{"id":2097308,"date":"2026-08-18T15:02:47","date_gmt":"2026-08-18T13:02:47","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/08\/18\/sas-or-sarl-france-foreign-founder-which-structure-choose\/"},"modified":"2026-08-18T15:02:47","modified_gmt":"2026-08-18T13:02:47","slug":"sas-or-sarl-france-foreign-founder-which-structure-choose","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/08\/18\/sas-or-sarl-france-foreign-founder-which-structure-choose\/","title":{"rendered":"SAS or SARL in France for a Foreign Founder: Which Structure Should You Choose?"},"content":{"rendered":"

Choosing between a SAS and a SARL is one of the first decisions a foreign founder must make when setting up a business in France. A SAS is a soci\u00e9t\u00e9 par actions simplifi\u00e9e<\/em>, or simplified joint-stock company. A SARL is a soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/em>, or limited liability company. A one-person SAS is a SASU; a one-person SARL is an EURL. These labels are not interchangeable: they determine how the company is governed, how a founder can bring in an investor, how a transfer is organised, and which social-security regime may apply to its manager.<\/p>\n

For a foreign founder, the right question is not which form is universally better. The question is whether the business needs a flexible constitutional document designed for a group or future financing, or a more prescribed framework for a stable and closely held business. The answer also depends on whether the shareholder is an individual or a foreign company, whether a legal person must act as president, how the founder expects to be paid, and whether the French entity is a subsidiary of an international group. This guide focuses on French company formation and cross-border corporate choices. A person moving to France and buying property raise separate questions. For the complete filing sequence, see our guide to setting up a business in France as a foreign founder<\/a>, then use the analysis below to choose the appropriate vehicle.<\/p>\n

I. SAS or SARL in France: what is the legal and governance difference for a foreign founder?<\/h2>\n

A. Why do foreign groups often choose a SAS?<\/h3>\n

A SAS is frequently the natural starting point for an international project because its governing documents can be designed around the intended relationship between founders, a parent company and future investors. The basic idea is still a company formed for a common undertaking. Article 1832 of the French Civil Code describes the contribution of assets or industry to a common enterprise in order to share a profit or an economic saving, and it also recognises a company formed by the act of a single person. The short statutory phrase \u201cElle peut \u00eatre institu\u00e9e, dans les cas pr\u00e9vus par la loi, par l’acte de volont\u00e9 d’une seule personne\u201d<\/a> explains why the SASU exists for a solo founder. In practical terms, the founder may incorporate alone and later admit other shareholders.<\/p>\n

Article L. 227-1 of the Commercial Code gives the SAS its limited-liability foundation: its shareholders \u201cne supportent les pertes qu’\u00e0 concurrence de leur apport\u201d<\/a>. The protection is attached to the company form, not to every action of the founder. A bank may still require a personal guarantee; a director may incur personal liability for a separate tort, a criminal offence, or a management fault; and the company must keep its assets and decisions separate from the founder\u2019s personal affairs. A foreign parent should therefore treat limited liability as a perimeter to preserve through proper governance and accounting, not as permission to mix funds.<\/p>\n

The distinctive feature of the SAS is contractual governance. Article L. 227-5 provides that \u201cLes statuts fixent les conditions dans lesquelles la soci\u00e9t\u00e9 est dirig\u00e9e.\u201d<\/a> The articles of association can therefore allocate powers between a president, a director general, committees and shareholders, subject to mandatory rules. Article L. 227-6 requires the company to be represented towards third parties by a president appointed under the articles, while allowing the articles to provide for a director general. Its wording is direct: \u201cLa soci\u00e9t\u00e9 est repr\u00e9sent\u00e9e \u00e0 l’\u00e9gard des tiers par un pr\u00e9sident\u201d<\/a>. A foreign group can often appoint a legal-person president, subject to the filing and representation documents required for that appointment; a SARL manager, by contrast, must be a natural person.<\/p>\n

This flexibility is useful when the company has several layers of control. The articles can define reserved matters, appointment and removal rules, quorum and majority rules, information rights, transfer restrictions and the consequences of a founder\u2019s departure. A shareholders\u2019 agreement can supplement the articles with confidentiality, non-compete, funding and exit arrangements, but it should not be used to leave essential governance questions uncertain. A foreign founder should have the French articles reviewed against the group\u2019s English-language constitutional documents. A translation that sounds clear in English may not accurately allocate a legal power under French law.<\/p>\n

Collective decisions must still be identified. Article L. 227-9 states that \u201cLes statuts d\u00e9terminent les d\u00e9cisions qui doivent \u00eatre prises collectivement par les associ\u00e9s\u201d<\/a>. The founders should therefore decide, before filing, which matters require a simple majority, a reinforced majority or unanimity. That drafting exercise is especially important where the foreign parent expects veto rights, where an investor will hold a minority stake, or where one shareholder will provide the intellectual property and another the capital. A vague reference to \u201cboard approval\u201d can create a dispute if the articles do not say who sits on the board, what constitutes a quorum, and what happens if the board cannot decide.\n<\/p>\n

French case law shows why this is a legal design question rather than a cosmetic drafting exercise. In its decision of 6 May 2014, no. 13-14.960, the Commercial Chamber accepted that, \u201cdans les conditions qu’ils d\u00e9terminent, les statuts d’une SAS peuvent pr\u00e9voir qu’un associ\u00e9 peut \u00eatre tenu de c\u00e9der ses actions\u201d<\/a>. In other words, a properly drafted exclusion or forced-transfer mechanism can be effective. The lesson for an international founder is to define the trigger, the decision-maker, the procedure, the valuation method and the payment timetable before a conflict arises. A clause copied from an overseas precedent may omit a French procedural safeguard.<\/p>\n

The courts have also placed boundaries on the freedom of SAS articles. In its decision of 19 January 2022, no. 19-12.696, the Commercial Chamber held that the statutory freedom must still produce a decision rule that can \u201cpermette de d\u00e9partager ses partisans et ses adversaires\u201d<\/a>. A provision that sets no workable threshold can paralyse the company. More recently, in its decision of 29 May 2024, no. 22-13.158, the same chamber held that \u201ctoute stipulation de la clause d’exclusion ayant pour objet ou pour effet de priver l’associ\u00e9 dont l’exclusion est propos\u00e9e de son droit de voter\u201d<\/a> is treated as unwritten. A foreign founder planning an exclusion mechanism must not assume that the affected shareholder can automatically be stripped of every voting right.<\/p>\n

These decisions matter in three common situations. First, an international group may want the French subsidiary to remove a local shareholder who stops cooperating. Second, a start-up may want an investor to enter without giving that investor control over ordinary management. Third, co-founders may want a deadlock mechanism if the project has equal ownership. The SAS can accommodate each situation, but the articles must address the issue expressly and coherently. The price of flexibility is drafting responsibility: the more the founders customise the governance, the less safe it is to rely on a generic incorporation package.<\/p>\n

The SAS is also attractive where a foreign company is the shareholder. The shareholder may be a corporation rather than an individual, and the capital table may reflect an international group. That does not eliminate the need to document the chain of ownership. The French filing will usually require evidence of the foreign entity\u2019s existence, the identity and authority of the person signing for it, and, where relevant, a French translation or formal authentication of documents. The incorporation plan should distinguish the shareholder\u2019s capacity from the president\u2019s capacity: a foreign company can own shares, while the person or legal person appointed as president must be able to represent the French entity under the articles.<\/p>\n

B. Why can a SARL be safer for a stable founder group?<\/h3>\n

A SARL can be the better choice when the founders want a more prescribed framework and do not expect to redesign the capital structure frequently. Article L. 223-1 of the Commercial Code states that a limited liability company is formed by one or more persons who \u201cne supportent les pertes qu’\u00e0 concurrence de leurs apports\u201d<\/a>. A single-person SARL is an EURL. The liability principle is similar to that of the SAS, but the day-to-day legal environment is less dependent on a bespoke constitution.<\/p>\n

The SARL is often suitable for a family business, a professional practice with a small number of owners, a trading operation controlled by two founders, or a subsidiary that will remain closely held. The statutory framework provides familiar reference points for partner approval, management and transfers. The form is not confined to French nationals. A foreign individual or a foreign company can generally participate as a shareholder, subject to the documents needed to identify the shareholder and comply with the filing rules. The business activity may, however, be regulated, and the legal form does not replace a licence, professional qualification or sector authorisation.<\/p>\n

The number and identity of partners matter. A SARL can have up to 100 partners under the standard statutory framework, while its governance is designed around a manager, or g\u00e9rant<\/em>, rather than the flexible president-and-director model of a SAS. The official Service-Public comparison of French legal forms<\/a> describes how the form affects liability, tax and social duties; the legal distinction is that the SAS leaves more governance detail to its articles, while the SARL follows a more regulated framework. That distinction is useful for a foreign founder who wants predictable rules for a small group, but it does not mean that a SARL is informal. Its articles, accounting and annual decisions remain formal French corporate acts.<\/p>\n

Management is a decisive difference. Article L. 223-18 provides that \u201cLa soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e est g\u00e9r\u00e9e par une ou plusieurs personnes physiques.\u201d<\/a> The manager must therefore be an individual. A foreign parent may own the SARL, but it cannot itself be the g\u00e9rant in the same way that a legal person may be appointed to represent a SAS when the filing conditions are met. The parent can appoint an individual representative and organise reporting or reserved matters, yet that person\u2019s legal role must be stated accurately.<\/p>\n

The same article gives the manager broad powers towards third parties. The internal limits written into the articles or a shareholders\u2019 resolution may protect the company internally, but they do not necessarily undo an act already performed with a third party acting in good faith. A foreign group that wants headquarters approval before a lease, loan or acquisition should use a clear internal delegation and approval system. It should also make the signing authority visible to the bank, landlord and contracting partner. A governance chart in English is not a substitute for the French appointment, publication and filing evidence.<\/p>\n

Transfers of SARL interests can also feel more controlled than transfers of SAS shares. The founders may prefer that result if they want to keep the business within a known group. It can be inconvenient when the company must raise capital quickly or bring in a strategic investor. The choice should be tested against an actual exit scenario: what happens if one founder dies, sells to a competitor, stops funding the company, or transfers an interest to a foreign affiliate? A SARL may offer a disciplined response, but the founders should budget for approvals, valuation and the production of supporting documents in French.<\/p>\n

Neither structure removes the company\u2019s social and environmental duties. Article 1833 of the Civil Code requires every company to have a lawful object and to be formed in the common interest of the partners; it also says that the company is managed in its corporate interest while taking account of the social and environmental issues of its activity. The official wording begins \u201cToute soci\u00e9t\u00e9 doit avoir un objet licite\u201d<\/a>. For a foreign group, the object clause should describe the real French activity rather than copy a broad foreign purpose. An inaccurate object can complicate bank onboarding, tax registration, regulated-activity checks and later changes to the business.<\/p>\n

The final SARL question is not nationality but operating reality. A non-resident founder may own or manage a French company without becoming a French resident merely because the company exists. Conversely, a founder who moves to France may trigger immigration, tax-residence and social-security questions that are not resolved by choosing a SAS or a SARL. The company form should be selected with those questions in view, but it should not be presented as an immigration route. If the project is a stable, closely held business and the natural-person manager accepts the applicable social regime, a SARL can be a robust choice. If the project needs sophisticated investor rights or group governance, the SAS generally gives more room to draft them.<\/p>\n

II. How should a foreign founder choose and register the right structure?<\/h2>\n

A. Which structure fits funding, control, tax and social-security priorities?<\/h3>\n

The choice should be made by testing the next three years of the business, not only the first filing. Ask who will own the shares after the first financing, who will sign the largest contracts, whether the foreign parent may replace the local representative, and whether a founder may leave. If the answer depends on negotiated rights, the SAS is usually the more adaptable vehicle. If the answer is that two or three known partners will run a stable operation under a prescribed arrangement, the SARL may reduce the amount of constitutional engineering required.<\/p>\n

Choose a SAS when one or more of the following is central to the plan: a foreign parent will own the French subsidiary; an investor may enter; the founders need reserved matters and a detailed deadlock mechanism; a legal person needs to be president; or the capital structure may change. The SAS is not automatically a venture-capital company, but its statutory freedom makes it easier to describe different economic and voting arrangements. The founders should still distinguish what belongs in the articles, which are public and bind the company, from what belongs in a private shareholders\u2019 agreement, which organises the parties\u2019 relationship without replacing mandatory corporate rules.<\/p>\n

Choose a SARL when the ownership group is limited and stable, the business is family-owned or operational rather than investment-led, and the founders value a standard framework for management and partner relations. An EURL may be appropriate for a sole founder who wants the SARL framework. A SASU may be appropriate for a sole founder who expects to recruit investors or restructure the group. Those are starting points, not automatic answers. A founder should compare the proposed articles with the financing term sheet, employment plan, intended management remuneration and succession plan before choosing.<\/p>\n

Tax is relevant, but it should not be used as a shortcut. The general rule is that both a SAS and a SARL are subject to French corporate income tax, known as imp\u00f4t sur les soci\u00e9t\u00e9s<\/em> or IS. Article 206 of the French Tax Code lists companies subject to IS; the official text identifies entities that \u201csont passibles de l’imp\u00f4t sur les soci\u00e9t\u00e9s\u201d<\/a>. The operative tax result depends on the company\u2019s activity, accounting period, profits, transactions, elections and international position. A foreign parent should model the French company and the group together, including withholding, treaty questions, transfer pricing, permanent-establishment risk and the treatment of management services.<\/p>\n

Some companies can elect for a personal-income-tax treatment, known as imp\u00f4t sur le revenu<\/em> or IR, when statutory conditions are met. Article 239 bis AB of the Tax Code says qualifying SAS and SARL companies \u201cpeuvent opter pour le r\u00e9gime fiscal des soci\u00e9t\u00e9s de personnes\u201d<\/a>. The election is conditional and time-limited in the situations covered by the article; it is not a general right for every foreign-owned company. The founders should obtain a written tax analysis before selecting a form for an expected tax result. They should also keep corporate income tax separate from VAT. VAT registration, invoicing and reporting follow the activity and place-of-supply rules, not simply the label SAS or SARL. The French Tax Administration provides a dedicated explanation of corporate income tax for international businesses<\/a>.<\/p>\n

Social security is another practical difference. A president of a SAS who is remunerated generally falls within the general social-security scheme as an employee-equivalent, without acquiring unemployment insurance merely from that status. A majority manager of a SARL generally falls within the self-employed regime. The exact result depends on the person\u2019s ownership, remuneration, mandate, residence and any international social-security coordination rules. Contributions are collected through French social-security institutions, including URSSAF, the organisation responsible for collecting a large part of employers\u2019 and self-employed social contributions. The official Service-Public comparison of company legal forms<\/a> sets out the principal social-status distinction. The form should be compared with the founder\u2019s desired protection and cash-flow plan, not with a headline contribution rate taken out of context.<\/p>\n

A subsidiary must also be distinguished from a branch. A branch is an establishment of the foreign company and does not create a separate French legal person; the foreign company remains directly exposed to its commitments. A subsidiary is a separate French company with its own assets, name and governance. The French Ministry of the Economy explains that a subsidiary is subject to French rules applicable to forms such as a SAS or a SARL in its guidance on establishing a foreign company in France<\/a>. A foreign group that wants ring-fenced French contracts and a French capital structure will often compare a subsidiary with a branch before deciding between SAS and SARL.<\/p>\n

There is also a control question. A foreign founder should not confuse legal ownership with operational control. A parent company can own all the shares and still need a properly appointed president or g\u00e9rant, a French registered office and evidence of beneficial ownership. Conversely, a minority founder can have substantial control through reserved matters if the SAS articles and shareholders\u2019 agreement are coherent. Any control arrangement should be checked against French mandatory rules, related-party transactions, director liability, competition law and the group\u2019s actual conduct. An arrangement that exists only in an English slide deck will not protect the company during a dispute.<\/p>\n

For a business deliberately based in Paris or the \u00cele-de-France region, the geographic choice may affect the registered-office evidence, local commercial contacts and practical handling of the company\u2019s first contracts, but it does not change the national rules for SAS or SARL. The founder should choose the registered office that the company can prove and use, rather than selecting a prestigious address that cannot support a genuine business presence. The same national Guichet unique filing route applies. Local legal advice is most useful when the business activity is regulated, the parent company is non-EU, or the founders expect a dispute about control or transfer.<\/p>\n

B. What documents and filing sequence should the founder prepare?<\/h3>\n

The incorporation file should be planned as a chain of evidence. A foreign founder should be able to show what the business is, who owns it, who represents it, where it is located, how its capital is funded and which person is authorised to sign. The French public service describes the pre-filing work for a SAS or SARL as including the registered office, share-capital deposit, appointment of the director or manager, drafting of the articles and publication of a legal notice. Its guidance for a foreign national confirms that a foreign person can create a business in France and sets out the first steps in creating a company as a foreign national<\/a>.<\/p>\n

First, define the activity and the company\u2019s name. The purpose clause should be broad enough for the genuine business plan but specific enough to identify the activity. Check whether the activity is regulated, whether a professional qualification is required, and whether a foreign parent\u2019s licence or authorisation can be used in France. Check the proposed name and domain strategy separately. A French company name is not a substitute for a trademark clearance, and an English brand may still need a French description in contracts or administrative filings.<\/p>\n

Second, secure a registered office and preserve the evidence. This may be a commercial lease, a domiciliation contract, premises owned by the founder, or a home address where the legal conditions allow it. The address must be usable for official correspondence. Banks, tax authorities and the commercial registry may ask for consistent proof. If the address changes after incorporation, the company must follow the formal change procedure. A virtual address with no reliable document trail can delay the Kbis, the official extract from the company register that banks and counterparties often request.<\/p>\n

Third, identify the shareholders and the management team. For an individual shareholder, prepare identity and address documents and the information needed for the beneficial-ownership declaration. For a foreign corporate shareholder, prepare the foreign company\u2019s existence document, articles or equivalent constitutional evidence, ownership chain and the authority of the signatory. The official Service-Public filing guide explains that a foreign legal-person director may need a recent registry extract or equivalent evidence and that a non-EU foreign company\u2019s documents may need to be translated into French and formally certified. The same guide distinguishes the SAS director documentation from the SARL rule that the g\u00e9rant must be a natural person; see the official company-registration document list<\/a>.<\/p>\n

Fourth, draft the articles in French and choose the governance mechanics. For a SAS, decide who is president, whether a director general is needed, which matters are collective, how notices are served, how a deadlock is handled and how shares can be transferred. For a SARL, identify the natural-person g\u00e9rant, the partner approval rules and the practical process for a transfer of parts. If the foreign group uses English board terminology, create a bilingual governance schedule that maps each role to its French legal function. Do not assume that \u201cdirector,\u201d \u201cofficer,\u201d \u201cmanaging member\u201d and \u201cpresident\u201d have the same legal effect.<\/p>\n

Fifth, determine and deposit the share capital. The founders should choose an amount that reflects the launch costs, banking expectations and credibility of the business, even where the legal minimum is low. The bank provides a certificate of deposit used in the incorporation file. The subscription list and proof of payment must correspond to the articles and the ownership table. Non-cash contributions require a separate analysis; an intellectual-property contribution, equipment contribution or transfer from a foreign parent should be documented with valuation and ownership evidence. A low nominal capital does not remove the need to fund the company adequately or to avoid trading while insolvent.<\/p>\n

Sixth, prepare the beneficial-ownership information. The French expression registre des b\u00e9n\u00e9ficiaires effectifs<\/em>, or RBE, refers to the information identifying the natural persons who ultimately own or control the company. A foreign parent does not end the analysis at the level of the parent\u2019s name. Trace the ownership chain to the natural persons and record control through voting rights or other means where required. Keep the evidence that supports the declaration. If the chain changes, the company must update the filing rather than wait for a bank to discover the discrepancy.<\/p>\n

Seventh, publish the legal notice and file through the Guichet unique. The Guichet unique is the one-stop digital filing platform for business formalities. It is operated through the National Institute of Industrial Property, known as INPI, and it replaced the former network of separate filing centres. INPI explains that the platform transmits formalities to the relevant bodies and that the Registre national des entreprises, or RNE, brings together the national register of businesses. The official explanation is available in INPI\u2019s guide to the Guichet unique and RNE<\/a>.<\/p>\n

The filing normally includes the signed articles, the registered-office evidence, the capital deposit certificate, the appointment and acceptance documents for the president or g\u00e9rant, identity and non-conviction declarations where required, the legal-notice certificate, the beneficial-owner information and supporting documents for foreign shareholders or representatives. The file is reviewed and routed to the appropriate registries. The Registre du commerce et des soci\u00e9t\u00e9s, or RCS, is the commercial and companies register. The greffe<\/em> is the registry office attached to the competent commercial court. The founder should not send inconsistent versions of the company name, purpose, address or ownership table to different authorities.<\/p>\n

Eighth, understand the documents received after registration. The company receives identifying numbers such as the SIREN, the unique national company number, and the SIRET, which identifies an establishment. The Kbis is the registry extract most often requested as evidence that a commercial company is registered. The BODACC, or Bulletin officiel des annonces civiles et commerciales<\/em>, is the official bulletin that publishes certain corporate and commercial notices. These documents are not interchangeable. A bank may ask for the Kbis; a tax or social body may use the SIREN; a counterparty may check a published notice in the BODACC.<\/p>\n

Ninth, open the operational accounts and complete the tax and social registrations. A company may have to deal with the Service des imp\u00f4ts des entreprises<\/em>, or SIE, for corporate tax and VAT matters. VAT is taxe sur la valeur ajout\u00e9e<\/em>, a consumption tax. The company should know whether it must register for French VAT, whether it will invoice French customers, and whether cross-border services trigger different reporting. The tax registration should match the activity stated in the articles. The company may also need an URSSAF account, payroll registration, an employment-insurance setup and sector-specific registrations before hiring. None of these steps is replaced by the Kbis.<\/p>\n

Tenth, build the first legal calendar. The calendar should record the date of incorporation, the first accounts, annual approval of accounts, tax returns, VAT returns, payroll filings, beneficial-owner updates, lease renewals, insurance, licences and any group-reporting deadline. The president or g\u00e9rant must maintain records of decisions and preserve evidence of approvals. A foreign parent should appoint a person who can respond to French administrative letters in time; translation delays are not a defence to every missed deadline. If the company has a French employee, the employment and social-security calendar must be coordinated with the corporate calendar.<\/p>\n

The most useful final check is a decision file, not a form comparison downloaded on incorporation day. It should state why the company is a SAS or SARL, who will control it, how an investor or new partner can enter, how a founder can leave, which person will manage it, how remuneration will be treated, and which documents prove the foreign ownership chain. It should attach the current articles, shareholders\u2019 agreement if any, capital table, beneficial-owner analysis, registered-office proof, filing receipt and post-registration calendar. This record makes later advice faster and helps the company explain its choices to a bank, investor, tax official or court.<\/p>\n

Conclusion<\/h2>\n

A SAS is generally the stronger fit for a foreign founder who needs flexible governance, a corporate shareholder, future investment, negotiated control rights or a legal-person president. A SARL is often more proportionate for a stable and closely held operation whose partners prefer a prescribed framework and whose manager can be a natural person. Both forms provide limited liability, but neither form removes the need for proper capital, accurate filings, tax analysis, social-security planning and evidence of who actually controls the company.<\/p>\n

The decision should be made before the capital is deposited and before the articles are signed. Compare the ownership chain, the management role, the expected financing, the tax and social objectives, the transfer scenario and the first-year compliance calendar. Then file the structure that reflects the real business. A carefully drafted SAS is not automatically better than a carefully drafted SARL; the legal form is useful only when its governance and documents match the project.<\/p>\n

Besoin d’un avis rapide sur votre dossier.<\/h2>\n

You can arrange a telephone consultation within 48 hours with a lawyer from our firm to compare the SAS, SARL, branch and subsidiary options for your French project.<\/p>\n

We can review your ownership chain, draft governance plan and incorporation documents before filing.<\/p>\n

Call +33 6 46 60 58 22<\/a> to discuss your situation, or use the contact form for the firm<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

A practical legal comparison of the SAS and SARL for foreign founders, covering governance, control, tax, social security, documents and French registration.<\/p>\n","protected":false},"author":251031309,"featured_media":4186,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80314,80313],"tags":[],"class_list":["post-2097308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decryptage","category-doing-business-in-france"],"yoast_head":"\nSAS or SARL in France for a Foreign Founder: Which Structure Should You Choose? - Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.fr\/en\/2026\/08\/18\/sas-or-sarl-france-foreign-founder-which-structure-choose\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SAS or SARL in France for a Foreign Founder: Which Structure Should You Choose?\" \/>\n<meta property=\"og:description\" content=\"A practical legal comparison of the SAS and SARL for foreign founders, covering governance, control, tax, social security, documents and French registration.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.fr\/en\/2026\/08\/18\/sas-or-sarl-france-foreign-founder-which-structure-choose\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-18T13:02:47+00:00\" \/>\n<meta name=\"author\" content=\"Kohen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kohen\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"23 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/18\\\/sas-or-sarl-france-foreign-founder-which-structure-choose\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/18\\\/sas-or-sarl-france-foreign-founder-which-structure-choose\\\/\"},\"author\":{\"name\":\"Kohen\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#\\\/schema\\\/person\\\/6254a643e6239d803134a01c800381bd\"},\"headline\":\"SAS or SARL in France for a Foreign Founder: Which Structure Should You Choose?\",\"datePublished\":\"2026-08-18T13:02:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/18\\\/sas-or-sarl-france-foreign-founder-which-structure-choose\\\/\"},\"wordCount\":4662,\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/18\\\/sas-or-sarl-france-foreign-founder-which-structure-choose\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/corentin-J5TYAxwQoM8-unsplash.webp\",\"articleSection\":[\"D\u00e9cryptage\",\"Doing Business in France\"],\"inLanguage\":\"en-US\",\"citation\":\"SAS or SARL in France for a Foreign Founder: Which Structure Should You Choose?\",\"about\":[{\"@type\":\"Thing\",\"name\":\"D\u00e9cryptage\"},{\"@type\":\"Thing\",\"name\":\"Doing Business in France\"}],\"dateModified\":\"2026-08-18T13:02:47+00:00\",\"speakable\":{\"@type\":\"SpeakableSpecification\",\"cssSelector\":[\".article-content > p:first-of-type\"]}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/18\\\/sas-or-sarl-france-foreign-founder-which-structure-choose\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/18\\\/sas-or-sarl-france-foreign-founder-which-structure-choose\\\/\",\"name\":\"SAS or SARL in France for a Foreign Founder: Which Structure Should You Choose? 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