Entreprise unipersonnelle à responsabilité limitée EURLFrance
What it takes to form, own and run a private limited company in France, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Il peut s'agir d'une personne physique ou d'une personne morale
Quote
Pas de capital social minimum (apport en nature ou en numéraire)
Quote
Le coût de la formalité d’immatriculation d’une société commerciale est de
Quote
Impôt sur le revenu (IR) mais option possible sur l’impôt sur les sociétés (IS)
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Cash contributions: at least 20% paid in when the company is created and the balance within 5 years of registration.
Quote
Au moins 20 % des apports lors de la création de la société.
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
Quote
Gérant associé unique : travailleur non salarié (TNS)
- Shareholders
- At least 1 · at most 1 · a company may be one
Quote
Il peut s'agir d'une personne physique ou d'une personne morale
- Members
- At least 1 · at most 1 · one person may form it alone
Quote
Un associé
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Small exempt
Quote
Si la société souhaite que ses comptes annuels ne soient pas publiés, elle doit joindre à son dépôt une déclaration de confidentialité
- Audit for a small company
- Not required
Quote
La nomination d'un commissaire aux comptes devient obligatoire dès lors que 2 des 3 seuils suivants sont franchis
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the EURL are in our records.
What is public
- Directors
- Public
Quote
La consultation du registre des bénéficiaires effectifs (RBE) n'est plus ouverte au grand public.
- Beneficial owners
- To those with a legitimate interest
Quote
La consultation du registre des bénéficiaires effectifs (RBE) n'est plus ouverte au grand public.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose
Income tax (IR) by default, with an option for corporate tax (IS).
Quote
Impôt sur le revenu (IR) mais option possible sur l’impôt sur les sociétés (IS)
- CFC rules in France
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution decided by the partners, then liquidation, then removal (radiation) from the register
Quote
Elle nécessite de procéder d'abord à la dissolution, puis à la liquidation, et enfin à la radiation de la société.
- Statutory fee
- Not in our records
Every business in France
VAT
- Standard rate
- 20%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 10% Meals and food served in restaurants, including takeaway meals and non-alcoholic drinks served in containers that cannot be kept
- 5.5% Food sold in shops and supermarkets, water and non-alcoholic drinks in sealed containers
- 2.1% Newspapers and periodicals tied to current affairs, condoms and feminine hygiene products
Quote
Il existe un taux réduit de 5,5 %, un taux intermédiaire de 10 % et le taux plein (ou normal) à 20 %.
- Registration threshold
- EUR 85,000
turnover from sales and lodging (franchise en base de TVA); EUR 37,500 for services and non-regulated liberal activities; unchanged for 2026; previous calendar year
Quote
précédente (N-1) est inférieur ou égal à 85 000 € (seuil de la franchise en base de TVA)
- Voluntary registration
- Yes
A business under the franchise thresholds may opt to be subject to VAT by written request to its service des impots des entreprises; the option runs for two calendar years and renews by tacit agreement.
Quote
L'entreprise qui le souhaite peut opter pour être soumise à la TVA bien qu'elle respecte les seuils de chiffres d'affaires (CA) pour bénéficier du régime de la franchise en base de TVA.
- A foreign company
- needs a local tax representative
A business established outside the European Union that makes VAT-taxable supplies in France must appoint a fiscal representative (service-public, F23570). For a business established in another EU state the franchise rules also apply (F21746); the pages read give no other non-resident rule.
Quote
Une entreprise située en dehors de l'Union européenne qui réalise des opérations imposables à la TVA doit désigner un représentant fiscal.
- Returns filed
- Depends on the business
Quote
L'entreprise soumise à un régime simplifié de TVA doit faire une déclaration de TVA annuelle au plus tard le 2e jour ouvré suivant le 1er mai.
- Tax authority
- Direction générale des finances publiques (DGFiP), Ministère de l'Économie et des Finances
Payment and banking services
7 services name France on their own list: Paysera, Airwallex, Stripe, Revolut, N26, bunq, Qonto. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Entreprise unipersonnelle à responsabilité limitée (EURL)
- Identifier
- FR-EURLA form ISO 20275 does not list.