Steps to Set Up a Company:

France

Choose a Business Structure

1. Sole Proprietorship (Entreprise Individuelle): Single owner, full liability.
2. Micro-Enterprise (Micro-entrepreneur): Simplified sole proprietorship with tax advantages.
3. General Partnership (Société en Nom Collectif - SNC): Two or more partners, shared liability.
4. Limited Partnership (Société en Commandite Simple - SCS): General and limited partners.
5. Private Limited Company (Société à Responsabilité Limitée - SARL): Separate legal entity, limited liability.
6. Single-Member Limited Liability Company (Entreprise Unipersonnelle à Responsabilité Limitée - EURL): A SARL with a single owner.
7. Public Limited Company (Société Anonyme - SA): Separate legal entity, limited liability, suitable for larger businesses.
8. Simplified Joint-Stock Company (Société par Actions Simplifiée - SAS): Flexible corporate structure with limited liability.
9. Single-Member Simplified Joint-Stock Company (Société par Actions Simplifiée Unipersonnelle - SASU): A SAS with a single owner.
10. Branch: A branch of a foreign company operating in France.
11. Representative Office: Limited to marketing and promotional activities, cannot conduct business transactions.

Register Your Company

1. Choose a Company Name: Ensure it is unique and follows naming regulations.
2. Prepare the Articles of Association: Outlining the company’s structure and rules.
3. Open a Bank Account: Deposit the initial capital required for the company type.
4. Register with the Centre de Formalités des Entreprises (CFE): Submit the incorporation documents and pay the registration fee.
   • Infogreffe
5. Obtain a SIRET Number and VAT Number from INSEE: For tax and business identification purposes.
   • INSEE

Open a French Bank Account

1. Set Up a Business Bank Account: Necessary for managing business finances.

Obtain Necessary Licenses and Permits

1. Check Industry-Specific Requirements: Depending on the nature of your business, you may need specific licenses or permits.
   • Service-Public.fr Business Portal

Comply with French Employment Laws

1. Employment Contracts: Draft contracts that comply with French labor laws.
2. Register with URSSAF: For social security and healthcare purposes.
   • URSSAF
3. Register with the Labour Inspectorate: For compliance with labor regulations.
4. Health and Safety Regulations: Follow guidelines from the French Ministry of Labour.
   • Ministry of Labour

Accounting and Reporting

1. Set Up an Accounting System: Maintain accurate financial records.
2. Annual Financial Statements: Prepare and file annual financial statements.
3. File Annual Tax Returns: Submit annual tax returns to the French Tax Administration.

Laws and Regulations to Consider

Corporate Law

1. French Commercial Code (Code de commerce): Governs the formation and operation of companies.
2. Civil Code (Code civil): Governs contracts and obligations.

Tax Law

1. General Tax Code (Code général des impôts): Governs income tax for individuals and companies.
2. Value Added Tax (VAT) Act: Governs VAT regulations.
3. Social Security Financing Act: Governs social security contributions.

Employment Law

1. Labour Code (Code du travail): Governs the terms and conditions of employment contracts.
2. Collective Bargaining Agreements (Accords collectifs): Industry-specific agreements that may apply to your business.
3. Health and Safety at Work Act: Sets health and safety standards for workplaces.

Data Protection Law

1. General Data Protection Regulation (GDPR): EU-wide regulation governing data protection and privacy.
2. French Data Protection Act (Loi Informatique et Libertés): National implementation of GDPR.
   • CNIL - Commission Nationale de l'Informatique et des Libertés

Environmental Law

1. Environmental Code (Code de l'environnement): Governs environmental protection and sustainability practices.
   • Ministry for the Ecological Transition

Intellectual Property Law

1. Intellectual Property Code (Code de la propriété intellectuelle): Governs the protection of trademarks, patents, and copyrights.
   • INPI - National Institute of Industrial Property

By following these steps and adhering to the relevant laws and regulations, you can successfully establish and operate a company in France. It’s advisable to consult with legal and financial experts to ensure full compliance and smooth setup.