This country currently has a directory entry or basic profile only; a full handbook is planned.
01Overview
- Region
- Europe
- Capital
- Paris
- Currency
- EUR
- Languages
- French
- ISO code
- FR / FRA
Jurisdictions
- France — National level; special zones and regulated sectors have separate rules
Macro indicators such as GDP and population will be added from the World Bank in the data release (P1).
02Market Entry
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
No sectors are closed to foreign investment in principle
- Applies to
- Foreign acquisitions in sensitive sectors need prior approval from the Economy Ministry
- Jurisdiction
- France
- Source
- MOFCOM
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Simplified joint-stock company (SAS) or limited liability company (SARL)
- Applies to
- Ordinary companies
- Jurisdiction
- France
- Source
- MOFCOM
Registration authority
Primary authority for company or commercial registration.
One-stop business formalities portal (Guichet unique)
- Applies to
- Replaced the former business formalities centres (CFE) in 2023
- Jurisdiction
- France
- Source
- Guichet unique (INPI) MOFCOM
- Cross-check
-
Outward Investment and Cooperation Guide: France (2025 ed.) differs The guide still names the CFE, replaced by the one-stop portal in 2023
Company formalities consistent
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
No sectors are closed to foreign investment in principle
- Applies to
- Foreign acquisitions in sensitive sectors need prior approval from the Economy Ministry
- Jurisdiction
- France
- Source
- MOFCOM
Local director / representative
Whether a locally resident director, manager or representative is required.
No residence requirement for the legal representative
- Applies to
- Applies to common forms such as the SAS
- Jurisdiction
- France
- Source
- Guichet unique (INPI)
Local registered address
Whether a local registered address or premises is required at incorporation.
A registered address in France is required
- Applies to
- A corporate service address may be used if it can receive statutory documents
- Jurisdiction
- France
- Source
- Guichet unique (INPI)
Beneficial ownership register
Whether companies must keep or file ultimate beneficial owner information.
Beneficial owners must be declared
- Applies to
- Filed via the Guichet unique at formation and on changes
- Jurisdiction
- France
- Source
- Guichet unique (INPI)
Foreign-entity setup flow
Main approval stages for a foreign investor setting up an entity (no time estimates).
Deposit capital → sign articles → file via the Guichet unique → registration and SIREN number
- Applies to
- Excludes processing time estimates
- Jurisdiction
- France
- Source
- Guichet unique (INPI)
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
25%
- Applies to
- SMEs pay 15% on the first €42,500 of profit
- Jurisdiction
- France
- Source
- State Taxation Administration
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
VAT standard rate 20%
- Applies to
- Reduced rates of 10%, 5.5% and 2.1% also apply
- Jurisdiction
- France
- Source
- State Taxation Administration
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
25% on dividends to non-resident companies
- Applies to
- Reduced or exempt under the EU Parent-Subsidiary Directive or treaties
- Jurisdiction
- France
- Source
- State Taxation Administration
Tax authority
Authority responsible for corporate tax registration and filing.
Direction générale des Finances publiques (DGFiP)
- Applies to
- Ordinary companies
- Jurisdiction
- France
- Source
- State Taxation Administration Direction générale des Finances publiques
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
In force
- Applies to
- Rates and conditions per the treaty text and STA publications
- Jurisdiction
- France
- Source
- State Taxation Administration (China) State Taxation Administration
05Banking & Payments
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
No exchange controls
- Applies to
- Ordinary companies
- Jurisdiction
- France
- Source
- MOFCOM
Banking & financial regulator
Primary regulator for banking and foreign exchange.
Banque de France; Prudential Supervision and Resolution Authority (ACPR)
- Applies to
- Ordinary companies
- Jurisdiction
- France
- Source
- MOFCOM
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Work residence permits (e.g. Talent Passport, salaried employee)
- Applies to
- Ordinary companies
- Jurisdiction
- France
- Source
- MOFCOM
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
French Office for Immigration and Integration (OFII)
- Applies to
- Ordinary companies
- Jurisdiction
- France
- Source
- MOFCOM
Social security contributions
Main employer social security schemes for local and foreign employees.
Social contributions (pension, health, family, unemployment, etc.) collected by URSSAF
- Applies to
- Employer share is high; Chinese posted workers may claim exemptions under the China–France agreement
- Jurisdiction
- France
- Source
- URSSAF
07Trade & Customs
Customs authority
Authority for import/export clearance and tariffs.
French Customs
- Applies to
- EU common tariff and Union Customs Code apply
- Jurisdiction
- France
- Source
- MOFCOM
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
EU common trade policy and EU trade agreements
- Applies to
- Ordinary companies
- Jurisdiction
- France
- Source
- MOFCOM
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
Business France
- Applies to
- Ordinary companies
- Jurisdiction
- France
- Source
- MOFCOM
09Digital & IP
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
EU General Data Protection Regulation (GDPR)
- Applies to
- Ordinary companies
- Jurisdiction
- France
- Source
- MOFCOM
IP office
Authority for trademark and patent filing and registration.
French Patent and Trademark Office (INPI)
- Applies to
- Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
- Jurisdiction
- France
- Source
- WIPO
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- France
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Europe, monitored by our sister site Global Risk Monitor.
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
Main setup steps in France
- 1Deposit capital
- 2sign articles
- 3file via the Guichet unique
- 4registration and SIREN number
General checklist (setting up a subsidiary)
- Decide model and jurisdiction
- Confirm licences
- Prepare documents
- Incorporate
- Register for tax
- Open bank account
- Obtain operating licences
- Start operations
Steps follow the setup-procedure fact on this page, without times or fees; rely on the official sources.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Green guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻法兰西共和国大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.