet unique at formalites.entreprises.gouv.fr (INPI portal, mandatory since 2023). For micro-entrepreneur, you can also use autoentrepreneur.urssaf.fr.
- 3 3. Receive your SIRET/SIREN number within 2–4 weeks. The SIRET must appear on every invoice (facture).
- 4 4. Open a dedicated bank account if revenue exceeds €10,000/year in two consecutive years (mandatory for micro-entrepreneurs; optional below).
- 5 5. Subscribe to a responsabilité civile professionnelle (professional liability insurance) if your activity requires one — mandatory for regulated professions (health, legal, construction).
- 6 6. Declare revenue monthly or quarterly on autoentrepreneur.urssaf.fr (micro-entrepreneurs). Social contributions: 12.3% of revenue for commerce, 21.2% for services BIC, 23.2% for BNC/liberal.
- 7 7. Option "versement libératoire de l'impôt sur le revenu" (optional): pay income tax at a flat 1%–2.2% of revenue in addition to cotisations, if your prior-year household taxable income is below a ceiling.
- 8 8. File annual income declaration on impots.gouv.fr (Form 2042-C-PRO) each spring with your professional revenue.
Tax registration
Guichet unique INPI at formalites.entreprises.gouv.fr — one-stop shop since 2023 for all business creations. URSSAF handles social contributions and issues your SIRET.
VAT threshold
Franchise en base de TVA ceilings 2026: €37,500 for services / €85,000 for trade. Below these thresholds you do not charge VAT. Your invoices must then bear the mention "TVA non applicable, art. 293 B du CGI". Note: reduced thresholds (€25,000 for all activities) were postponed to at least 2027.
Invoicing
Every facture must include: your full name + SIRET, client's name and address (+ SIRET if B2B), date and unique invoice number, description of the service/good and unit price HT (hors taxes), VAT rate (or franchise mention), TTC total, payment terms and late-payment penalty clause, the fixed €40 recovery indemnity clause if B2B. Factures must be kept for 10 years. Electronic invoicing (facturation électronique) becomes mandatory for all B2B between 2026 and 2027.
Social security
Liberal micro-entrepreneurs pay URSSAF cotisations of ~23.2% of revenue (covering health, family, retirement basic + complementary, CSG/CRDS). Standard independents (TNS) are covered by Sécurité sociale des indépendants (run by URSSAF since 2018) and Assurance Maladie. There is no unemployment insurance; you can subscribe to private "perte d'emploi" contracts (GSC, APPI).
💡 Key distinction: Profession libérale réglementée (regulated — lawyers, doctors, architects, notaires) must join their ordre professionnel and have a specific retirement fund (CNAVPL, CARPIMKO, etc.). Non-regulated professions libérales pay into CIPAV or URSSAF depending on activity. The SASU offers better social protection but higher cost than EURL — choose based on your needs.
🏢 Business Structures
Micro-entrepreneur · Micro-entrepreneur (ex-auto-entrepreneur)
Sole Trader (simplified scheme)
None
Min. capital
1–2 weeks
Setup time
Liability: Unlimited personal liability (but personal main residence is automatically protected since 2015)
Setup cost: Free (online via autoentrepreneur.urssaf.fr or formalites.entreprises.gouv.fr)
Best for: Freelancers, consultants, artisans, side-gig income. Revenue ceilings 2026: €77,700 services / €188,700 trade.
EI · Entreprise Individuelle
Sole Trader (standard scheme)
None
Min. capital
1–3 weeks
Setup time
Liability: Limited to business assets since the 2022 reform (patrimoine professionnel / personnel separated automatically)
Setup cost: €0–€100 via guichet unique
Best for: Self-employed exceeding micro-entrepreneur thresholds, liberal professions (professions libérales) like lawyers, doctors, architects.
EURL · Entreprise Unipersonnelle à Responsabilité Limitée
Single-member LLC
€1 (symbolic; €500–1,000 recommended)
Min. capital
2–4 weeks
Setup time
Liability: Limited to company assets
Setup cost: €200–400 (formalities + statuts)
Best for: Solo entrepreneurs who want limited liability and social regime TNS (travailleur non-salarié) via Sécurité sociale des indépendants (ex-RSI).
SASU · Société par Actions Simplifiée Unipersonnelle
Single-shareholder Simplified Joint-Stock Company
€1 (symbolic; €1,000 common)
Min. capital
2–4 weeks
Setup time
Liability: Limited to company assets
Setup cost: €300–800 (statuts + immatriculation + BODACC)
Best for: Solo founders wanting statutory flexibility and regime assimilé salarié (the president is treated like an employee for social protection). The preferred vehicle for startups and consultants.
SARL · Société à Responsabilité Limitée
Limited Liability Company
€1 (symbolic; €1,000–7,500 common)
Min. capital
3–6 weeks
Setup time
Liability: Limited to company assets
Setup cost: €400–1,000
Best for: Family-owned businesses, traditional SMEs, 2+ shareholders. Rigid statutes — less flexible than SAS.
SAS · Société par Actions Simplifiée
Simplified Joint-Stock Company
€1 (symbolic; any amount)
Min. capital
3–6 weeks
Setup time
Liability: Limited to company assets
Setup cost: €400–1,500 (often more if shareholder pact)
Best for: Most modern startups, VC-funded companies, and international ventures. Statutes can be drafted freely — the go-to vehicle for scale-ups.
SA · Société Anonyme
Public Limited Company
€37,000 (half paid on incorporation)
Min. capital
6–12 weeks
Setup time
Liability: Limited to company assets
Setup cost: €2,000–5,000+
Best for: Large companies planning an IPO on Euronext Paris or heavy institutional investment. Requires at least 2 shareholders (7 if listed).
Business Setup
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