{"id":13281,"date":"2026-07-20T16:21:42","date_gmt":"2026-07-20T14:21:42","guid":{"rendered":"https:\/\/sedi.pixecom.site\/sedi\/?post_type=services&#038;p=13281"},"modified":"2026-07-20T16:24:26","modified_gmt":"2026-07-20T14:24:26","slug":"sarl-uk","status":"publish","type":"services","link":"https:\/\/sedi.pixecom.site\/sedi\/services\/sarl-uk\/","title":{"rendered":"MFRUK-SARL"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13281\" class=\"elementor elementor-13281\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d753cc e-flex e-con-boxed e-con e-parent\" data-id=\"6d753cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a7d8c06 e-con-full e-flex e-con e-child\" data-id=\"a7d8c06\" data-element_type=\"container\" data-e-type=\"container\" 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class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13374 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/rfe-sole-representative-in-france\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">RFE Sole Representative in France<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13375 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/succursale-branch-2\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Succursale<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13376 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/sarl-uk\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">SARL<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13377 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/sas-uk\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">SAS<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13378 has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">MAIN ISSUES<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav 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data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e3bcb elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"66e3bcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/07\/HTF-Subsidiary-SARL-2024-French-Market-English-SEDI-GROUP-1-1.pdf\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"T\u00e9l\u00e9charger la fiche\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/07\/HTF-Subsidiary-SARL-2024-French-Market-English-SEDI-GROUP-1-1.pdf\" >\n\t\t\t\t\t\t\tT\u00e9l\u00e9charger la fiche\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d076a5 elementor-widget elementor-widget-text-editor\" data-id=\"2d076a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 class=\"p1\">S.A.R.L. soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/h1><h2>Filiale (Subsidiary)<\/h2><h3>SEVERAL OPTIONS TO DEVELOP YOUR ACTIVITY ABROAD<\/h3><h3>Non-Stable Establishments (Representation Purposes Only)<\/h3><h3>1. Representative Foreign Entity (RFE)<\/h3><p>The <strong>Representative Foreign Entity (RFE)<\/strong> acts on behalf of the foreign parent company and refers all business development matters to the parent company for validation.<\/p><p>The RFE <strong>cannot manage the entire commercial cycle<\/strong>. Otherwise, the parent company may be exposed to a tax reclassification as a <strong>permanent (stable) establishment<\/strong> in France.<\/p><h3>2. Liaison Office \/ Representative Office<\/h3><p>This legal form no longer exists as a separate legal status in France.<\/p><p>Although a foreign company may lease office premises in France, a <strong>SIRET number<\/strong> and official proof of existence (such as registration) are generally obtained only when employees are registered in France.<\/p><p>Any commercial activity exceeding a purely representative function may result in a tax reclassification as a permanent establishment.<\/p><h3>Stable Establishments (Subject to French GAAP Compliance)<\/h3><h3>3. Subsidiary<\/h3><p>A <strong>Subsidiary<\/strong> is a fully incorporated French company whose share capital is partially or wholly owned by the foreign parent company (see: <em>How to Form a SARL<\/em>).<\/p><p>It is subject to:<\/p><ul><li><p>French accounting regulations (French GAAP).<\/p><\/li><li><p>French corporate income tax.<\/p><\/li><\/ul><h3>4. Branch<\/h3><p>A <strong>Branch<\/strong> is a permanent establishment of a foreign company operating in France without share capital in France.<\/p><p>It is subject to:<\/p><ul><li><p>French accounting regulations (French GAAP).<\/p><\/li><li><p>French corporate income tax.<\/p><\/li><\/ul><h2>Tax Representation<\/h2><h3>5. Fiscal Representative \/ Fiscal Agent<\/h3><p>The <strong>Fiscal Representative (or Fiscal Agent)<\/strong> acts on behalf of the foreign parent company for French tax and VAT matters.<\/p><p>This arrangement is generally required when the foreign company does not have a registered permanent establishment in France but carries out transactions that require French tax and VAT registration, reporting, or compliance.<\/p><p>\u00a0<\/p><h1>SARL \/ SAS<\/h1><h2>Types of Limited Liability Companies in France<\/h2><p>In France, the two main forms of limited liability companies are the <strong>SARL<\/strong> and the <strong>SAS<\/strong>.<\/p><h3>SARL (Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e)<\/h3><p>In a <strong>SARL<\/strong>, each shareholder&rsquo;s voting rights at the General Meeting are proportional to the number of shares held.<\/p><h3>SAS (Soci\u00e9t\u00e9 par Actions Simplifi\u00e9e)<\/h3><p>An <strong>SAS<\/strong> offers greater flexibility by allowing the creation of different classes of shares, including shares with or without voting rights.<\/p><p>This structure may be particularly suitable when the company&rsquo;s legal representatives wish to:<\/p><ul><li><p>Involve employees in the company&rsquo;s profits.<\/p><\/li><li><p>Open the share capital to external investors.<\/p><\/li><li><p>Create different categories of shareholders with specific rights.<\/p><\/li><\/ul><h3>Incorporation Requirements<\/h3><h3>Shareholders<\/h3><ul><li><p><strong>Minimum:<\/strong> 1 shareholder (Single-Member SARL \u2013 <em>EURL<\/em>)<\/p><\/li><li><p><strong>Maximum:<\/strong> 100 shareholders (SARL)<\/p><\/li><\/ul><h3>Share Capital<\/h3><p>The minimum share capital is <strong>\u20ac1<\/strong>, following the <strong>Dutreil Law (August 2003)<\/strong>.<\/p><p>However, banks, investors, and suppliers often expect a higher level of paid-up capital for commercial and financial credibility, regardless of the legal minimum.<\/p><p>It is also important to note that share capital serves as a financial buffer to absorb potential losses.<\/p><p>Under French company law, shareholders&rsquo; equity must remain above <strong>50% of the registered share capital<\/strong>. If equity falls below this threshold, the company may be required to recapitalise within two years and may be classified by the <strong>Banque de France<\/strong> as a financially at-risk company.<\/p><h3>Incorporation Documents<\/h3><p>The following documents are generally required to incorporate a French company:<\/p><ol><li><p>Publication of the mandatory legal incorporation notice.<\/p><\/li><li><p>Three original signed copies of the Articles of Association (Bylaws).<\/p><\/li><li><p>Three signed copies of the Incorporation Minutes appointing the Legal Director(s).<\/p><\/li><li><p>Proof of the registered office, including either:<\/p><ul><li><p>A commercial lease agreement; or<\/p><\/li><li><p>A domiciliation agreement.<\/p><\/li><\/ul><\/li><li><p>A bank certificate confirming that the share capital has been deposited before registration.<\/p><\/li><li><p>Documents relating to the Legal Director (<em>G\u00e9rant<\/em>), including:<\/p><ul><li><p>A certified copy of a valid passport.<\/p><\/li><li><p>Proof of residential address.<\/p><\/li><li><p>Two sworn declarations (affidavits).<\/p><\/li><\/ul><\/li><li><p>Form <strong>M0<\/strong> together with the applicable registration fees payable to the <strong>Commercial Court Registry (Greffe du Tribunal de Commerce)<\/strong>.<\/p><\/li><li><p>Declaration of the <strong>Ultimate Beneficial Owner (UBO)<\/strong> (equivalent to the <strong>Person with Significant Control (PSC)<\/strong> register in the United Kingdom).<\/p><\/li><\/ol><h3>Time Required for the Registration of a SARL<\/h3><p>The average registration timeline for a <strong>SARL<\/strong> is as follows:<\/p><ul><li><p><strong>KBIS (Certificate of Incorporation)<\/strong> and <strong>INSEE registration:<\/strong> approximately <strong>3 weeks<\/strong>.<\/p><\/li><li><p><strong>VAT registration:<\/strong> approximately <strong>1 month<\/strong>.<\/p><\/li><\/ul><h3>Key Registration Documents and Identification Numbers<\/h3><p>Once the company has been incorporated, the following documents and registration numbers are issued:<\/p><ul><li><p><strong>KBIS<\/strong> \u2013 Certificate of Incorporation.<\/p><\/li><li><p><strong>INSEE Registration Certificate<\/strong>.<\/p><\/li><li><p><strong>Welcome Letter from the French Tax Authorities (Service des Imp\u00f4ts)<\/strong>.<\/p><\/li><li><p><strong>RCS Number<\/strong> (<em>Registre du Commerce et des Soci\u00e9t\u00e9s<\/em> \u2013 Commercial Register).<\/p><\/li><li><p><strong>SIRET Number<\/strong>.<\/p><\/li><li><p><strong>APE Code<\/strong> (Business Activity Code).<\/p><\/li><li><p><strong>French VAT Number<\/strong>.<\/p><\/li><\/ul><h3>Shareholding<\/h3><p>The shareholders of a <strong>SARL<\/strong> hold <strong>partnership interests (<em>parts sociales<\/em>)<\/strong> rather than ordinary shares (<em>actions<\/em>).<\/p><p>These partnership interests are allocated according to each shareholder&rsquo;s contribution to the share capital and in proportion to the nominal value of each interest.<\/p><p>Shareholder contributions may take several forms:<\/p><h3>1. Cash Contributions (<em>Apports en Num\u00e9raire<\/em>)<\/h3><p>Capital contributed in cash.<\/p><h3>2. Contributions in Kind (<em>Apports en Nature<\/em>)<\/h3><p>Contributions of tangible or intangible assets, including:<\/p><ul><li><p>Real estate.<\/p><\/li><li><p>Land.<\/p><\/li><li><p>Machinery and equipment.<\/p><\/li><li><p>Vehicles.<\/p><\/li><li><p>Goods and inventory.<\/p><\/li><li><p>Goodwill.<\/p><\/li><li><p>Trademarks and brands.<\/p><\/li><li><p>Patents.<\/p><\/li><li><p>Designs and models.<\/p><\/li><li><p>Lease rights.<\/p><\/li><li><p>Other business assets.<\/p><\/li><\/ul><h3>3. Contributions in Industry (<em>Apports en Industrie<\/em>)<\/h3><p>Contributions consisting of:<\/p><ul><li><p>Labour.<\/p><\/li><li><p>Technical expertise.<\/p><\/li><li><p>Professional know-how.<\/p><\/li><li><p>Services or specialised skills.<\/p><\/li><\/ul><h3>The Legal Director (<em>G\u00e9rant<\/em>)<\/h3><p>The <strong>G\u00e9rant<\/strong> must be a natural person and is generally appointed by the General Meeting of Shareholders for either a fixed or an indefinite term.<\/p><p>The Legal Director represents the company in dealings with third parties and has full authority to manage the company&rsquo;s day-to-day operations.<\/p><p>However, certain strategic decisions\u2014particularly those affecting the company&rsquo;s assets or long-term interests\u2014require prior approval from the General Meeting of Shareholders.<\/p><h3>Social Status of the Legal Director<\/h3><p>The company&rsquo;s shareholding structure directly determines the Legal Director&rsquo;s social security status.<\/p><p>Depending on the level of share ownership, the <strong>G\u00e9rant<\/strong> may be classified as either:<\/p><ul><li><p><strong>Self-employed (Travailleur Non Salari\u00e9 \u2013 TNS)<\/strong>; or<\/p><\/li><li><p><strong>Employee-equivalent (Assimil\u00e9 Salari\u00e9)<\/strong>.<\/p><\/li><\/ul><p>The applicable status has significant implications for social security contributions and employee benefits.<\/p><p>It is also strongly recommended to verify the Legal Director&rsquo;s entitlement to unemployment benefits with <strong>France Travail<\/strong> (formerly <strong>P\u00f4le emploi<\/strong>), as eligibility depends on the specific circumstances of the appointment and the existence of a genuine employment relationship.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Starting your business with us is easy! 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