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Western Europe · WONE Global market

Doing business in France

France is covered by WONE for cross-border business discovery, with links to relevant expertise, professionals, industries and market intelligence. No WONE Global Partner is in place here yet. WONE Global confirms on request whether a vetted Associate firm can act, before anything begins.

Paris · Tuesday 3 November

19:01

Local time

Currency
EUR
Working week
Monday – Friday
Dialling code
+33
Region
Western Europe

Market guide · Source-checked research

Key rules for doing business in France

France is a civil-law EU member state with a centralised administration, a large domestic market and full access to the EU single market and customs union. Most foreign investors set up an SAS subsidiary, registered online through the INPI-run one-stop shop. Corporate tax is 25%, and the largest groups also pay a temporary surcharge, extended by the 2026 finance law. Works council (CSE) obligations apply from 11 employees. Mandatory e-invoicing began on 1 September 2026 for large and mid-sized companies.

Full guide · Source-checked research97% of statements checked against a source143 checked against an official source4 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed

Overview

The essentials at a glance

French business law is codified, mainly in the Commercial Code, the Labour Code and the General Tax Code, and is applied by national ministries and agencies rather than regional governments. Tax is administered nationally by the Direction générale des Finances publiques (DGFiP), and company formalities run through one national online portal. EU law applies directly or through transposition in areas such as VAT, customs, competition, data protection and anti-money-laundering.

For a foreign group, the practical issues are usually the choice between an SAS subsidiary and a branch, beneficial ownership filings (penalties rose in May 2026), the effective tax rate for large groups while the exceptional contribution applies, the move to e-invoicing through approved platforms, and the cost and process of employment, including representation thresholds and dismissal rules.

Official guidance is published in French on entreprendre.service-public.gouv.fr, impots.gouv.fr and the BOFiP tax doctrine database, with some English versions. The legal texts are on Légifrance.

Key facts

Usual subsidiary form
SAS (capital from 1 euro; one shareholder possible)
Company registration
Online only, via the Guichet des formalités des entreprises (INPI), since 1 January 2023
Corporate income tax
25% (15% on first 42,500 euros for qualifying SMEs)
Large-company surcharge
20.6% or 41.2% of corporate tax, years closing from 31 December 2025 (two years)
VAT standard rate
20%
E-invoicing
Receipt for all businesses in scope and issuance for large and mid-sized companies from 1 September 2026; SMEs issue from 1 September 2027
Works council (CSE)
Obligations from 11 employees
Beneficial ownership threshold
More than 25% of capital or votes, or control

Entry, investment and company formation

17 statements, checked against sources

Most foreign investors enter France through a subsidiary set up as an SAS, which has no meaningful minimum capital and flexible governance, or an SARL, which is more rigid and must be run by a natural-person manager. All registrations, changes and closures are filed online through the INPI-run Guichet des formalités des entreprises, which feeds the national business register (RNE) and the trade and companies register (RCS). Beneficial owners must be declared at registration, and penalties for failing to do so were sharply increased in May 2026.

How it works, step by step

  1. Check whether the activity is regulated and needs a prior authorisation, licence or qualification.Relevant sector authority
  2. Choose the legal form, name and registered office, and draft the articles.1Founders and their advisers
  3. Deposit cash capital in a blocked account with a bank or notary and obtain the certificate of deposit.2French bank or notary
  4. Sign the articles, appoint the président or gérant and publish a legal announcement of the formation.3Legal announcements publication
  5. File the registration and beneficial ownership declaration online; supply any missing items within 15 working days.4567Guichet des formalités des entreprises (INPI), commercial court registry
  6. Receive the Kbis or RNE extract and ask the depositary to release the capital.89Commercial court registry; bank or notary

No timings or fees are shown unless an official source states them.

Documents usually needed

  • Signed and dated articles of association
  • Certificate of deposit of funds and list of subscribers
  • Proof of registered office (lease, domiciliation contract or similar)
  • Proof of publication of the legal announcement
  • Identity document and sworn non-conviction statement of the président or gérant
  • For a non-EU corporate shareholder or manager: its articles translated into French and certified, and a recent registry extract

Common mistakes

  • Choosing an SARL and then discovering the foreign parent cannot be its gérant because the gérant must be a natural person.
  • Trying to deposit capital with a payment institution or neobank that is not a credit institution; only banks and notaries are accepted.
  • Declaring the parent company as beneficial owner instead of tracing indirect ownership to the individuals above 25% or in control.
  • Forgetting to update the beneficial ownership filing within 30 days after a group reorganisation, now a risk of fines up to 1,000,000 euros for the company.
  • Filing an incomplete registration and missing the 15-working-day window to supply documents.
Still to be confirmed · 4
  • Registration requirements specific to a branch (succursale) or liaison office of a foreign company, including documents and the appointment of a French representative, were not confirmed on an official page.
  • Whether a legal person may act as président of an SAS is not stated in the official guidance checked; it is widely accepted in practice but needs professional confirmation.
  • Legal announcement costs vary by département and form and were not confirmed.
  • Foreign investment screening (prior authorisation for sensitive sectors) is handled in the transactions area and was not researched here.

Who handles this in FranceCorporate & Entity ServicesLegal & ContractingRisk, Compliance & Financial Integrity

Read the full guide: Entry, investment and company formation →

Sources for this topic · 6
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Simplified joint stock company (SAS): what you need to knowChecked against an official source · checked 2026-10-18 · 2 statements
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Constituer et déposer le capital social d'une sociétéChecked against an official source · checked 2026-10-18 · 4 statements
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Limited liability company (SARL): what you need to knowChecked against an official source · checked 2026-10-18 · 2 statements
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Guichet des formalités des entreprisesChecked against an official source · checked 2026-10-18 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Création d'entreprise : formalités d'immatriculation d'une sociétéChecked against an official source · checked 2026-10-18 · 4 statements
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Declaration of beneficial owners of the businessChecked against an official source · checked 2026-10-18 · 4 statements

Questions on this topic

17 statements on entry, investment and company formation in France

Tax, accounting and statutory reporting

21 statements, checked against sources

France taxes company profits at 25%, with a 15% rate on the first 42,500 euros for small, individually owned companies. For the largest groups, the 2026 finance law extended a temporary surcharge of 20.6% or 41.2% of corporate tax for a second year. VAT is 20% at the standard rate, and the e-invoicing reform started on 1 September 2026 for large and mid-sized companies, with smaller businesses following on 1 September 2027. Accounts must be filed annually, and a statutory auditor is required above set size thresholds.

How it works, step by step

  1. Tax registration follows automatically from the registration filing; activate the professional space on impots.gouv.fr to file and pay online.410Direction générale des Finances publiques (DGFiP)
  2. Choose and connect to an approved e-invoicing platform so that electronic invoices can be received (and, for large and mid-sized companies, issued).1112DGFiP-approved platform
  3. File VAT returns monthly (normal regime) and pay corporate tax instalments quarterly.1310DGFiP
  4. Approve the annual accounts, file the corporate tax return and file the accounts with the registry.1415Shareholders; DGFiP; commercial court registry

No timings or fees are shown unless an official source states them.

Documents usually needed

  • Corporate tax return form 2065 with schedules 2050 to 2059 (normal regime)
  • Monthly VAT return (CA3)
  • Transfer pricing documentation and light return form 2257 where thresholds are met
  • Pillar Two forms 2065-INT-SD, 2259-SD and 2272-SD for groups in scope
  • Approved annual accounts and, where required, the statutory auditor's report

Common mistakes

  • Assuming the 15% SME rate applies to a subsidiary of a foreign company; the 75% individual-ownership test usually rules it out.
  • Ignoring the extended large-company contribution when forecasting the 2026 effective tax rate of a French group near the 1 or 1.5 billion euro turnover thresholds.
  • Treating e-invoicing as a 2027 issue: all businesses in scope have had to be able to receive e-invoices through an approved platform since 1 September 2026.
  • Paying dividends or royalties abroad at a treaty rate without holding the residence and beneficial ownership evidence the treaty and French procedure require.
  • Missing the transfer pricing light return deadline, which runs six months after the corporate tax return deadline.
Still to be confirmed · 6
  • Non-resident withholding tax rates, branch tax and transfer pricing thresholds come from a secondary source (PwC, reviewed April 2026); no official French page stating them was opened.
  • Withholding tax on service fees paid abroad (CGI article 182 B) was not confirmed.
  • The 2.1% VAT rate and sector-specific rates were not confirmed on a page opened for this guide.
  • How companies are classed as large, intermediate, SME or micro for the e-invoicing timetable, and the per-invoice fine amounts, were not stated on the DGFiP pages opened.
  • Pillar Two revenue threshold and the start dates of the income inclusion rule, undertaxed profits rule and domestic top-up tax were not confirmed on a French official page.
  • Local business taxes (CFE and CVAE) and payroll tax were not researched.

Who handles this in FranceTax & International StructuringAccounting, Reporting & Statutory ComplianceAudit & AssuranceTechnology, Data & Cyber

Read the full guide: Tax, accounting and statutory reporting →

Sources for this topic · 13
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Impôt sur les sociétés (IS) : taux, déclaration, paiementChecked against an official source · checked 2026-10-18 · 4 statements
  • Direction générale des Finances publiques (BOFiP-Impôts) — IS - Contributions et impositions liées à l'IS - Contribution exceptionnelle sur les bénéfices des grandes entreprises (BOI-IS-AUT-60)Checked against an official source · checked 2026-10-18 · 3 statements
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Taux de TVA sur les produits alimentaires et les boissonsChecked against an official source · checked 2026-10-18 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Déclarer et payer la TVAChecked against an official source · checked 2026-10-18 · 1 statement
  • Direction générale des Finances publiques — Facturation électronique : guide pratique de démarrage au 1er septembre 2026 (DGFiP, July 2026)Checked against an official source · checked 2026-10-18 · 2 statements
  • Direction générale des Finances publiques — La facturation électronique, tout savoir sur (FAQ)Checked against an official source · checked 2026-10-18 · 1 statement
  • PwC Worldwide Tax Summaries — France - Corporate - Withholding taxesChecked against a secondary source · checked 2026-10-18 · 2 statements
  • PwC Worldwide Tax Summaries — France - Corporate - Branch incomeChecked against a secondary source · checked 2026-10-18 · 1 statement
  • PwC Worldwide Tax Summaries — France - Corporate - Group taxationChecked against a secondary source · checked 2026-10-18 · 1 statement
  • Direction générale des Finances publiques — J'appartiens à un groupe dans le champ d'application de l'imposition minimale mondialeChecked against an official source · checked 2026-10-18 · 1 statement
  • Direction générale des Finances publiques — Les conventions internationalesChecked against an official source · checked 2026-10-18 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — La désignation d'un commissaire aux comptes est-elle obligatoire ?Checked against an official source · checked 2026-10-18 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Dépôt des comptes annuels d'une sociétéChecked against an official source · checked 2026-10-18 · 2 statements

Questions on this topic

21 statements on tax, accounting and statutory reporting in France

Employment, payroll and immigration

30 statements, checked against sources

France sets detailed statutory minimums for pay, working time, leave and dismissal, and sector collective agreements often go further. Staff representation starts at 11 employees and obligations step up at 50. Every hire needs a pre-hiring declaration and monthly payroll reporting through the DSN, which also carries income tax withholding. Non-EU staff need a residence status that allows work; the carte talent covers qualified employees, company officers and investors without a separate work authorisation.

How it works, step by step

  1. Identify the applicable collective agreement and set pay at or above its grade minimum and the SMIC16Employer
  2. For a non-EU hire, secure the carte talent or a work authorisation, and verify the residence permit with the prefecture at least 2 working days before the start date1718Prefecture; online work authorisation service
  3. File the DPAE with the Urssaf no earlier than 8 days before work starts19Urssaf (MSA for agriculture)
  4. Issue a written contract where required and record any probation period in it2021Employer
  5. Enter the employee in the single staff register and update the DUERP22Employer
  6. File the first monthly DSN, including income tax withheld at source, by the 15th (or the 5th from 50 employees)23Urssaf and social bodies via DSN; tax office

No timings or fees are shown unless an official source states them.

Documents usually needed

  • Pre-hiring declaration (DPAE) acknowledgement
  • Written employment contract (required for fixed-term and part-time; needed to agree probation)
  • Single staff register (registre unique du personnel)
  • Occupational risk assessment document (DUERP)
  • Carte talent or work authorisation and prefecture verification for non-EU staff
  • Monthly DSN filings and payslips

Common mistakes

  • Using the SMIC as the pay floor without checking the higher minimums in the sector collective agreement.
  • Assuming a probation period applies when it is not written into the contract.
  • Starting a non-EU employee before the residence permit has been checked with the prefecture.
  • Missing the 11-employee and 50-employee thresholds, which bring CSE elections, internal rules and whistle-blowing duties.
  • Treating a dismissal as a notice exercise and skipping the preliminary interview and its time limits.
Still to be confirmed · 6
  • The date from which the current SMIC amounts apply is not stated on the official page (it cites an arrêté of 22 May 2026).
  • The complete set of employer contribution rates (sickness, unemployment, supplementary pension, general reduction on low pay) was not confirmed: the Urssaf rate tables could not yet be checked.
  • Minimum daily and weekly rest periods were not confirmed on an official page.
  • The scale of compensation for unfair dismissal (minimum and maximum months by length of service) was not reproduced on the official page.
  • Collective agreements (conventions collectives), which often set pay, notice and severance above the legal minimum, depend on the sector and were not researched.
  • Posting of workers to France (SIPSI declaration) and social security coordination for seconded staff were not researched.

Who handles this in FranceEmployment, Payroll & MobilityAccounting, Reporting & Statutory Compliance

Read the full guide: Employment, payroll and immigration →

Sources for this topic · 25
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Registres obligatoires d'une sociétéChecked against an official source · checked 2026-10-19 · 2 statements
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Création d'entreprise : choisir la forme juridique de votre entrepriseChecked against an official source · checked 2026-10-18 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Comité social et économique (CSE)Checked against an official source · checked 2026-10-19 · 2 statements
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Effectifs de l'entreprise : obligations sociales selon les seuilsChecked against an official source · checked 2026-10-19 · 2 statements
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Smic (salaire minimum interprofessionnel de croissance)Checked against an official source · checked 2026-10-19 · 1 statement
  • Service Public (DILA, Prime Minister's Office) — Durée du travail d'un salarié du secteur privé à temps plein âgé d'au moins 18 ansChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public (DILA, Prime Minister's Office) — Heures supplémentaires d'un salarié du secteur privéChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Congés payés du salarié dans le secteur privéChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Période d'essai pour un salariéChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public (DILA, Prime Minister's Office) — Le contrat de travail d'un salarié est-il obligatoirement écrit ?Checked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Procédure et formalités d'embauche d'un salarié du secteur privéChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Déclaration sociale nominative (DSN)Checked against an official source · checked 2026-10-19 · 1 statement
  • Service Public (DILA, Prime Minister's Office) — Cotisations salariales - Salarié du secteur privéChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public (DILA, Prime Minister's Office) — Fiche de paieChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Qu'est-ce qu'un licenciement pour motif personnel ?Checked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Procédure de licenciementChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public (DILA, Prime Minister's Office) — Préavis de licenciement d'un salariéChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Indemnité de licenciement du salarié en CDIChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Rupture conventionnelle d'un salarié du secteur privéChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Licenciement pour motif personnel nul, sans cause réelle et sérieuse ou irrégulierChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Plan de sauvegarde de l'emploi (PSE) - Licenciement économiqueChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public (DILA, Prime Minister's Office) — Carte talent : carte de séjour pluriannuelle d'un étranger en FranceChecked against an official source · checked 2026-10-19 · 3 statements
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Autorisation de travail d'un salarié étranger en FranceChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Entrée en vigueur du congé supplémentaire de naissance : quelles sont les modalités pratiques ?Checked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Le projet de loi pour la transparence salariale a été présenté en Conseil des ministresChecked against an official source · checked 2026-10-19 · 1 statement

Questions on this topic

30 statements on employment, payroll and immigration in France

Licensing, procurement and incentives

6 statements, checked against sources

Some activities in France need an authorisation, diploma or licence before the company can register, and proof must go into the registration file. Public contracts are open to bidders of any nationality, with publicity and procedure thresholds set by value. The research tax credit is the main national R&D incentive. Sector licensing lists, regional aid and rules on property ownership by foreigners were not confirmed for this edition.

How it works, step by step

  1. Confirm whether the planned activity is regulated and obtain the authorisation, diploma or licence before filing the registration.2425Relevant sector authority
  2. For public tenders, check the contract value against the thresholds and keep beneficial ownership and other filings up to date.2627Public buyer

No timings or fees are shown unless an official source states them.

Documents usually needed

  • Sector authorisation, licence or diploma where the activity is regulated
  • Tax and social security compliance certificates for public tenders
  • CIR claim form 2069-A-SD and supporting R&D records

Common mistakes

  • Filing the company registration before obtaining a required activity licence, which must be included in the file.
  • Assuming French public tenders are closed to foreign bidders; offers must be examined whatever the bidder's nationality.
  • Treating beneficial ownership filing as an administrative detail when a conviction can lead to exclusion from public contracts.
  • Relying on older CIR guidance without checking the latest finance law.
Still to be confirmed · 4
  • The list of regulated activities and their licensing authorities was not researched.
  • Changes to the research tax credit made by the finance law for 2026, and other incentives such as the young innovative company status, regional aid and special zones, were not confirmed.
  • Whether there are restrictions on foreign ownership of real estate was not confirmed on an official page.
  • Foreign investment screening for sensitive sectors is covered in the transactions area.

Who handles this in FranceGovernment & Regulatory AffairsTax & International Structuring

Read the full guide: Licensing, procurement and incentives →

Sources for this topic · 6
  • Service Public Entreprendre (DILA, Prime Minister's Office) — How to create a business?Checked against an official source · checked 2026-10-18 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Création d'entreprise : formalités d'immatriculation d'une sociétéChecked against an official source · checked 2026-10-18 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Declaration of beneficial owners of the businessChecked against an official source · checked 2026-10-18 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Qu'est-ce qu'un marché public ?Checked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Quels sont les seuils de publicité des marchés publics ?Checked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Crédit d'impôt recherche (CIR)Checked against an official source · checked 2026-10-19 · 1 statement

Questions on this topic

6 statements on licensing, procurement and incentives in France

Banking, accounts and capital flows

4 statements, checked against sources

A French company needs a bank account with a credit institution or a notary to deposit its share capital before registration, and the funds are released once the company is registered. Banks can refuse to open an account. A company domiciled in France that is refused can use the Banque de France's right-to-an-account procedure, which has short statutory deadlines. Banks have full access to the beneficial ownership register and use it at onboarding.

How it works, step by step

  1. Approach a French bank or notary for the capital deposit and provide ownership and identity documents.2Bank or notary
  2. After registration, provide the Kbis or RNE extract to release the capital to the company's account.8Bank or notary
  3. If refused, obtain the refusal certificate (or wait 15 days) and file a droit au compte application with the Banque de France.2829Banque de France
  4. Contact the designated bank, which must open the account within 3 business days of a complete file.30Designated bank

No timings or fees are shown unless an official source states them.

Documents usually needed

  • Identity document of the legal representative
  • Draft or signed articles and ownership chart tracing beneficial owners
  • Kbis or RNE extract less than three months old (after registration)
  • Bank refusal certificate and sworn statement of no other French deposit account (droit au compte)

Common mistakes

  • Leaving bank onboarding until the articles are ready; the capital deposit must be made before registration.
  • Using a payment institution for the capital deposit, which is not accepted.
  • Expecting the droit au compte to deliver credit facilities; it covers basic services only, without an overdraft.
Still to be confirmed · 3
  • Exchange control status, reporting of cross-border financial transactions to the Banque de France and the declaration of foreign accounts were not confirmed.
  • Rules and procedures for repatriating profits, beyond the withholding taxes covered in the tax area, were not confirmed.
  • The cash declaration threshold for entering or leaving the EU and the role of TRACFIN and the ACPR in AML supervision were not confirmed.

Who handles this in FranceBanking & Capital AccessRisk, Compliance & Financial Integrity

Read the full guide: Banking, accounts and capital flows →

Sources for this topic · 1
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Refus d'ouverture d'un compte bancaire professionnel : droits et recoursChecked against an official source · checked 2026-10-18 · 4 statements

Questions on this topic

4 statements on banking, accounts and capital flows in France

Customs, trade and product rules

13 statements, checked against sources

France applies EU customs law: goods move between EU states without customs formalities, while imports and exports with non-EU countries need an electronic customs declaration and an EORI number. Import VAT is self-assessed on the VAT return rather than paid at the border, which helps cash flow but requires a French VAT number. Dual-use exports need a licence from the SBDU, and new EU measures on low-value parcels and carbon-intensive goods apply in 2026.

How it works, step by step

  1. Obtain a French VAT number if the business will import into France31Tax authorities (DGFiP)
  2. Register for an EORI number through SOPRANO32DGDDI (French customs)
  3. Classify the goods, confirm origin and value, and consider a binding tariff information request3334DGDDI
  4. Check whether the goods need a ministry document, a dual-use licence or CBAM authorisation353637Competent ministry; SBDU; DGEC
  5. Lodge the electronic customs declaration directly or through a representative, quoting the French VAT number for import VAT self-assessment3831DGDDI

No timings or fees are shown unless an official source states them.

Documents usually needed

  • EORI number confirmation
  • French intra-community VAT number
  • Commercial invoice, transport documents and proof of origin for preferential treatment
  • Binding tariff information decision where obtained
  • Dual-use export licence or ministry document for controlled goods
  • Customs representation mandate where a representative is used

Common mistakes

  • Importing into France without a French VAT number, which blocks import VAT self-assessment.
  • Claiming preferential duty rates without evidence that the goods meet the agreement's origin rules.
  • Assuming customs can issue a dual-use export licence; the SBDU is the licensing authority.
  • Overlooking the EUR 3 per article line duty on low-value e-commerce imports from 1 July 2026.
  • Forgetting the VAT recapitulative statement for supplies of goods to businesses in other EU states.
Still to be confirmed · 5
  • Product conformity rules (CE marking, sector product legislation and market surveillance authorities) were not confirmed on an official page.
  • Export controls on war materials and the relevant French authority were not researched beyond the customs category heading.
  • AEO conditions and benefits, and customs guarantee requirements, were not confirmed in detail.
  • Excise goods (alcohol, tobacco, energy) and their special regimes were not covered.
  • Rules for non-EU businesses on appointing a French fiscal representative for VAT were not confirmed.

Who handles this in FranceTrade, Customs & Supply ChainTax & International StructuringRisk, Compliance & Financial Integrity

Read the full guide: Customs, trade and product rules →

Sources for this topic · 13
  • Direction générale des douanes et droits indirects (DGDDI) — Import & ExportChecked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Échanges au sein de l'Union européenneChecked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Démarche : Enregistrer votre entreprise auprès de la Douane (numéro EORI)Checked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Démarche : Déposer une déclaration en douane (import - export)Checked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Démarche : Bénéficier automatiquement de l'autoliquidation de la TVA à l'importChecked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Les accords commerciaux de l'Union européenneChecked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Obtenir un renseignement tarifaire contraignant (RTC) pour sécuriser votre nomenclatureChecked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Dossier : L'opérateur économique agréé (OEA)Checked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Situation : Biens et technologies à double usageChecked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Produits soumis à règlementation particulière & EmbargosChecked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Droit de douane forfaitaire de 3 euros sur les ventes à distance de biens importésChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — La taxe française sur les petits colis remplacée par un droit de douane européenChecked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Mécanisme d'ajustement carbone aux frontières (MACF)Checked against an official source · checked 2026-10-19 · 1 statement

Questions on this topic

13 statements on customs, trade and product rules in France

Data protection, cybersecurity and digital filing

11 statements, checked against sources

France applies the EU GDPR together with its 1978 Informatique et Libertés law, enforced by the CNIL, which can fine up to EUR 20 million or 4% of worldwide turnover. Breaches that create a risk must be reported to the CNIL within 72 hours. France has not yet adopted its NIS 2 cybersecurity law, so the expanded cyber obligations are coming but not yet binding. Electronic invoicing between French VAT-registered businesses started on 1 September 2026 and is a real systems project.

How it works, step by step

  1. Map French processing, appoint or confirm the DPO where mandatory and declare the designation online39CNIL
  2. Put transfer tools in place for any flows outside the EEA (SCCs, BCRs) and record transfer assessments40CNIL (authorisation only for bespoke clauses)
  3. Build a breach procedure that can notify within 72 hours and inform individuals where the risk is high4142CNIL
  4. Run the NIS 2 eligibility check and align security measures with ReCyF pending the law4344ANSSI
  5. Connect French entities to a registered e-invoicing platform and test receipt and issue flows45DGFiP

No timings or fees are shown unless an official source states them.

Documents usually needed

  • Record of processing activities (GDPR Article 30)
  • DPO designation confirmation from the CNIL online service (where mandatory)
  • Executed standard contractual clauses or approved BCRs for transfers outside the EEA
  • Data breach register and incident response plan
  • HDS certificate from any provider hosting personal health data
  • Contract with a registered e-invoicing platform

Common mistakes

  • Assuming a group DPO in another country covers France without declaring the designation to the CNIL.
  • Using edited or bespoke transfer clauses without realising they need CNIL authorisation, unlike the Commission's standard clauses.
  • Choosing a cloud provider for health-related services without checking it holds HDS certification.
  • Waiting for the French NIS 2 law before starting cyber work, when ANSSI already points to ReCyF as the reference.
  • Treating e-invoicing as a tax-team task only and discovering late that suppliers and ERP flows are not ready.
Still to be confirmed · 5
  • Final text, entity scope, registration deadlines and sanctions of the French NIS 2 law: not enacted at 18 October 2026; the National Assembly debate was postponed on 6 October 2026 (secondary report).
  • Adoption date and transition period of the revised HDS certification standard: esante.gouv.fr could not yet be checked; only the 2023 notified draft was confirmed.
  • E-reporting obligations for B2C and cross-border transactions under the e-invoicing reform were not confirmed on an official page.
  • Loi Informatique et Libertés national specifics (for example age of consent for online services, rules on employee data) were not confirmed because Légifrance could not yet be checked.
  • CNIL cookie and tracker rules were not reviewed.

Who handles this in FranceTechnology, Data & CyberRisk, Compliance & Financial IntegrityAccounting, Reporting & Statutory ComplianceGovernment & Regulatory Affairs

Read the full guide: Data protection, cybersecurity and digital filing →

Sources for this topic · 8
  • Commission nationale de l'informatique et des libertés (CNIL) — Règlement européen : quand faut-il notifier une violation de données à la CNIL ?Checked against an official source · checked 2026-10-18 · 2 statements
  • Commission nationale de l'informatique et des libertés (CNIL) — Sanctions : quelles sanctions peuvent être prononcées par la CNIL ?Checked against an official source · checked 2026-10-18 · 2 statements
  • Commission nationale de l'informatique et des libertés (CNIL) — Devenir délégué à la protection des donnéesChecked against an official source · checked 2026-10-18 · 1 statement
  • Commission nationale de l'informatique et des libertés (CNIL) — Transferts de données hors UE : le cadre général prévu par le RGPDChecked against an official source · checked 2026-10-18 · 1 statement
  • Agence nationale de la sécurité des systèmes d'information (ANSSI) — La directive NIS 2Checked against an official source · checked 2026-10-18 · 2 statements
  • Sénat — Tableau historique : projet de loi relatif à la résilience des infrastructures critiques et au renforcement de la cybersécuritéChecked against an official source · checked 2026-10-18 · 1 statement
  • Ministère de l'Économie, des Finances et de la Souveraineté industrielle et numérique — Facturation électronique : les entreprises accompagnées tout au long du déploiementChecked against an official source · checked 2026-10-18 · 1 statement
  • European Commission, Technical Regulation Information System (TRIS) — Notification 2023/0682/FR: projet d'arrêté modifiant l'arrêté du 11 juin 2018 (référentiel de certification HDS)Checked against an official source · checked 2026-10-18 · 1 statement

Questions on this topic

11 statements on data protection, cybersecurity and digital filing in France

Trademarks, patents, copyright and enforcement

16 statements, checked against sources

Brands and inventions can be protected in France through the INPI (national titles), the EUIPO (EU trade marks) or the EPO, with European patent disputes increasingly decided by the Unified Patent Court, whose Central Division seat is in Paris. A French trademark is renewed every ten years without limit; a French patent lasts up to 20 years if annual fees are paid. Copyright needs no registration, but rights created by staff and contractors must be assigned in writing.

How it works, step by step

  1. Search the French and EU registers for earlier marks before adopting a brand4647INPI; EUIPO
  2. File the national or EU application and monitor the two-month opposition window after publication48INPI; EUIPO
  3. Diary trademark renewals and patent annuities to avoid late fees and lapse4950INPI
  4. Decide whether to keep European patents in the UPC system or opt out51Unified Patent Court
  5. File an application for action with customs for key brands52DGDDI (French customs)

No timings or fees are shown unless an official source states them.

Documents usually needed

  • Clearance search report for the brand
  • Trademark registration certificates (INPI and/or EUIPO) and renewal records
  • Patent filings and annuity payment records
  • Written assignments of author's rights in employment and contractor agreements
  • Customs application for action
  • IP licence agreements with French counterparties

Common mistakes

  • Relying only on an EU trade mark that can be defeated by one earlier national right.
  • Missing the two-month opposition window against a conflicting French application.
  • Assuming work created by employees or contractors belongs to the company without a written assignment.
  • Letting patent annuities or trademark renewals lapse beyond the six-month grace period.
  • Ignoring the UPC when assessing exposure to patent claims covering France and other participating states.
Still to be confirmed · 5
  • INPI administrative invalidity and revocation actions for trademarks (reported as available since 1 April 2020) could not be confirmed on an official page.
  • INPI filing fees for trademarks and patents were not confirmed (renewal and opposition fees are stated).
  • Duration and renewal of EU trade marks and the term of European and unitary patents were not confirmed on the pages opened.
  • The length and status of the UPC transitional period for opt-outs was not confirmed.
  • Customs application validity, cost and detention periods, and the French infringement seizure procedure (saisie-contrefaçon), were not covered.

Who handles this in FranceIntellectual Property & Brand ProtectionLegal & ContractingDisputes & Resolution

Read the full guide: Trademarks, patents, copyright and enforcement →

Sources for this topic · 14
  • Institut national de la propriété industrielle (INPI) — INPI (home page)Checked against an official source · checked 2026-10-19 · 1 statement
  • Institut national de la propriété industrielle (INPI) — Prolonger la validité de sa marqueChecked against an official source · checked 2026-10-19 · 2 statements
  • Institut national de la propriété industrielle (INPI) — S'opposer à l'enregistrement d'une marqueChecked against an official source · checked 2026-10-19 · 1 statement
  • Institut national de la propriété industrielle (INPI) — Prolonger la validité de son brevet (Annuités)Checked against an official source · checked 2026-10-19 · 1 statement
  • European Union Intellectual Property Office (EUIPO) — Where to registerChecked against an official source · checked 2026-10-19 · 1 statement
  • Unified Patent Court — LocationsChecked against an official source · checked 2026-10-19 · 1 statement
  • World Intellectual Property Organization (WIPO) — WIPO Lex: Contracting Parties - Paris ConventionChecked against an official source · checked 2026-10-19 · 1 statement
  • Service Public Entreprendre (DILA, Prime Minister's Office) — Contrat de cession de droits d'auteurChecked against an official source · checked 2026-10-19 · 2 statements
  • Institut national de la propriété industrielle (INPI) — Étendre son brevet à l'étrangerChecked against an official source · checked 2026-10-19 · 1 statement
  • Unified Patent Court — The Unified Patent CourtChecked against an official source · checked 2026-10-19 · 1 statement
  • Unified Patent Court — Opt-OutChecked against an official source · checked 2026-10-19 · 1 statement
  • World Intellectual Property Organization (WIPO) — WIPO Lex: Contracting Parties - Madrid ProtocolChecked against an official source · checked 2026-10-19 · 1 statement
  • World Intellectual Property Organization (WIPO) — PCT Contracting StatesChecked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale des douanes et droits indirects (DGDDI) — Situation : Vous souhaitez renforcer la protection des droits de propriété intellectuelle dont vous êtes titulaireChecked against an official source · checked 2026-10-19 · 1 statement

Questions on this topic

16 statements on trademarks, patents, copyright and enforcement in France

Deals, merger control, investment screening and restructuring

14 statements, checked against sources

French merger thresholds rose on 1 September 2026 to EUR 250 million combined worldwide turnover and EUR 80 million French turnover for two parties, and notifiable deals cannot close before clearance. Foreign investors in sensitive sectors need prior authorisation from the Ministry of the Economy, triggered by control or, for non-EU investors, 25% of voting rights (10% in listed companies). France has a graduated insolvency toolkit, from confidential conciliation to safeguard and receivership, with classes of affected parties for larger debtors.

How it works, step by step

  1. Test turnover against the French thresholds applicable from 1 September 2026 and check EU jurisdiction first5354Autorité de la concurrence
  2. Test the target's activities and the investor's chain of control against the screening criteria5556Direction générale du Trésor
  3. File the screening application with the EU notification form and wait for an express decision57Direction générale du Trésor
  4. Notify the merger and do not close until clearance5859Autorité de la concurrence

No timings or fees are shown unless an official source states them.

Documents usually needed

  • Turnover calculations for each party (worldwide and French, excluding tax)
  • Structure chart showing the investor's full chain of control
  • Description of the French target's activities mapped to the sensitive-sector list
  • Foreign investment authorisation application and EU cooperation notification form (in English)
  • Merger notification form and supporting market data

Common mistakes

  • Applying the pre-September 2026 thresholds (EUR 150 million and EUR 50 million) and filing unnecessarily, or relying on them for timing.
  • Signing with a long-stop date that does not allow for 75 working days of screening plus merger review.
  • Assuming EU investors are outside screening: control acquisitions are screened whatever the investor's origin.
  • Treating ministerial silence as approval; under French screening rules it means refusal.
  • Waiting until cessation of payments before seeking conciliation, which closes off the confidential route after 45 days.
Still to be confirmed · 5
  • Takeover rules (AMF mandatory offer threshold, squeeze-out) were not confirmed on an official page.
  • Full list of sensitive sectors for screening and the changes France will make to implement the revised EU screening regulation were not reviewed.
  • Accelerated safeguard and judicial liquidation conditions, and cross-class cram-down mechanics, were not confirmed in detail.
  • Overseas-territory merger thresholds were not confirmed.
  • Whether the Autorité de la concurrence has obtained a call-in power for below-threshold deals after April 2026 was not confirmed.

Who handles this in FranceTransactions & DealsGovernment & Regulatory AffairsLegal & ContractingFinance & Treasury

Read the full guide: Deals, merger control, investment screening and restructuring →

Sources for this topic · 10
  • Autorité de la concurrence — Contrôle des concentrationsChecked against an official source · checked 2026-10-18 · 3 statements
  • Autorité de la concurrence — FAQ : entrée en vigueur des nouveaux seuils de contrôle des concentrationsChecked against an official source · checked 2026-10-18 · 1 statement
  • Autorité de la concurrence — Adoption du projet de loi de simplification de la vie économique : l'Autorité de la concurrence se félicite du relèvement des seuilsChecked against an official source · checked 2026-10-18 · 1 statement
  • Direction générale du Trésor — Contrôle des investissements étrangers en FranceChecked against an official source · checked 2026-10-18 · 2 statements
  • Direction générale du Trésor — Les conditions d'une opération soumise à autorisation préalableChecked against an official source · checked 2026-10-18 · 1 statement
  • Direction générale du Trésor — Les pouvoirs de sanction du ministre chargé de l'ÉconomieChecked against an official source · checked 2026-10-18 · 1 statement
  • Direction générale du Trésor — Publication du rapport annuel sur le contrôle IEF en 2025Checked against an official source · checked 2026-10-18 · 1 statement
  • Service Public Entreprendre (DILA) — Procédure de sauvegarde d'une sociétéChecked against an official source · checked 2026-10-18 · 2 statements
  • Service Public Entreprendre (DILA) — Redressement judiciaire d'une sociétéChecked against an official source · checked 2026-10-18 · 1 statement
  • Service Public Entreprendre (DILA) — Procédure de conciliationChecked against an official source · checked 2026-10-18 · 1 statement

Questions on this topic

14 statements on deals, merger control, investment screening and restructuring in France

Anti-corruption, vigilance, whistle-blowing and sanctions

10 statements, checked against sources

France expects larger companies to prove they prevent corruption: Sapin II requires eight anti-corruption measures from companies with at least 500 employees and turnover above EUR 100 million, and the AFA can fine failures even where no bribery occurred. The largest groups must publish a human rights and environmental vigilance plan. Employers with 50 or more staff need an internal whistle-blowing procedure. EU sanctions apply directly and banks and other professions report suspicions to Tracfin.

How it works, step by step

  1. Check headcount and turnover of French entities against the Sapin II, vigilance and whistle-blowing thresholds60616263Company (self-assessment)
  2. Build or localise the eight anti-corruption measures, starting with the risk map, for the French entity6064AFA (control)
  3. Set up the internal whistle-blowing procedure once 50 employees is reached, after consulting the CSE63Employer; CSE
  4. Screen counterparties against EU sanctions lists and the national register of asset freezes65Direction générale du Trésor

No timings or fees are shown unless an official source states them.

Documents usually needed

  • Anti-corruption code of conduct incorporated into the French internal rules
  • Corruption risk map and third-party assessment files
  • Whistle-blowing procedure and report-handling records
  • Vigilance plan and implementation report in the management report (largest groups)
  • Sanctions screening records

Common mistakes

  • Assuming a global group policy satisfies Sapin II without a French risk map and local controls.
  • Overlooking that AFA fines apply for an inadequate programme even where no bribery occurred.
  • Counting only French headcount for the duty of vigilance when the 10,000 test including foreign subsidiaries may be met.
  • Assuming a French subsidiary is outside the vigilance duty because its foreign parent is not French; a parent plan must actually cover it.
  • Not offering an internal whistle-blowing channel once a French entity reaches 50 employees.
Still to be confirmed · 4
  • Effect on the French duty of vigilance of the EU Corporate Sustainability Due Diligence Directive as amended by the 2025-2026 omnibus simplification was not confirmed.
  • How group headcount and turnover are aggregated for a French subsidiary of a foreign group under article 17 was not confirmed in detail; the official sources word the group test differently.
  • Maximum criminal penalties for corruption, the detailed Tracfin reporting rules and any mandatory insurance requirements were not confirmed.
  • Corporate governance code expectations (AFEP-MEDEF) for listed companies were not reviewed.

Who handles this in FranceRisk, Compliance & Financial IntegrityLegal & ContractingEmployment, Payroll & Mobility

Read the full guide: Anti-corruption, vigilance, whistle-blowing and sanctions →

Sources for this topic · 9
  • Agence française anticorruption (AFA) — Les missions de l'AFAChecked against an official source · checked 2026-10-19 · 1 statement
  • Portail RSE (French government service, beta.gouv.fr) — Dispositif anti-corruptionChecked against an official source · checked 2026-10-19 · 1 statement
  • Agence française anticorruption (AFA) — La commission des sanctionsChecked against an official source · checked 2026-10-19 · 1 statement
  • Agence française anticorruption (AFA) — Conventions judiciaires d'intérêt publicChecked against an official source · checked 2026-10-19 · 1 statement
  • Portail RSE (French government service, beta.gouv.fr) — Plan de vigilanceChecked against an official source · checked 2026-10-19 · 2 statements
  • Service Public (DILA, Prime Minister's Office) — Lanceurs d'alerte en entrepriseChecked against an official source · checked 2026-10-19 · 1 statement
  • Direction générale du Trésor — Russie (sanctions économiques)Checked against an official source · checked 2026-10-19 · 1 statement
  • Ministère de l'Économie (economie.gouv.fr) — TracfinChecked against an official source · checked 2026-10-19 · 1 statement
  • Agence française anticorruption (AFA) — Tout savoir sur les contrôles de l'AFA - Acteurs économiquesChecked against an official source · checked 2026-10-19 · 1 statement

Questions on this topic

10 statements on anti-corruption, vigilance, whistle-blowing and sanctions in France

Courts, arbitration and enforcement

9 statements, checked against sources

Commercial disputes go to specialist commercial courts; since 1 January 2025, twelve of them, including Paris, Lyon and Marseille, have become tribunaux des activités économiques for a four-year experiment, with a new fee on large claims by large companies. Paris offers international chambers where English can be used, and is a leading seat for international arbitration. France has applied the New York Convention since 1959.

How it works, step by step

  1. Choose the forum in the contract: TAE or commercial court, Paris international chambers, or arbitration6667Parties
  2. Before filing at a TAE, check whether the contribution pour la justice économique is due and pay it68Tribunal des activités économiques
  3. To enforce a foreign award or non-EU judgment, apply for exequatur6970French judicial court

No timings or fees are shown unless an official source states them.

Documents usually needed

  • Contract with governing law and dispute resolution clause
  • Evidence of the claimant's headcount, turnover and profit (for the TAE contribution)
  • Certified copy of the award or judgment and translation for exequatur
  • Arbitration agreement

Common mistakes

  • Naming a court in one of the twelve TAE cities without considering the contribution of up to EUR 100,000 per claim.
  • Assuming a non-EU judgment can be enforced in France without an exequatur procedure.
  • Overlooking that the Paris international chambers allow English, and paying for full translations unnecessarily.
  • Drafting an arbitration clause without naming the seat, which determines the court for annulment.
Still to be confirmed · 4
  • Whether the contribution pour la justice économique has been modified or challenged since January 2025 was not confirmed.
  • The CCIP-CA, arbitration law, ICC and Brussels I bis claims could not yet be checked on official pages and are research drafts.
  • Status of the proposed reform of French arbitration law was not confirmed.
  • Mediation rules (court-ordered mediation, the amicable settlement hearing) and court timelines were not covered.

Who handles this in FranceDisputes & ResolutionLegal & Contracting

Read the full guide: Courts, arbitration and enforcement →

Sources for this topic · 6
  • Service Public Entreprendre (DILA) — Service Public Entreprendre news item A17504 on the tribunaux des activités économiquesChecked against an official source · checked 2026-10-18 · 3 statements
  • United Nations Commission on International Trade Law (UNCITRAL) — Status: Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York, 1958)Checked against an official source · checked 2026-10-18 · 2 statements
  • Légifrance — Légifrance (home page)Checked against an official source · checked 2026-10-19 · 1 statement
  • Cour d'appel de Paris — Cour d'appel de Paris (site)Checked against an official source · checked 2026-10-18 · 1 statement
  • International Chamber of Commerce (ICC) — ICC website (home page)Checked against an official source · checked 2026-10-19 · 1 statement
  • EUR-Lex (Publications Office of the European Union) — EUR-Lex (home page)Checked against an official source · checked 2026-10-19 · 1 statement

Questions on this topic

9 statements on courts, arbitration and enforcement in France, 4 not yet checked against a source

Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.

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