Guide to Company Formation and Residence Permit in France 2026

Starting a Company and Obtaining a Residence Permit in France in 2026: Where Should You Begin?

As we enter 2026, France offers a more digital, regulated, and opportunity-focused business environment for both entrepreneurs and qualified professionals.
However, there are two aspects to the business: company formation and residence/work permit. These two processes are interconnected but legally progress in separate lanes.

In this guide, we will address the types of companies in France, the steps for establishment, residence permit options for foreigners, and new regulations from the perspective of 2026; we will also explain how Corpenza can manage this process end-to-end.

The Fundamental Problem for Foreign Entrepreneurs: Company Exists, Residence Does Not (and Vice Versa)

Many foreign investors and entrepreneurs face the following dilemma:

• “I want to establish a company in France, but I don’t have a residence permit.”
• “I can obtain a residence permit, but I don’t know how to structure my business model, tax, and payroll. “

Important fact: Establishing a company in France does not, by itself, grant you a residence permit. Similarly, some residence permits do not automatically grant the right to establish and operate a company.
The right strategy is to design the legal company type + residence permit category + tax and payroll structure together.

This is where the need for a team with a multinational perspective that specializes in international mobility, payroll (EOR), posted worker models, and residence/citizenship by investment comes into play.
This is where Corpenza’s real added value emerges.

Main Types of Companies for Foreigners in France in 2026

The most commonly used types of companies for non-resident foreigners in France are as follows:

EI – Entreprise Individuelle (Sole Proprietorship)

• No separate legal entity; the business and the person are considered the same.
• You are unlimitedly liable with your personal assets.
• No minimum capital requirement.

It is generally a risky structure for foreigners without a residence permit or those planning permanent growth in France; personal asset risk must be carefully analyzed.

EURL – Single-Member SARL

• It is the single-member version of SARL.
• The member has limited liability up to the capital they have committed.
• Taxation can be switched to corporate tax or personal income tax regime depending on the situation.

It is suitable for entrepreneurs who want to operate alone but do not want to lose limited liability protection.

SARL – Société à Responsabilité Limitée (Limited Company)

• It is the most common form among SMEs and foreign entrepreneurs with 1-100 partners.
• Although the minimum capital is 1 EUR, banks practically expect to see a few thousand euros.
• The partners’ liability is limited to the capital they have contributed.

It is frequently preferred for family businesses, traditional trade and service enterprises, and small to medium-sized investments.

SAS / SASU – Société par Actions Simplifiée

• SAS: multi-member; SASU: single-member version.
• It is very flexible in terms of management and share structure; preferred by investors and the start-up ecosystem.
• The minimum capital is theoretically 1 EUR; higher amounts are recommended in practice.

SAS/SASU is often the most rational choice for start-ups, especially in technology, scalable business models, and those planning investment rounds.

SA – Société Anonyme (Public Limited Company)

• It is a form designed for large-scale structures and potential public offerings.
• It requires a minimum capital of 37,000 EUR and at least 7 partners.

It is suitable for high-capital, corporate structuring, and projects with potential stock market plans; it is unnecessarily complex for everyday SME entrepreneurs.

Branch (Succursale)

• It is an extension of a foreign company in France; it is not a separate legal entity.
• It requires its own articles of association and an official “branch opening” notification.
• Initially, a virtual office address can be used.

The branch option comes into play when you want to test the market in France, conduct limited operations, or choose a more accurate tool for tax and legal strategy than establishing a “company.”

Compliance and Regulation Trends Specific to 2026

• E-invoicing and e-reporting system will become mandatory as of September 2026 after a gradual transition. The French Ministry of Finance has announced simplification measures to reduce administrative burden.
• For non-EU businesses using Regime 42, stricter rules and the requirement for permanent tax liability / full tax representative will come into effect starting from 2026.

These changes make tax planning critical, especially for e-commerce, logistics, import-export companies, and groups based outside the EU.

Basic Requirements for Foreigners to Establish a Company in France

For citizens outside the EU/EEA, there are additional requirements beyond the classic company formation steps:

• Valid legal residence: Generally, a long-term visa or residence permit that allows business activity is required.
• Identity and record: Passport or residence card, criminal record statement (often an official criminal record and sworn translation).
• Family and marital status documents: Additional documents such as birth records showing parents’ names, marriage/civil union certificates may be requested.
• Address in France (siège social): Lease agreement, domiciliation contract, or virtual office.
• Social security number: Required especially for payroll, SGK obligations, and employer registration.
• Capital blocking certificate and bank account: Before company registration, a bank letter is required stating that the capital has been blocked in a French bank.

Step by Step: The Company Formation Process in France

1. Choose the Legal Structure

You must choose between EI, EURL, SARL, SAS/SASU, SA, or branch based on liability, tax regime, investor needs, number of partners, and business model.
At this point, establishing a structure in both France and another EU country for the same business and rotating personnel under the posted worker model may be more advantageous from a tax and payroll perspective. Corpenza evaluates these scenarios.

2. Name Check (INPI)

You need to check the name of your company and brand with INPI to ensure it does not conflict with registered trademarks.
The name must be secure from both commercial registry and trademark law perspectives.

3. Preparation of the Articles of Association (Statuts)

Statuts includes the following headings:

• Company name and business purpose
• Head office address
• Amount of capital and share distribution
• Management bodies, president/director(s), decision-making procedures
• Restrictions on share transfers and exit mechanisms

Especially in SAS/SASU structures, flexibility is very high, so it is critical to correctly design provisions that will facilitate future investments or changes in partners from the outset.
Typically, support from a French lawyer or expert consultant is preferred.

4. Capital Blocking and Bank Certificate

A capital blocking account is opened at a French bank or notary, the initial capital is deposited, and the bank issues an attestation de dépôt de capital showing that the capital has been deposited.

5. Supporting Document Package

Typical package for online registration:

• Identity (passport / residence permit)
• Criminal record statement (+ often an official criminal record)
• Proof of address (lease agreement, domiciliation contract, etc.)
• Signed company articles of association
• Bank letter showing capital blocking
• If necessary, proof of the announcement made in the legal announcement newspaper (journal d’annonces légales)

6. Application via INPI Online Portal

As of 2023, company registration is done through INPI’s single digital window. You open an account, fill out the form, upload documents, and pay fees online.
The application is distributed to the relevant Institutions (tax, social security, statistics) in the background.

7. CFE and RNE Registration

Centre de Formalités des Entreprises (CFE) receives your file and forwards it to the necessary institutions. Your company registration is recorded in the Registre National des Entreprises (RNE) and the commercial registry.

8. SIRET, Kbis, VAT Number, and Other Obligations

After the establishment is approved:

• SIRET number: Your company identification number.
• Kbis summary: Your official establishment document.
• VAT (TVA) number: When you reach turnover requiring registration or optionally.

Additionally:

• If you will employ personnel, social security registration as an employer
• If you will engage in import/export, customs and EORI number
• Sector-specific licenses (health, environment, regulated professions, etc.)

Special Considerations for Non-EU Founders

There are some sensitive points that entrepreneurs from outside the EU/EEA should pay attention to:

• For non-EU individuals wishing to establish an SARL, in certain cases, state permission and a translated criminal record are required.
• Generally, a long-term visa + residence permit allowing business activity is required (e.g., entrepreneur/freelance, Talent Passport categories).
• French employers must conduct a work rights check for all non-EU employees (including the founder if also in an employee position) before they start working.

Therefore, the approach of “first I will establish the company, then I will deal with the visa” is risky both practically and in terms of regulations. The strategy should be designed together from the outset.

Highlighted Residence and Work Permit Types in 2026

1. Classic Employee Permits (Salarié / Travailleur Temporaire)

The main route for non-EU employees is through a work permit and associated residence card under the status of salarié (employee) or travailleur temporaire (temporary worker).

Starting from the 2024 reforms, individuals working in certain professions with skilled labor shortages can apply for a 1-year renewable residence card without the employer initiating the process, provided they meet certain conditions.
The conditions are summarized as follows:

• Must not be a citizen of the EU/EEA/Switzerland
• Must have worked for at least 12 months in a job listed in the shortage occupation list in the last 24 months (not necessarily consecutively)
• Must be working in a shortage occupation at the time of application
• Must have lived continuously in France for at least 3 years

2. Job Search / Business Start-Up Permit for Graduates

Non-EU students who graduate with at least a Master 2 or French professional license can apply for a special residence permit within a certain period after graduation to find a job or start a business.

This permit:

• Is generally granted for up to 12 months, renewable in some cases.
• Allows you to apply from within France (prefecture) or from your country (consulate).
• The business start-up option serves as a bridge to transition to long-term categories like Talent Passport later.

3. Passeport Talent – Highly Skilled Worker and Entrepreneur

One of the most strategic categories for entrepreneurs and qualified professionals is Passeport Talent.
For official information and subcategories, refer to the French government’s Welcome to France portal.

Especially in the entrepreneur/start-up founder subcategory:

• Generally offers a multi-year residence card for up to 4 years (renewable).
• Provides the possibility of family reunification for spouse and children; the spouse may be granted work rights.
• Your business plan must be economically realistic and value-adding.
• In most scenarios, an investment of at least 30,000 EUR or significant financial resources and turnover expectations is required.

The application process typically involves:

• Applying for a long-term visa (VLS-TS) through the French consulate in your country / France-Visas system
• Submitting a business plan, financial proofs, diploma/experience, capital proofs, and draft documents regarding the company structure in France
• After entering France, visa approval and application for the card at the prefecture

4. Entrepreneur / Freelance (Entrepreneur / Profession Libérale)

For those who do not require high investment but wish to conduct freelance, consulting, or small-scale commercial activities in France, there are shorter-term (generally 1-year renewable)
entrepreneur / profession libérale type residence cards available.

In this category:

• You must prove your professional qualifications, client/contract portfolio, and income projections.
• You are expected to demonstrate that you can sustain your living in France without public assistance.

Company Formation + Residence Permit: How Should You Structure the Strategy?

To successfully implement a mobility project in France, you need to answer the following questions:

• Will the company structure be only in France, or will it be part of a group structure?
• Is my goal to expand into the EU market from France, or to strengthen locally in a specific sector (e.g., luxury goods, technology, logistics)?
• Will I and key team members reside in France, or will we be present periodically under a posted worker model?
• How will I manage payroll, insurance premiums, VAT, corporate tax, and potential double taxation risks?

The answers to these questions will determine which residence permit category you will apply for, which company structure is more suitable for you, and where and under which tax regime you will employ your personnel.

Tax, E-Invoicing, and Customs Dimension in 2026

Starting from the 2026 financial year, France:

• Will gradually roll out the e-invoicing and e-reporting system, which will become mandatory by September 2026.
• Will introduce stricter rules and possible permanent tax liability or full tax representative requirements for non-EU companies using Regime 42 in customs.

This makes accounting, VAT, and customs planning strategic, especially for:

• E-commerce sites
• Logistics/distribution companies
• Groups based outside the EU that import goods into the EU via France

Incorrect structuring can lead to serious VAT assessments and administrative penalties in the future.

How Does Corpenza Support You in This Process?

Corpenza is not just a service provider that does “company formation”; it is a consulting ecosystem that knows how to build a multinational structure focused on international business development and mobility.

Specifically for France:

• We help you choose between SARL, SAS/SASU, branch, or alternative country combinations based on needs analysis.
• We coordinate the INPI, articles of association, banking, capital blocking, and registration processes end-to-end.
• We optimize your balance sheet, VAT, payroll, and social security obligations in France according to your group structure.
• We can implement posted worker (temporary assignment) and EOR (Employer of Record) models to employ personnel in the most tax and cost-effective country and legally assign them in France along with your other structures within the EU.
• If necessary, we assist you in designing a multi-mobility strategy with French residence permits and other country visas.

In short, we focus on establishing a structure that plans not only for today but also for your 3-5 year growth and exit strategy when establishing a company in France.

Conclusion: Enter Prepared for 2026

France presents strong opportunities for entrepreneurs and international companies in 2026; however, it is becoming an increasingly technical market in areas such as e-invoicing obligations, tightening of Regime 42, work permit rules, and tax compliance.

When you consider the right legal structure, residence permit category, tax-payroll design, and international personnel strategy together, you can position France not just as a single country but as a strategic hub opening to the European market.

Instead of managing this process alone, working with an experienced team that plans company formation, residence permits, payroll/EOR, and posted worker models across different countries provides significant advantages in terms of both cost and risk in the long run.

Important Disclaimer

This text has been prepared for general informational purposes. The information here is not legal, financial, or tax advice and should not be considered as specific advice for any personal situation.
Laws, visa and residence permit rules, tax and social security regulations in France and other countries change frequently.

Before making any decisions, you should check current official sources (e.g., relevant ministry websites or French public information portals) and seek professional support from licensed lawyers, financial advisors, and international mobility experts. Corpenza is there to assist you in coordinating these professional support processes and strategic planning;
but it does not assume legal or financial responsibility on its own.