Founding a company in France – Establishing a company in France.
想要在法国成立公司的投资者必须首先问自己,哪种形式的公司最能满足他们的需求:SARL, EURL, SELARL, SA, SAS or SNC. 法国公司法规定了几种不同形式的公司, 每一种都涉及责任和财政法律方面的不同后果.
因此,建议任何希望在法国创业的企业家在成立公司之前咨询专业律师和/或税务顾问. 虽然在大多数情况下,将法国公司转变为另一种形式的公司是可能的, this involves significant financial and legal costs.
Types of company that can be formed in France:
SARL (société à responsabilité limitée)
The SARL, 哪个是德国的有限责任公司,哪个是美国的有限责任公司, 对法国新成立的公司来说,最具吸引力和最普遍的结构是什么. 这种结构的一个主要优点是相对简单的管理和责任仅限于公司的合资资本(第2条). L. 223-1 ff. Code de Commerce). French law does not stipulate a minimum capital. However, 需要注意的是,资金数额必须出现在公司文具上, and therefore plays an important role in terms of image. At least two shareholders are required to form the company.
SARL由一名或多名董事总经理管理,董事总经理也可能是股东. 法国的《十大菠菜台子》进一步简化了SARL的法律要求.g. 在至少50%的股东同意的情况下,由总经理单独决定在法国境内的业务搬迁). 同样有趣的是,2015年5月,最高法院裁定股东可以做出具有法律约束力的决定, 即使这些与法规和具体规定有明显的矛盾, formal requirements provided, 只要这些决定是一致的(上诉法院商业法庭), audience publique du 12 mai 2015, pourvoi n° 14-13744).
EURL (entreprise unipersonnelle à responsabilité limitée)
In contrast to the SARL, the EURL has only one shareholder (Art. L. 223-1, L. 223-4 ff., L. 223-31, D. 223-2 and Annexe 2-1). 管理EURL的法律规定与SARL的基本相同. However, a key difference lies in taxation, 因为EURL的唯一股东的收益需要缴纳所得税. 股东有权选择缴纳营业税而不缴纳所得税. 非董事总经理的独资经营者可为该公司的雇员(上诉法院), Chambre Sociale, audience publique du 11 juillet 2012, pourvoi n°11-12161).
SELARL (société d’exercice libéral à responsabilité limitée)
A special form of SARL, the SELARL, was created for self-employed professionals (lawyers, physicians, etc.). For this reason, 条例已针对具有自雇专业人员必须遵守的道德义务的SARL进行了调整(e).g. prior approval by the responsible chamber of trade). At least two shareholders are required. In the case of a single shareholder, the structure is a SELARLU. The SELARL is represented by one or more managing directors, who must also pursue a self-employed profession. At 100 shareholders or more, SELARL变成了SELAFA (sociacemosterdous forme de sociacemostersical,化名)。.
The French Macron Act has led to some changes, 这当然也影响了法国律师的职业,他们在法国的SELARL框架内运作. These regulations took effect on August 8, 2015. Now, 不从事自雇职业的股东可持有SELARL 49%的股份. If shareholders practice a freelance trade in Europe outside of France, 他们现在也能够持有法国的大部分股票(医疗保健行业除外)。, 只要至少有一名(少数)股东仍在法国从事自由职业.
这与自由职业合伙人所熟悉的第二种公司结构不同, the SCP (société civile professionnelle). 与SELARL相反,金融责任不可能仅限于公司资本. The business earnings of each shareholder are subject to income tax.
SA (société anonyme)
SA最接近于德国的Aktiengesellschaft或美国的corporation (Art . 1). L. 225-1 ff. Code du Commerce). 它需要至少7名股东,总股本为3.7万欧元. It is run by a president and a general director. This may be the same person. A supervisory board with at least three members is also required. Upon dismissal of supervisory board members, 重要的是要确保成员在股东决定之前知道解雇的原因(最高上诉法院), Chambre commerciale, 14 mai 2013). Financial liability is limited to the corporate assets. When first establishing a company in France, this company structure is less commonly chosen due to its complexity.
SAS (société par actions simplifiée)
简化公司在法国非常流行,也是我们公司在法国成立新公司的首选(至少在成立外国母公司的法国子公司时)。. Despite the great popularity of this structure, 令人惊讶的是,在商法典(L227-1至L227-20和L.244-1 to L.244-4).
这意味着在公司章程中可以相对自由和灵活地设计结构和管理. No legal minimum capital requirement is defined. At least two shareholders and a president are required. If only one shareholder exists, 其结构是SASU(社会、薪金和行动简化、薪金和个人)。. Financial liability is limited to the corporate capital. 另一个好处是,总统不受RSI社会保险制度的约束, but instead to the “régime des assimilé salariés,” i.e. the general social insurance system.
SNC (société en nom collectif)
The general partnership is relatively rare in France, 因为合伙人的财务责任并不局限于公司的资产. At least two partners are required to form the company. The company is represented by one or more managing directors.
Liability: Managing director liability in France
对股东来说,了解员工责任的一般特征也很重要, managing directors, and presidents in France. In France, the managing directors and presidents are liable to the company, its shareholders, 也对第三方(至少是故意行为)违反法律法规或法定要求的不当行为. 如果董事总经理和总裁在自己的业务管理中存在不当行为,也存在责任风险, 这也可能导致公司以及股东直接提出损害索赔(L. 223-22 (SARL), L. 225-251 (SA), L. 227-8 (SAS)).
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