{"id":2122611,"date":"2026-09-16T15:55:40","date_gmt":"2026-09-16T13:55:40","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/16\/foreign-director-france-pay-salary-dividends-social-charges-liability-abroad\/"},"modified":"2026-09-16T15:55:40","modified_gmt":"2026-09-16T13:55:40","slug":"foreign-director-france-pay-salary-dividends-social-charges-liability-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/16\/foreign-director-france-pay-salary-dividends-social-charges-liability-abroad\/","title":{"rendered":"How a Foreign Director Gets Paid by a French Company: Salary vs Dividends, Social Charges and Personal Liability"},"content":{"rendered":"

You have just created your French company from abroad, the Kbis<\/a> company identity card sits in your inbox, and now comes the question every foreign founder asks first: how do I actually pay myself? In France the answer is never simply “send the money”. The way you take cash out of a French company depends on your exact mandate, and each route carries its own social charges, its own tax bill and its own personal liability. A president of a SAS<\/strong>, the soci\u00e9t\u00e9 par actions simplifi\u00e9e, the flexible joint-stock company most foreign founders choose, belongs to the general social security scheme. A majority manager of a SARL<\/strong>, the soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, the French limited liability company with stricter rules, belongs to the self-employed scheme and can see part of his dividends reclassified as salary for social charges. Choose the wrong vehicle, vote yourself the wrong remuneration, or mix company money with personal spending, and you face reassessment by URSSAF<\/strong>, the French social contributions collector, a personal bill for company debts in insolvency, or even criminal prosecution for misuse of company assets. This guide explains, entirely in English and with the exact French rules, which mandate costs less in social charges, how salary and dividends are each taxed, whether you can be removed overnight, and which reflexes keep a non-resident director safe.<\/p>\n

French vocabulary first, because every payslip, tax notice and court letter you receive uses it. The RCS<\/strong>, Registre du commerce et des soci\u00e9t\u00e9s, is the company register kept by the greffe<\/strong>, the clerk’s office of the commercial court, which issues your Kbis<\/strong>. URSSAF<\/strong>, Unions de recouvrement des cotisations de s\u00e9curit\u00e9 sociale et d’allocations familiales, collects social contributions on salaries. The SSI<\/strong>, S\u00e9curit\u00e9 sociale des ind\u00e9pendants, covers self-employed managers. The DSN<\/strong>, d\u00e9claration sociale nominative, is the monthly payroll return your accountant files. The BODACC<\/strong>, Bulletin officiel des annonces civiles et commerciales, publishes insolvencies and enforcement measures. PFU<\/strong> means pr\u00e9l\u00e8vement forfaitaire unique, the 30% flat tax on dividends for French residents. CSG-CRDS<\/strong> are the general social levies on income and capital. IS<\/strong> is imp\u00f4t sur les soci\u00e9t\u00e9s, French corporate tax, and IR<\/strong> is imp\u00f4t sur le revenu, personal income tax.<\/p>\n

I. Which company mandate should a foreign founder choose to run and pay themselves in France?<\/h2>\n

A. SAS president or SARL manager: which status costs less in French social charges?<\/h3>\n

Most foreign founders hesitate between two vehicles: the SAS, run by a pr\u00e9sident<\/strong>, and the SARL, run by a g\u00e9rant<\/strong>. A single-member SAS is called a SASU<\/strong>, soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle, and a single-member SARL an EURL<\/strong>, entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e. Both give you limited liability as a shareholder, but your position as a director is taxed and charged very differently, and that difference decides how much of each euro you keep.<\/p>\n

The president of a SAS is an assimil\u00e9 salari\u00e9<\/strong>, literally “treated like an employee” for social security, without being an employee under labour law. The statute is explicit: among the persons compulsorily covered by the general scheme are “Les pr\u00e9sidents et dirigeants des soci\u00e9t\u00e9s par actions simplifi\u00e9es et des soci\u00e9t\u00e9s d’exercice lib\u00e9ral par actions simplifi\u00e9es<\/a>“, the presidents and officers of simplified joint-stock companies. In practice this means that any salary voted to you as president bears the full general-scheme contributions: roughly 45% employer charges and 22% employee charges on gross salary, collected by URSSAF on the basis of Article L242-1 of the Social Security Code<\/a>, which seats contributions on activity income as defined for CSG purposes. You get in return the protection of the general scheme: daily sickness allowances, maternity cover, family benefits and a basic plus supplementary pension that accrues with declared salary. What you never get, even as assimil\u00e9 salari\u00e9, is unemployment insurance: a company officer cannot claim French unemployment benefits on the end of his mandate, because there is no employment contract and no subordination. Foreign founders who count on a safety net if the venture fails must understand this from day one.<\/p>\n

The majority g\u00e9rant of a SARL lives in the opposite world: he is a TNS<\/strong>, travailleur non salari\u00e9, a self-employed worker covered by the SSI rather than the general scheme. Contributions are governed by Article L131-6 of the Social Security Code<\/a>, which seats self-employed contributions on professional income, and the overall rate lands around 40 to 45% of that income, with minimum flat contributions due even in a loss-making year. The protection is thinner: no daily allowances during the first years in some cases, a less generous pension, and complementary cover you must organise yourself. The trade-off is cost at higher incomes and, above all, flexibility on dividends, as explained below. Note the boundary line inside the SARL itself: a minority or equal-share manager is not a TNS at all. The same Article L311-3 covers “Les g\u00e9rants de soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e et de soci\u00e9t\u00e9s d’exercice lib\u00e9ral \u00e0 responsabilit\u00e9 limit\u00e9e \u00e0 condition que lesdits g\u00e9rants ne poss\u00e8dent pas ensemble plus de la moiti\u00e9 du capital social<\/a>“, minority managers who together hold no more than half the capital. If you hold 50% or less with a partner, you are assimil\u00e9 salari\u00e9 like a SAS president; cross above 50% alone or with family shares counted with yours, and you fall into the TNS scheme with its minimum contributions and its dividend trap.<\/p>\n

For a foreign founder, three practical consequences follow. First, a SAS president who takes no salary pays no social contributions at all, which makes the SAS attractive for a founder who lives abroad, draws dividends only, and keeps health cover in his home country; but zero salary also means zero French pension quarters, zero sickness cover and, for a resident, no health insurance beyond universal residence-based cover. Second, a majority SARL manager pays minimum SSI contributions from the first year even with no profit, so a dormant or pre-revenue SARL still generates social bills, whereas an unpaid SAS president costs nothing in contributions. Third, if you cumulate a genuine employment contract with your mandate, for example as CTO alongside the presidency, French courts require a real relationship of subordination for distinct technical duties, a separate pay and working time, and effective control by someone else in the company; a sole shareholder who obeys only himself never qualifies, and URSSAF regularly rejects fictitious contracts used to open unemployment rights. Decide your status before registration, because switching from SARL to SAS later means a conversion procedure, a new Kbis and amended contracts, while the social bills already issued stay due.<\/p>\n

B. Salary or dividends: how is each euro paid by your French company taxed?<\/h3>\n

Once the mandate is chosen, the second choice is the mix between salary and dividends, and the arithmetic differs sharply between residents and non-residents. Salary is deductible from the company’s taxable profit, so it reduces the 25% corporate tax, but it carries full social contributions and personal income tax. Dividends are paid from after-tax profit, so they carry no corporate deduction, but for a SAS president they carry no social contributions either, only tax. The optimal mix is therefore a calculation, not a reflex, and it must be redone every year.<\/p>\n

Salary voted to a majority SARL manager is taxed as personal income in his hands by an express rule: “Les traitements, remboursements forfaitaires de frais et toutes autres r\u00e9mun\u00e9rations sont soumis \u00e0 l’imp\u00f4t sur le revenu au nom de leurs b\u00e9n\u00e9ficiaires<\/a>“, salaries, flat expense reimbursements and all other remuneration are subject to income tax in the name of the recipient. The same logic applies to a SAS president’s salary, taxed in the traitements et salaires category with the standard 10% allowance or actual expenses. On the company side, that salary and its employer charges reduce the IS base, which at 25% makes each euro of gross salary cheaper than it looks. The company’s impots.gouv.fr<\/a> filings must match the DSN payroll returns and the minutes fixing your pay; a salary with no written decision of the shareholders or the competent body is the first thing a tax auditor challenges. If you live outside France, salary for duties actually performed in France is French-source income and taxable in France subject to the applicable tax treaty, so a founder who flies in monthly to manage the Paris office generally owes French tax on that portion, with a credit or exemption at home depending on the treaty.<\/p>\n

Dividends follow the opposite path. For a French-resident founder, distributions bear the PFU: the paying company withholds a down payment because “Les personnes physiques fiscalement domicili\u00e9es en France au sens de l’ article 4 B qui b\u00e9n\u00e9ficient de revenus distribu\u00e9s mentionn\u00e9s aux articles 108 \u00e0 117 bis et 120 \u00e0 123 bis sont assujetties \u00e0 un pr\u00e9l\u00e8vement au taux de 12,8 % .<\/a>“, resident individuals receiving distributed income suffer a 12.8% levy, and the final bill is set by Article 200 A of the General Tax Code<\/a> at a 30% flat rate including 17.2% social levies, with an option for the progressive scale plus 40% allowance for smaller incomes. Dividends also support the CSG-CRDS wealth levies through Article L136-6 of the Social Security Code<\/a>, which submits investment income of French residents to the contribution on wealth income. For a non-resident shareholder, France generally applies a withholding tax on the gross dividend, commonly 25%, reducible to 15% or less under most treaties, including the parent-subsidiary exemption inside the EU; the reclaim procedure, forms and deadlines are described in our dedicated guide on French dividends paid abroad: withholding, treaty caps and how to reclaim overpaid tax<\/a>, which you should read before distributing. Timing matters as well: dividends can only be voted from distributable profit after approval of the annual accounts, with an auditor’s report above thresholds, while an interim dividend requires a certified balance sheet; a distribution voted without profit is a fictitious dividend and exposes the managers who organised it to five years’ imprisonment and a 375,000 euro fine under Article L241-3 of the Commercial Code<\/a> for SARL managers and Article L242-6 of the Commercial Code<\/a> for SAS officers.<\/p>\n

The SARL dividend trap is the rule most foreign founders discover too late. A majority TNS manager does not enjoy the SAS president’s exemption: the portion of his dividends exceeding 10% of a reference amount, share capital including premiums held in full ownership or usufruct plus shareholder current-account balances, is reclassified into the social contributions base. The statute provides that the contribution base includes “Sur la part des dividendes et des revenus mentionn\u00e9s aux a et b de l’article 111 , \u00e0 l’ article 111 bis et au 4\u00b0 de l’article 124 du code g\u00e9n\u00e9ral des imp\u00f4ts per\u00e7us par les travailleurs ind\u00e9pendants, leurs conjoints ou les partenaires auxquels ils sont li\u00e9s par un pacte civil de solidarit\u00e9 ou leurs enfants mineurs non \u00e9mancip\u00e9s qui est sup\u00e9rieure \u00e0 10 % d’un montant de r\u00e9f\u00e9rence constitu\u00e9 du capital social, primes d’\u00e9mission incluses, d\u00e9tenu en toute propri\u00e9t\u00e9 ou en usufruit par ces m\u00eames personnes et des sommes inscrites dans leurs comptes courants d’associ\u00e9s<\/a>“, the share of dividends above 10% of that reference amount. Concretely, a SARL with 10,000 euros of capital whose majority manager takes 60,000 euros in dividends sees roughly 59,000 euros pulled into SSI contributions at around 40%, a bill the SAS president next door never pays. The SAS therefore wins for dividend-heavy strategies, while the SARL can win for salary-heavy strategies at moderate incomes where TNS rates undercut the general scheme and the 26% allowance on the TNS base applies. Run both scenarios with your accountant before the first euro: once dividends are voted and paid, the social charge is due and cannot be reclassified retroactively.<\/p>\n

II. What personal risks does a foreign director run in France and how do you contain them?<\/h2>\n

A. Can you be removed overnight and forced to pay company debts from your own pocket?<\/h3>\n

Limited liability protects your shares, not your conduct. As soon as you manage, sign, hire or move money, French law attaches personal duties to your mandate, and a foreign director is no harder to sue than a French one. Two questions dominate: can the shareholders remove you without warning, and can creditors reach your personal assets if the company fails?<\/p>\n

Removal depends entirely on the vehicle. In a SAS, the law is silent and your articles of association decide everything. The Cour de cassation confirmed that “les conditions dans lesquelles les dirigeants d’une soci\u00e9t\u00e9 par actions simplifi\u00e9e peuvent \u00eatre r\u00e9voqu\u00e9s de leurs fonctions sont, dans le silence de la loi, librement fix\u00e9es par les statuts, qu’il s’agisse des causes de la r\u00e9vocation ou de ses modalit\u00e9s<\/a>“, the conditions for removing SAS officers are freely set by the articles, whether causes or procedure (Cass. com., 9 March 2022, No. 19-25.795). Well-drafted SAS articles therefore provide removal at any time without grounds and without compensation, which protects the investor but leaves the foreign president exposed; poorly drafted articles that promise a fixed term or a just cause open the door to damages litigation in Paris while you live abroad. Read your own articles before any conflict, and if you are the investor-director, write the removal clause, the notice, the hearing right and the absence of severance in plain language. In a SARL, the statute sets the default: “Si la r\u00e9vocation est d\u00e9cid\u00e9e sans juste motif, elle peut donner lieu \u00e0 des dommages et int\u00e9r\u00eats<\/a>“, removal without just cause can give rise to damages. A SARL manager is therefore removable at any time by the majority, but an abusive or brutal removal without genuine grounds founds a damages claim, and any shareholder can also ask the court to remove a manager for lawful cause. A foreign minority founder who accepts the g\u00e9rance without a shareholders’ agreement should know that the majority can replace him at the next meeting, so the protection must be written in advance: reinforced majority for removal, severance terms, and a paid notice period.<\/p>\n

Insolvency is the second front. If your French company enters court-ordered liquidation with assets insufficient to pay creditors, the court can order the directors who contributed to the shortfall through faulty management to pay all or part of it personally. Article L651-2 of the Commercial Code<\/a> states that “le tribunal peut, en cas de faute de gestion ayant contribu\u00e9 \u00e0 cette insuffisance d’actif, d\u00e9cider que le montant de cette insuffisance d’actif sera support\u00e9, en tout ou en partie, par tous les dirigeants de droit ou de fait, ou par certains d’entre eux, ayant contribu\u00e9 \u00e0 la faute de gestion<\/a>“, the court may charge de jure or de facto directors who contributed to the asset shortfall through faulty management. Continuing a loss-making business with no restructuring plan, keeping no usable accounts, or using company funds for personal purposes are classic faults. The Cour de cassation recently drew the boundary in favour of honest directors: “La loi du 9 d\u00e9cembre 2016, qui \u00e9carte, en cas de simple n\u00e9gligence dans la gestion de la soci\u00e9t\u00e9, la responsabilit\u00e9 du dirigeant au titre de l’insuffisance d’actif, est applicable imm\u00e9diatement aux proc\u00e9dures collectives en cours et aux instances en responsabilit\u00e9 en cours<\/a>“, the 2016 statute excluding liability for mere negligence applies immediately to ongoing proceedings (Cass. com., 2 October 2024, No. 23-15.995). Simple negligence no longer suffices; the liquidator must prove real management fault that contributed to the shortfall. Alongside this civil action, managers answer for breaches of company law and the articles: “Les g\u00e9rants sont responsables, individuellement ou solidairement, selon le cas, envers la soci\u00e9t\u00e9 ou envers les tiers, soit des infractions aux dispositions l\u00e9gislatives ou r\u00e9glementaires applicables aux soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e, soit des violations des statuts, soit des fautes commises dans leur gestion<\/a>“, SARL managers answer individually or jointly for legal breaches, violations of the articles and management faults, and Article L227-8 of the Commercial Code<\/a> extends the equivalent board-liability rules to SAS presidents and officers. A foreign director who never attends meetings, signs whatever the local manager prepares, or lets accounts drift is not shielded by distance: courts treat the absent director as a director still.<\/p>\n

B. What reflexes protect a non-resident director against URSSAF reassessment and criminal exposure?<\/h3>\n

The most dangerous exposure is not the headline-grabbing trial but the slow accumulation of small irregularities that an auditor or a liquidator later assembles into a case. Foreign directors are particularly exposed because distance creates paperwork gaps: unsigned minutes, mixed transfers, missing justifications. Four reflexes, applied from the first month, prevent most disputes.<\/p>\n

First, decide and document every euro you take. Salary must rest on a written decision of the competent body, filed with the accounts and consistent with the DSN returns; dividends must follow approved accounts and a formal distribution vote within the legal calendar described in our guide to the French company legal calendar: approve, file and pay on time from abroad<\/a>. Current-account advances, the compte courant d’associ\u00e9 through which a founder lends to his own company, must be governed by a written agreement with an interest rate at or below the deductible cap, as explained in our analysis of shareholder loans to a French company: deductible rate cap, French tax and treaty relief<\/a>. The criminal courts show zero tolerance for personal spending routed through the company: in a 2025 case the Cour de cassation upheld an abuse-of-company-assets conviction where “le pr\u00e9venu ne peut justifier d’une contrepartie financi\u00e8re pour l’acquisition d’un v\u00e9hicule immatricul\u00e9 au nom de son p\u00e8re<\/a>“, the defendant could show no financial consideration for a vehicle bought with company funds but registered in his father’s name (Cass. crim., 14 May 2025, No. 23-81.673). A car, an apartment, family travel or a foreign school paid by the French company without a documented business reason and a proper accounting entry is not a perk, it is evidence. Keep company and personal flows on separate accounts, reimburse expenses against receipts only, and have your accountant book every director transaction monthly, not at year-end.<\/p>\n

Second, keep real accounts and file on time. Under Article L227-6 of the Commercial Code<\/a>, “Le pr\u00e9sident est investi des pouvoirs les plus \u00e9tendus pour agir en toute circonstance au nom de la soci\u00e9t\u00e9 dans la limite de l’objet social<\/a>“, the SAS president holds the widest powers to bind the company, and the SARL g\u00e9rant holds equivalent powers under Article L223-18 of the Commercial Code<\/a>; whoever can sign everything must also ensure everything is recorded. Incomplete or fictional accounts are themselves a management fault in insolvency cases and an aggravating fact in criminal ones. Foreign directors should impose three non-negotiable routines: monthly bookkeeping by a French accountant with bank reconciliation, annual accounts approved and filed with the greffe within the statutory deadlines, and a BODACC watch on the company’s name so that any summons, lien or procedure is caught immediately. The Guichet unique run by the INPI<\/a> centralises filings, and the practical steps are listed on service-public.fr<\/a>; use them rather than relying on informal advice from the company domiciliation agent.<\/p>\n

Third, manage the social bodies proactively instead of waiting for the reassessment letter. Register the salaried mandate with URSSAF from the first payslip, file the DSN every month, and answer every request for documents within the deadline, because silence converts a routine check into a formal reassessment with penalties. A TNS manager should verify his SSI calls, pay the flat minimums even in year one, and challenge any error through the formal dispute route rather than by stopping payment. If URSSAF serves a mise en demeure, the formal notice that starts enforcement, use the procedure set out in our guide on contesting a French URSSAF demand from abroad<\/a> instead of ignoring a French-language letter you half understood. For founders based in Paris and Ile-de-France, the competent bodies are the Paris commercial registry for filings and URSSAF Ile-de-France for collections, with the Paris courts for disputes; group your filings, your payroll and your disputes with one Paris-based adviser so nothing falls between two time zones. Practical details change regularly, so verify thresholds, rates and forms on the day you act rather than relying on last year’s memo.<\/p>\n

Conclusion<\/h2>\n

A foreign founder who runs a French company chooses twice: first the mandate, then the pay mix. The SAS presidency offers the general social scheme, cost-free absence of salary, and dividends free of social contributions, at the price of heavy charges on any salary and removal terms dictated solely by your articles. The majority SARL management offers cheaper contributions at moderate incomes but adds minimum bills from year one and pulls dividends above 10% of the capital reference back into social contributions. Salary reduces corporate tax and builds pension rights; dividends avoid social charges in a SAS but require real profit, formal votes and treaty-aware withholding for non-residents. Above both choices stands personal liability: removable at will under your articles or by majority vote, answerable for management faults toward the company and third parties, chargeable for the insolvency shortfall only on proven fault beyond mere negligence, and criminally exposed for any personal use of company money. Document each remuneration, keep genuine accounts, file and pay through the proper bodies, and have the articles, the pay mix and the distribution calendar reviewed before the first euro moves. Managed that way from abroad, a French company pays its foreign director legally, cheaply and without turning a tax optimisation into a personal debt or a criminal file.<\/p>\n

Need a quick opinion on your case<\/h2>\n

If you run a French SAS or SARL from abroad and hesitate between salary and dividends, or if URSSAF, the tax office or a co-shareholder challenges your director pay, get advice before the next vote or deadline. Our firm offers a telephone consultation within 48 hours with a lawyer of the firm, for clients in Paris and across Ile-de-France as well as foreign founders managing a French company remotely.<\/p>\n

Call 06 46 60 58 22<\/a> (Ma\u00eetre Reda Kohen).<\/p>\n

Or use our contact page<\/a> to send your articles, pay decision or URSSAF letter for review.<\/p>\n","protected":false},"excerpt":{"rendered":"

Foreign founder running a French SAS or SARL? 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