Are you interested in company formation in France, and a branch is your choice? This article is offering you information about this type of entity, ensuring that all the registration formalities can be managed by our local French agents.
| Quick Facts | |
|---|---|
| Applicable legislation | For foreign countries |
Best used for | – banking, – financial operations, – insurance |
Minimum share capital | No |
| Time frame for the incorporation (approx.) | Approx. 3 weeks |
| Management | Local, but not mandatory |
| Legal representative required | Yes |
| Local bank account | Yes |
| Independence from the parent company | Dependent on the parent company |
| Liability of the parent company | Fully liable for the branch office' obligations |
| Corporate tax rate | 25% |
| Possibility of hiring local staff | Yes |
Who can set up branches in France?
International entrepreneurs from EU and non-EU/EEA countries interested in expanding their business portfolio in France.
What are the key characteristics of branches in France?
- it has no separate legal personality,
- must carry out the same activities as the foreign company,
- acts as an extension of the parent enterprise,
- can have an independent board of managers,
- must report to the parent company.
Can a branch be 100% foreign owned?
Yes.
Who is liable for a branch in France?
The foreign enterprise.
Where do I register a branch in France?
With the INPI Business Formalities Portal, which acts as a one-stop shop.
Is there a minimum share capital solicited for a French branch?
No!
Who supports the branch formation costs in France?
The foreign enterprise.
You can see the scheme below if you want to open a branch in France:
What are the key conditions to set up a branch in France?
- appoint a legal representative (who can be one of our French agents),
- secure and register a business address in France,
- prepare the documentation,
- register for taxation, etc.
IMPORTANT! If the branch’s representative is not a French resident, he/she must obtain a residence card bearing the words of the activity (unless they are a citizen of a Member State of the EU, another state party of the European Economic Area, or the Swiss Confederation) and must make a declaration on non-conviction and affiliation.
What documents are needed for opening a branch in France?
- copy after the foreign company’s articles of association and certificate of incorporation,
- the application form issued by the French Companies Registrar for registering the branch,
- qualifications or approvals for certain activities which will be undertaken by the French branch,
- a copy of proof of possession of the premises where the facility is installed (or the right to use those facilities),
- a declaration which states the appointment of the branch’s representative in France.
OBSERVATION! All documents must be translated into French by a certified translator. Notarization is also required, alongside an apostille for certain documents.
We invite you to watch the following video presentation with details on this topic:
Do I need a business license for opening a branch in France?
Yes, according to the future business activities in France.
Are there any specific or extra requirements to set up a branch in France?
- must apply for SIREN and SIRET numbers, through which the branch in France is identified,
- must appoint at least 2 French resident directors,
- must have a “commercial domiciliation”, which is a legal contract with a registered agency that offers a legal address for the branch in question.
What are the reporting requirements for French branches?
- filing the company’s annual financial statements,
- reporting all financial matters to the parent company,
- maintain separate accounts with a balance sheet, profit & loss account, etc.
What is the taxation of a branch in France in 2026?
- 25% standard corporate income tax rate.
- 15% reduced CIT for the first EUR 42,500 of registered profits,
- 30.98% – 36.30% as exceptional surtax for annual turnover of EUR 1 billion – EUR 3 billion.
- 25% branch withholding tax.
What are the benefits of branches in France?
- no minimum share capital imposed,
- fast incorporation,
- no annual shareholders meetings,
- can hire foreign staff & from the country of origin,
- no withholding tax on money transfers to the head office, etc.
If you want to open a branch in another country, such as UAE, we can put you in touch with our local partners from BridgeWest Dubai.
We mention that you can benefit from the services offered by our accountants in France, besides assistance in company incorporation in France. On the other hand, those who want to open a branch in France in 2026 may contact our French team. We can also help with the creation of other types of French companies or any other issue related to starting a company in France.