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 are not included yet; see official statistics such as the World Bank.
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.)differsThe guide still names the CFE, replaced by the one-stop portal in 2023
Company formalitiesconsistent
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 AdministrationDirection 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.