在法国成立公司时, company founders are required to choose the form of their future legal entity. French company law offers a variety of different corporate structures. 的 choice is decisive for the future legal status as well as for tax, 行政和劳工法目的. A chosen company structure can be changed at any time via a resolution of the company’s shareholders.
在法国，成立公司不需要公证员. As lawyers specialising in company law in France, we can take care of the 贵公司的成立 并在所有相关的法律事务中支持和陪伴您.
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法国法律实体的类型
Here below you will find a quick outline of the different types of legal entities in France:
有限责任合伙 集体社会组织(SNC)
的 社会主义是集体的 (SNC) is a company form in which the shareholders (at least 2) have a commercial status and are jointly liable for the debts of the company. 没有最低资本限制.
公众有限责任公司 社会组织(SA)
的 法国anonyme (SA)是至少有两个股东的法团. This French entity can be managed by a board of directors with a chairman or by a supervisory board with an administrative director.
私人有限责任公司 社会
的 社会责任是有限的 (SARL) is a legal entity in which shareholders (between 2 and 100) are only liable for the debts of the company up to their personal capital contribution. 在法国没有最低资本要求.
其他法国法人:
-如果只有一个股东，该公司是一家 企业个人责任有限公司(EURL).
-如果合作伙伴从事受监管的自由职业(例如. 医生或律师)，该公司是一个 社会、职业、职业、职业、职业、职业、职业、职业、职业、职业. If a public limited liability company needs to be established, it takes the legal form of a 社会组织(社会组织):社会组织(社会组织).
– A 社会组织-简化的社会组织-简化的社会组织-简化的社会组织 也可以建立为 简化有限责任公司 (见下文).
简化有限责任公司 社会-简化行为-社会-简化行为-社会-简化行为
的 社会行为简化了社会行为 (SAS)在法国是一个非常受欢迎的法人实体. It is a simplified capital company in which shareholders (at least 2) are only liable for the company’s debts up to their personal capital contribution (like in the private limited liability company (SARL)). 没有最低资本要求. 与SARL相比, the company’s founders have a lot more freedom when it comes to the articles of association. 如果只有一个股东，则该法人实体为 社会-个体-个体-个体-个体-个体(SASU).
成立一家法国公司
In France companies are established with the local company register (RCS) of the commercial court having jurisdiction. Jurisdiction is determined by the location of the company’s registered office. 注册大约需要两周时间. 没有登记, the company has no legal personality and therefore cannot act in its external business relationships.
除了, in France it is mandatory to open a company bank account in which at least half of the share capital must be paid in. French banks usually require the bank account to be opened in the presence of the future company’s director. 此外, 公司还需要注册办事处, 那可以是租来的办公空间，也可以是一个邮筒.
当一家公司在法国注册成立时, individuals holding more than 25% of the share capital or having more than 25% of the voting rights in the company need to be declared to the register. 在商业登记簿上登记后, 公司收到一个“Kbis”, 哪个是商业登记摘录. 摘自商业登记簿, articles of association and shareholders’ resolutions can be requested and viewed on the official register’s website: www.infogreffe.fr
法国的税务顾问和公司审计员
All companies incorporated in France are subject to accounting obligations. For instance, companies must file balance sheets annually with the commercial register. Many companies delegate accounting obligations to external tax advisors if they do not have their own internal accounting. 然而，没有法律义务指定税务顾问.
所谓的公司审计师的任命 会计专员，需要区别于公司的税务顾问. 的 legal requirement to appoint a French company auditor for a duration of at least 6 years depends on the company’s balance sheet, 它的营业额和员工人数. 例如, 查询SARL, the appointment of a company auditor is mandatory if two of the three following thresholds are met:
-资产负债表总额为400万欧元
-营业额800万欧元(不含增值税)
- 50名员工
An auditor may also be appointed at the request of shareholders with at least 1/3 of the share capital. Failure to appoint an auditor despite exceeding the thresholds is punishable by imprisonment of 2 years and a fine of € 30,000.
法国董事总经理的责任
在法国成立公司时 and during the entire duration of the managing director’s appointment, she/he is civilly and criminally liable and bears responsibility for tax problems in case of mismanagement. 这适用于内部和外部. Mistakes by a managing director occur when he/she is performing his/her duties, 以主动和被动的方式.
基本要求是主管的错误造成损害.g. non-compliance with the articles of association or disloyal behaviour towards the company). 在外部关系中, the wrongful conduct of the managing director has the consequence that the company itself is bound by the act towards third parties. 除非能证明对方有恶意行为.
破产时, 破产管理人可以, 在某些情况下, 对总经理的不当行为负有个人责任. 的 company’s managing director is then liable with his/her private assets. Even in the case of shareholders whose liability is reduced to the share capital, 在某些情况下，责任限额可以延长.
法国的破产程序
A company is legally insolvent when its available funds (assets) are no longer sufficient to meet its liabilities. 在这种情况下，破产申请 Dépôt de Bilan，必须向商事法院或地方法院提交. 的 insolvency petition must be filed with the court having jurisdiction within a maximum of 45 days from the date of insolvency. 如果不这样做，可能会导致破产延迟.
法国法律规定了不同的破产程序, 视乎公司能否重组(补偿或清算). 在某些情况下, it is also possible to seek the protection of the court in the event of financial difficulties without filing for insolvency (调解程序).
尽管如此, a company may be dissolved by a resolution of the shareholders at any time. If the parent company abroad is the sole shareholder of the French subsidiary, a so-called 传输线普遍存在，也称为TUP.e. “merger”, automatically takes place with the dissolution of the subsidiary.
结论:法国公司法
的re are a many legal aspects that must be consider when establishing a company in France. From choosing the appropriate corporate structure to establishing the company in France as well considering tax and liability-related questions. 作为专门研究法国公司法的律师, we support and accompany you during the establishment and existence of your company in France.