We Offer Strategic Legal Services
Open a Branch in France
Set up your French branch office with our experienced corporate lawyers and paralegals. We manage the entire process — from preparing the registration documents to filing with the French Trade Registry (RCS) — ensuring your foreign company operates legally and efficiently in France.
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What is a Branch in France?
A branch (succursale) is the extension of a foreign company in France. It does not have its own legal personality but conducts business on behalf of the parent entity. The branch enables your company to operate locally, hire staff, and manage contracts in France — without creating a separate subsidiary.
It is the ideal structure for companies wishing to test the French market, expand commercial presence, or service local clients before establishing a full-fledged subsidiary.
Main Advantages :
Quick market entry: No need to create a new company — the branch operates under your existing corporate structure.
Simplified management: No share capital or bylaws required.
Commercial credibility: Officially registered with the French Trade Registry (RCS) and recognized by banks, tax authorities, and business partners.
Full parent control: All profits and liabilities remain consolidated under the parent company.
Tax registration: The branch obtains a French tax ID, enabling it to invoice clients and comply with VAT rules.
Opening a branch allows a company to build commercial presence in France rapidly and with minimal formalities — while maintaining full strategic control from abroad.
How to Open a Branch in France?
Our lawyers and paralegals handle every step of the registration to ensure full legal compliance.
Collecting Core Information
We gather the essential information about your foreign parent company: name, legal form, headquarters address, registration number, and company representatives. We also identify your French branch address and local representative.
Preparing the Legal Documentation
We prepare the translation of your parent company’s constitutional documents, the board resolution authorizing the branch, and the appointment of the French legal representative. All foreign documents are translated into French by certified translators as required.
Tax and Social Registration
Our team registers the branch with the French Tax Authorities (Service des Impôts des Entreprises) and, where relevant, with social security bodies if the branch employs staff.
Filing with the Commercial Registry
We compile and file the full dossier — including certified parent company documents, translations, and registration forms — with the RCS (Registre du Commerce et des Sociétés).
Delivery of the Kbis Extract
Once registration is complete, you receive the Kbis extract, the official certificate confirming that your branch is legally established and authorized to operate in France.
Why Choose FrenchCo.lawyer?
At FrenchCo.lawyer, every branch setup is handled by qualified French lawyers and bilingual paralegals who ensure accuracy, compliance, and efficiency. We help international clients establish a credible and compliant local presence, minimizing administrative burdens while ensuring your branch meets all French legal and tax obligations.
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What We Need From You to a Open a French Branch ?
To register your branch efficiently, please provide:
Parent Company Documents
Certificate of incorporation and current extract from the foreign trade register. Certified copy of the articles of association. Board resolution or minutes authorizing the creation of a French branch.
Branch Details
Chosen business address in France (lease, domiciliation, or ownership proof). Description of the branch’s planned activities.
Legal Representative Information
Identity documents and proof of residence for the individual representing the parent company in France. If the representative resides outside France, a power of attorney is required.
Translations
All foreign documents must be officially translated into French by a certified translator before filing.
And Then?
Once these documents are received, our team drafts the filings, submits the complete dossier to the Commercial Court Registry, and monitors approval until the Kbis extract is delivered — confirming that your branch is legally registered and operational.
Open a Branch– Simple Process, Clear Budget
Flat legal fee starting from €1,200 excl. taxes*
Additional mandatory costs: Official translation of foreign documents Publication in the official gazette (if required) Court registry filing fees
No hidden costs, no unnecessary extras.
Our commitment:
All filings and documents are reviewed by qualified French lawyers.
We provide transparent pricing and bilingual support.
You get official, compliant registration — no upselling, no intermediaries.
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Why Choose Us?
We Believe in Transparent, Lawyer-Led Branch Registration
Fast and reliable registration: From document drafting to branch registration with the French Trade Registry, we handle each step quickly and securely.
Legally compliant documents: All filings, mandates, and translations comply with current French and EU corporate requirements.
Protective legal drafting: Your branch documents are structured to safeguard your parent company’s interests and limit liability exposure.
High professional standards: Every stage is managed and reviewed by licensed French lawyers to ensure compliance and precision.
Let us handle your branch registration and compliance — so you can focus on expanding your international presence in France.
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Understanding the Opening of a French Branch
Can a foreign company open and operate a branch in France?
Yes. A foreign company, whether from the European Union or a non-EU country, can freely open a branch (succursale) in France to carry out its activities locally.
Unlike a subsidiary, the branch has no separate legal personality: it remains an extension of the parent company abroad.
However, certain formalities differ depending on the nationality of the parent company, its legal form, and whether its representative intends to live in France.
1. Parent companies based in the EU/EEA/Switzerland
EU, EEA, and Swiss companies can set up a branch in France without prior authorization. They must simply appoint a legal representative domiciled in France and file the required registration documents (translated if needed) with the Registre du Commerce et des Sociétés (RCS).
2. Parent companies based outside the EU
Non-EU companies are also allowed to open a French branch, but in some cases (particularly for regulated industries such as finance, insurance, or defense), prior approval from the French Ministry of the Economy may be required.
3. Branch representatives living abroad
If the appointed legal representative (directeur or mandataire) does not reside in France, the company can still proceed with registration. The representative simply needs a domiciliation address in France for correspondence and official notices.
4. Branch representatives residing in France
If the director or legal agent resides in France, their situation depends on nationality:
- EU/EEA/Swiss nationals can live and work freely without a residence permit.
- Non-EU nationals must hold a valid residence permit authorizing commercial activity, such as an entrepreneur/profession libérale card or talent passport.
5. Registration with the RCS
Once the documentation and translations are ready, the branch must be registered with the Commercial Court Registry (Greffe). Upon approval, the company receives a Kbis extract, confirming that the branch exists legally and can start operating in France.
What taxes apply to a French branch?
Although not a separate company, a branch is taxable in France on the profits it generates there.
1. Corporate tax (Impôt sur les sociétés – IS)
The branch pays French corporate tax at the standard rate:
- 15% on the first €42,500 of taxable profit (if conditions are met),
- 25% on profits exceeding that amount.
Profits may also be subject to withholding tax when remitted to the foreign parent, depending on applicable double-tax treaties. Most treaties eliminate or reduce this tax to avoid double taxation.
2. VAT (TVA)
Branches must register for VAT if they sell goods or services in France.
- Standard rate: 20%
- Reduced rates: 10%, 5.5%, or 2.1%, depending on the activity.
3. Local business tax (CFE)
All branches occupying premises in France must pay the Cotisation Foncière des Entreprises (CFE), calculated based on the rental value of office or commercial space.
4. Payroll and social taxes
If the branch employs staff, it must register with the French URSSAF and pay employer contributions like any French employer (health, retirement, unemployment, etc.).
Can a branch later be converted into a subsidiary?
Yes. Many companies begin with a branch to test the market and later convert it into a subsidiary once activities stabilize.
This involves:
- Creating a new company (SARL, SAS, or EURL);
- Transferring branch assets and employees;
- Deregistering the branch after the transfer.
The process must be handled carefully to ensure continuity of contracts, VAT numbers, and employee rights.
What are the steps to create a company in France?
- Scoping & documents: name, purpose, registered office, shareholder IDs, management info, share capital.
- Drafting: articles of association, officer appointment, beneficial-ownership declaration, and legal notice.
- Capital deposit: open a capital account, deposit funds or value in-kind contributions; obtain a bank/notary certificate.
- Filing: submit the dossier to the Commercial Court Registry (RCS) and complete forms.
Kbis: receive the Kbis extract (official certificate of existence) and certified copies of incorporation documents.
What capital is required to open a branch in France?
None. Unlike a subsidiary, a branch has no share capital because it is not a separate legal entity. All assets and resources remain under the parent company’s ownership and responsibility.
That said, the parent company should ensure the branch is sufficiently funded to demonstrate solvency and support its French operations — especially when opening a bank account or applying for visas for foreign staff.
In practice, many companies allocate an operational budget to their branch for expenses such as rent, payroll, and marketing, but there is no legal minimum or capital declaration to make.
Where can I set the registered office (siège de la succursale) of a branch?
The registered office determines which French Commercial Court and tax office the branch depends on. The address must appear on all official documents, invoices, and filings.
Possible locations include:
- Leased commercial premises: The branch may rent office space or business premises under a standard commercial lease.
- Parent company’s French property: If the parent already owns or rents space in France, the branch may be domiciled there.
- Domiciliation company: Approved domiciliation providers offer registered addresses and mail-handling services for branches.
- Legal representative’s residence: Temporarily possible for up to 5 years, provided there is no violation of residential lease terms or co-ownership rules.
⚠️ Non-compliance (for example, expired domiciliation or unapproved use of a residential address) can lead to RCS strike-off or administrative penalties.
Who is responsible for the branch’s management and legal obligations?
Each branch must appoint a legal representative in France — the individual empowered to act on behalf of the parent company.
This person is responsible for:
- Day-to-day operations;
- Representing the branch before French authorities;
- Complying with accounting, tax, and labor laws;
- Signing contracts within the scope of delegated powers.
The representative’s liability is limited to their personal conduct (fraud, negligence, or criminal offences). The parent company remains financially liable for all obligations incurred by the branch.
What accounting and reporting obligations apply to a branch?
Branches must maintain separate accounting records for their French operations, even though the accounts consolidate into the parent company’s financial statements.
They must:
- File annual financial statements with the Commercial Court Registry (unless exempted by treaty).
- Submit tax returns and VAT declarations to French authorities.
- Keep copies of all invoices, contracts, and payroll documents in France for inspection.
If the branch’s parent company is headquartered outside the EU, an audited and certified copy of the parent’s annual accounts must be filed each year.
How does a branch differ from a subsidiary?
Aspect | Branch (Succursale) | Subsidiary (Filiale) |
Legal status | No separate legal entity | Independent French company |
Liability | Parent company fully liable | Liability limited to share capital |
Taxation | Taxed in France on local profits | Pays French corporate tax independently |
Capital requirement | None | Minimum €1 (usually higher for credibility) |
Governance | Managed by a representative of the parent | Managed by its own board/directors |
Credibility | Lower (extension of foreign entity) | Higher (local independent entity) |
Accounting | Part of parent’s accounts | Own financial statements |
Best suited for | Market testing, liaison, or short-term operations | Long-term establishment, hiring, and local expansion |
In essence, a branch allows quick market entry with lower setup costs, while a subsidiary offers autonomy and legal protection.
Open Your French Branch
Let our French lawyers & paralegals handle the full setup — from registration to compliance.
More About Opening of a French Branch
Can foreign companies open a branch in France?
Yes. Any foreign company can register a French branch as long as it has a valid parent entity abroad and appoints a local legal representative.
What documents will I need?
You’ll need the parent company’s incorporation certificate, bylaws, proof of address, and ID of the branch’s legal representative.
Does a branch need share capital?
No. A branch has no share capital — its operations are funded directly by the parent company.
How long does registration take?
On average, the process takes 2–3 weeks from document submission to Kbis issuance.
Can I open a branch remotely?
Absolutely. The entire process — from drafting to filing — can be completed digitally with our lawyers.
What are the typical setup costs?
- Expect legal, translation, and registry fees starting around €1,000, depending on document complexity.
Is local accounting required?
Yes. A French branch must maintain local accounts and may need to file annual financial statements.
Can I later convert a branch into a subsidiary?
Yes. A branch can be transformed into a French company (e.g., SARL or SAS) if the business grows significantly.
