Creating a SAS in France: How It Works (Step-by-Step)

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The Société par Actions Simplifiée (SAS) is one of the most popular company structures in France, especially for entrepreneurs, startups, and international founders. It offers strong flexibility in governance, a modern legal framework, and protects the personal assets of the founders.

1. Why choose a SAS?

A SAS offers several key advantages:

  • Flexible governance: you can adapt the bylaws to your business model and organize decision-making freely.

  • Limited liability: your responsibility is limited to the amount of your contributions.

  • Attractive for investors: the SAS structure is well-suited for fundraising and welcoming new shareholders.

  • Strong credibility: widely used for small and large businesses, including subsidiaries of foreign groups.

2. Main steps to create a SAS in France

a. Drafting the bylaws
This is the most important part. The bylaws define how the company operates: capital structure, roles of shareholders, transfer of shares, appointment of the president, and other governance rules.

b. Depositing the share capital
The capital must be deposited in a bank account, with a notary, or with the Caisse des Dépôts. Once the deposit is made, a capital certificate is issued.

c. Publishing a legal notice
A notice of incorporation must be published in an authorized legal newspaper (JAL). This is a mandatory formality to make your company official.

d. Filing the incorporation request
The final administrative step is filing the documents with the French Business Formalities Center (Guichet Unique). After validation, you receive your Kbis, which is the official registration certificate of the company.

3. Tax and social regime

A SAS is automatically taxed under corporate income tax (IS), but it can temporarily opt for personal income tax (IR) for small businesses under certain conditions. The president of the SAS is treated as an assimilated employee, which generally offers better social protection than the self-employed regime.

4. How long does it take?

On average, creating a SAS takes between 3 and 10 working days, depending on how quickly the bylaws are prepared and the supporting documents are submitted.

5. Do you need an expert?

While creating a SAS is accessible in theory, the complexity comes from:

  • properly drafting the bylaws,

  • choosing the right tax regime,

  • complying with legal formalities,

  • anticipating future investors or partners.

A small mistake at the beginning can become very costly later (especially during fundraising or when welcoming a new shareholder). This is why many founders use a legal and tax expert.

Support for International Founders and Entrepreneurs

If you are an expat, non-resident, or entrepreneur unfamiliar with the French system, professional assistance is strongly recommended to avoid delays, legal risk, or tax misalignment.

ESCEC International accompanies founders step-by-step with company creation, French tax requirements, and ongoing compliance, making the process easier and secure from day one.

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