在法国成立公司-在法国成立公司.
An investor who wants to found a company in France must first ask themselves what form of company will best meet their needs: SARL, EURL, SELARL, SA, SAS或SNC. French company law stipulates several forms of company that can differ greatly from one another, and each involves different consequences in terms of liability and fiscal law.
Any entrepreneur wishing to start a business in France is therefore advised to consult a specialized attorney and/or tax advisor before founding the company. While it is possible in most cases to transform a French company into a different form of company later, 这涉及大量的财务和法律费用.
在法国可以成立的公司类型:
SARL(社会责任有限公司)
的SARL, which corresponds to the German GmbH or the US limited liability company, is the most attractive and widespread structure for newly founded companies in France. A key advantage of this structure is the relatively simple administration and the liability limited to the joint capital of the company (Art. L. 223-1 ff. 商业守则). 法国法律没有规定最低资本. 然而, it should be noted that the amount of capital must appear on corporate stationery, 因此在形象方面起着重要的作用. 至少要有两个股东才能成立公司.
的SARL is managed by one or more 董事总经理, who may also be 分享holders. The French Macron Act has further simplified the legal requirements for the SARL (e.g. sole decision by the managing director for business relocation within France if approved by at least 50% of 分享holders). It is also of interest that the Cour de Cassation ruled in May 2015 that 分享holders can make legally binding decisions, even if these are in clear contradiction with the statutes and the specific, 提供的正式需求, as long as these decisions are unanimous (此类commerciale de la Cour de cassation, 2015年12月12日, Pourvoi n°14-13744).
企业个人责任有限公司
与SARL相比,EURL只有一个股东(第2条). L. 223-1, L. 223-4 ff., L. 223-31, D. 223-2及附件2-1). The legal regulations governing the EURL are largely the same as for the SARL. 然而, 一个关键的区别在于税收, because the earnings of the sole 分享holder of a EURL are subject to income tax. The 分享holder has the right to choose to pay business tax instead of income tax. A sole proprietor of the EURL who is not also the managing director may be an employee of the company (Cour de cassation, 此类Sociale, 2012年6月11日观众公演, pourvoi n°11 - 12161).
社会、薪金、职业、职业、责任、职业、有限的薪金
SARL的一种特殊形式, 的SELARL, 是为自雇专业人士(律师, 医生, 等.). 出于这个原因, regulations were adapted for a SARL with the ethical obligations which the self-employed professionals must observe (e.g. 经主管商会事先批准). 至少需要两个股东. 在单一股东的情况下,这种结构是SELARLU. SELARL由一名或多名常务董事代表, 谁也必须从事自雇职业. 拥有100名或更多股东, 的SELARL becomes a SELAFA (société d’exercice libéral sous forme de société anonyme).
法国的《菠菜台子集合》带来了一些变化, which of course also impact the profession of lawyers in France who operate in the framework of a SELARL in France. 本规定自2015年8月8日起施行. 现在, 49% of the 分享s of a SELARL may be held by 分享holders who do not pursue a self-employed profession. If 分享holders practice a freelance trade in Europe outside of France, they are now also able to hold the majority of 分享s in France (except in the healthcare sector), as long as at least one (minority) 分享holder still practices the freelance profession in France.
This is different from the second familiar company structure for freelance partners, 社会组织(社会组织). In contrast to 的SELARL, financial liability limited to the company capital is not possible. 每位股东的营业收入都要缴纳所得税.
SA(社会组织)
The SA most closely corresponds to the German Aktiengesellschaft or the US corporation (Art. L. 225-1 ff. 商法典). It requires at least seven 分享holders and total 分享 capital of €37,000. 它由一名总裁和一名总经理管理. 这可能是同一个人. 监事会至少要有三名成员. 监事会成员被解职时, it is important to ensure that the members knew the reason for dismissal before the 分享holder decision (Cour de Cassation, 此类commerciale, 2013年5月14日). 金融负债仅限于公司的资产. 当第一次在法国成立公司时, this company structure is less commonly chosen due to its complexity.
SAS(简化社会活动)
The simplified corporation is extremely popular in France and is also preferred by our firm for founding new companies in France (at least when founding French subsidiaries of foreign parent companies). 尽管这种结构很受欢迎, there are surprisingly few regulations governing it in the Code de Commerce (L227-1 to L227-20 and L.244-1到L.244-4).
This means that both structure and management can be relatively freely and flexibly designed in the corporate statutes. 没有法定的最低资本要求. 至少需要两名股东和一名总裁. 如果只有一个股东存在, the structure is a SASU (société par actions simplifiée unipersonnelle). 财务负债仅限于公司资本. Another advantage is that the president is not subject to the RSI social insurance system, 取而代之的是“rangime des assimil
集体社会主义(社会主义)
在法国,普通合伙企业相对较少, because the partners’ financial liability is not limited to the company assets. 至少需要两个合伙人来组建公司. 公司由一位或多位常务董事代表.
责任:法国董事总经理责任
It is also important for 分享holders to know the general features of liability for employees, 董事总经理, 和法国总统. 在法国, 总经理和总裁对公司负有责任, 它的股东, and also to third parties (at least for intentional actions) for misconduct that violates legal regulations or statutory requirements. Liability risks also exist for 董事总经理 and presidents in the case of misconduct in their own business management, which can also lead to damage claims from the company as well as directly from the 分享holders (L. 223-22 (sarl). 225-251 (sa), 1. 227 - 8 (SAS)).
—
本文仅供参考之用. It is not a substitute for legal advice addressed to particular circumstances. You should not take or refrain from taking any legal action based upon the information contained herein without first seeking professional, 根据你自己的情况提供个性化咨询. The hiring of a lawyer is an important decision that should not be based solely upon advertisements.
信息由ALARIS AVOCATS提供