Société à responsabilité limitée SARLFrance
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
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peut compter entre 2 et 100 associés (personnes physiques ou morales)
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Pas de capital social minimum (apport en nature, numéraire ou en industrie)
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Le coût de la formalité d’immatriculation d’une société commerciale est de
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Impôt sur les sociétés (IS) mais option possible pour impôt sur le revenu (IR)
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.
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20 % des apports lors de la création de la société.
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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Un ou plusieurs gérants (obligatoirement une personne physique)
- Shareholders
- At least 2 · at most 100 · a company may be one
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peut compter entre 2 et 100 associés (personnes physiques ou morales)
- Members
- At least 2 · at most 100
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Entre 2 et 100
- 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
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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
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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.
- Annual ordinary general meeting that closes the accounts
- 6 months after the end of the accounting period
Six months after the close of each financial year; the court president may extend it on the manager's request; no civil penalty for overrun and a late meeting remains valid.
What is public
- Directors
- Public
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La consultation du registre des bénéficiaires effectifs (RBE) n'est plus ouverte au grand public.
- Beneficial owners
- To those with a legitimate interest
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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.
Varies · 15–25%
Impôt sur les sociétés at the normal rate of 25%; a 15% rate on the first EUR 42,500 of profit for qualifying SMEs (turnover up to EUR 10m, capital fully paid and 75% held by natural persons). Option for income tax (IR) is possible.
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Impôt sur les sociétés (IS) mais option possible pour impôt sur le revenu (IR)
- 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
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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
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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
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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.
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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.
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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
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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
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Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Société à responsabilité limitée (SARL)
- ISO 20275 code
- V9QPSecondary GLEIF, Entity Legal Forms code list