Last reviewed April 2026 by Anna Modlinska, Company Formation Specialist

Ready-Made Shelf Companies in France (Société Préfabriquée / SARL ou SAS Prête à Reprendre)

When you need a French company that can sign a contract this week, a ready-made shelf company — a “société préfabriquée” or pre-registered SARL or SAS — is the fastest legal route into the EU’s third-largest economy. ShelfCompanies24 maintains a live inventory of clean, never-traded French SARL and SAS entities registered in the Registre du Commerce et des Sociétés (RCS), with paid-up capital social, an active SIREN/SIRET and a clean DGFiP (tax authority) record. Most transfers complete in 5–10 working days.

France combines Eurozone single-market access, a 25% standard CIT (15% reduced for SMEs on first €42,500), the world’s most extensive double-tax treaty network outside the UK, and an extraordinary research-and-development regime (Crédit d’Impôt Recherche — CIR — 30% on R&D spend up to €100m). Combined with the post-2017 SAS reforms making it the most flexible French corporate form, ready-made French companies suit cross-EU trading, IP-holding and innovation structures.

One-figure cost

Single fixed price covers SARL/SAS, RCS filing, registre des bénéficiaires effectifs (RBE), sworn translations and our agency fee.

One-stop-shop

Société préfabriquée + virtual siège + French banking + expert-comptable bundled.

Speed & service

Most transfers within 5–10 working days. French-speaking case manager.

Remote procedure

Sign at any French consulate, via eIDAS qualified electronic signature, or delegate to our Paris attorney via procuration notariée.

Burden is ours

We draft the cession de parts/actions, file RCS amendment via Guichet Unique, update RBE.

What is a French Ready-Made Company?

A French shelf company — société préfabriquée or société prête à reprendre — is a pre-registered, never-traded SARL or SAS formed by a professional service provider purely for transfer. From incorporation to sale, the company has:

  • never invoiced or generated facture;
  • never employed staff or registered with URSSAF (social security collector);
  • never opened an operational bank account beyond the capital deposit;
  • filed only nil declarations with DGFiP;
  • no tax losses, no TVA refund claims;
  • active SIREN, SIRET, numéro de TVA where issued, and RCS entry visible at infogreffe.fr.

French SARL vs. SAS vs. SA — Which to Buy

Feature SARL (Société à Responsabilité Limitée) SAS (Société par Actions Simplifiée) SA (Société Anonyme)
Minimum capital social €1 €1 €37,000
Members 1–100 associés 1+ actionnaires 2+ actionnaires (7+ for listed)
Governance Gérant(s) + assemblée générale Président + bespoke governance per articles Conseil d’administration / Directoire + Conseil de surveillance
Best fit SMEs, family businesses, traditional ~70% of buyers — modern flexible default Listed groups

Key Benefits of Buying a French Shelf Company

1. SAS — most flexible French corporate form

The SAS is the modern French default. Almost everything is configurable in the articles: voting rights, share classes, transfer restrictions, governance, drag-along/tag-along, exit. For sophisticated structures (founder equity, VC rounds, family-business succession) the SAS dominates.

2. Eurozone single-market hub

France is the EU’s third-largest economy and second-largest manufacturer. EU institutional and commercial centrality, world-class infrastructure, and access to French-speaking African markets (300m+ francophone consumers) make French shelf companies particularly suitable for cross-border B2B and franco-African corridor business.

3. Reduced 15% CIT for small SMEs

French SARL/SAS qualifying as small SMEs (turnover ≤ €10m) pay 15% CIT on the first €42,500 of profit; 25% standard rate above. This is materially competitive for SME shelf-company buyers.

4. Crédit d’Impôt Recherche (CIR)

30% tax credit on qualifying R&D expenditure up to €100m (5% above). One of the world’s most generous R&D incentives — particularly attractive for tech, biotech and engineering shelf-company buyers.

5. Active SIREN/SIRET, TVA where issued

Every French ready-made SARL/SAS carries an active SIREN (9-digit company identifier), SIRET (14-digit establishment identifier) and where pre-registered a numéro de TVA intracommunautaire for VIES.

6. French banking

BNP Paribas, Société Générale, Crédit Agricole, Crédit Mutuel, La Banque Postale, BPCE/Caisse d’Épargne, plus fintech options (Qonto — French unicorn — Shine, Anytime) all serve corporate clients.

The Transfer Process — Step by Step

1. Select your shelf company

Live inventory: SARL/SAS entities of various ages registered in Paris (most), Lyon, Marseille, Bordeaux or Lille.

2. KYC + AML check

Apostilled passport copies, proof of address, business-purpose note. French AML rules under Code monétaire et financier.

3. Share-transfer agreement

SARL parts sociales: the cession de parts requires registration with the SIE (Service des Impôts des Entreprises) within one month and payment of registration tax (3% of price minus a €23,000 abatement). For SAS cession d’actions, the transfer is by simple share-transfer order; registration tax 0.1% on transfers above €25,000 (capped). We draft bilingual French-English deeds.

4. New gérant or président appointment

SARL: outgoing gérant resigns; new gérant appointed by associés’ resolution.
SAS: outgoing président resigns; new président appointed per articles.

5. Articles amendment (statuts)

Name (dénomination sociale), registered office (siège social), business purpose (objet social) are amended in the same act if required.

6. RCS update via Guichet Unique

Since 2023 all RCS filings flow through the Guichet Unique (single-window portal) at formalites.entreprises.gouv.fr. Processing: typically 5–10 working days. The amendment is published in BODACC (the official commercial bulletin).

7. RBE filing

Beneficial owners filed in the Registre des Bénéficiaires Effectifs at the RCS within 30 days of the change. Penalties up to €375,000 plus criminal liability for non-compliance.

What is Included with Every French Ready-Made Company

  • Complete corporate documentation — statuts, fresh Kbis (RCS extract)
  • Paid-in capital social of €1+ (typically €1,000–€10,000)
  • Active SIREN, SIRET, TVA intracommunautaire where issued
  • Cession de parts/actions deed (French + English)
  • Amended articles reflecting your chosen dénomination, siège, objet
  • RCS filing via Guichet Unique (registry fees included)
  • First-year siège social in Paris
  • RBE filing
  • French banking partner introduction
  • 12 months of advisory support from our French desk

French Corporate Tax — What Your Ready-Made SARL/SAS Will Pay in 2026

Tax Rate Notes
IS — Impôt sur les Sociétés (standard) 25% Standard rate
Reduced IS for SMEs 15% First €42,500 of profit; turnover ≤ €10m
VAT (TVA) 20% standard, 10% / 5.5% / 2.1% reduced Mandatory above thresholds; voluntary below
Withholding tax on dividends 25% 0% to EU corporate parents under Parent-Subsidiary Directive
CIR — Crédit d’Impôt Recherche 30% R&D tax credit on qualifying expenditure up to €100m; 5% above
CICE successor / CII 20% Innovation tax credit for SMEs
Patent Box 10% Reduced rate on qualifying IP licensing income
CFE / CVAE (local business taxes) Variable Cotisation Foncière des Entreprises + Cotisation sur la Valeur Ajoutée des Entreprises

Frequently Asked Questions about French Shelf Companies

What is the French term for a shelf company?

Société préfabriquée or société prête à reprendre. Pre-registered, never-traded SARL or SAS held in reserve.

How fast can I buy a French SARL or SAS?

5–10 working days from KYC to complete RCS amendment via Guichet Unique.

SARL or SAS — which should I buy?

For most modern foreign-investor scenarios, the SAS is the better choice: more flexible governance, easier share transfers (lower stamp duty), bespoke articles, no cap on members. SARL remains popular with French traditional family businesses but is structurally less flexible. For sophisticated investor structures, SAS is overwhelmingly the default.

What is the minimum capital social?

€1 for both SARL and SAS. Most companies operate with €1,000–€10,000+ for credibility.

Do I need to travel to France?

No. Sign at any French consulate, via eIDAS qualified electronic signature, or delegate to our Paris attorney via procuration notariée.

What taxes will my French SARL/SAS pay in 2026?

25% IS standard; 15% on first €42,500 if SME-eligible (turnover ≤ €10m). TVA 20% standard. 0% withholding to EU corporate parents. CIR 30% on R&D up to €100m.

How much does a French ready-made SARL or SAS cost?

Typical 2026 prices: fresh SAS from approximately €3,000–€5,000 depending on age and capital. Fresh SARL similar. Contact our French desk.

Want today’s French inventory? Contact our French desk.

Related Services in France

Why Choose France Over Comparable Jurisdictions

France is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick France for your SAS specifically? EU’s second-largest economy, SAS flexibility is the headline reason — but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you’re pricing a structure decision against the actual operating profile of your business.

  • 2026 corporate tax rate: 25%.
  • Formation timeline: 2 weeks for new incorporation, 5 days for shelf-SAS transfer.
  • Capital efficiency: ShelfCompanies24 starting fees from EUR 3,500 (formation) and EUR 4,800 (shelf) — well-priced against the equivalent service from French accountants and lawyers approached directly, who typically operate hourly billing without all-in fixed-fee scoping.
  • Banking access: our consultants pre-position your SAS with banks that accept the structure for your operating profile, rather than letting your application sit cold in an onboarding queue for 8-16 weeks.
  • EU passport: goods and services trade VAT-free across all 27 EU member states once SAS is registered for EU VAT.

Substance, Pillar Two, and 2026 Regulatory Realities

Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:

  • OECD Pillar Two — global minimum effective tax rate of 15% on multinational groups with consolidated revenues above EUR 750 million. Where applicable, France (like every modern jurisdiction) operates a Qualified Domestic Minimum Top-up Tax (QDMTT) so any top-up tax accrues locally rather than to a foreign parent jurisdiction. Smaller groups and standalone companies are out of scope of Pillar Two and continue under the regular France tax regime.
  • Beneficial-owner transparency — the Registre du Commerce et des Sociétés (RCS) and France’s beneficial-owner register cooperate to maintain a current record of every natural person controlling more than 25% of shares, voting rights, or profit distribution rights of any French corporate entity. We file the initial registration alongside incorporation and maintain it as part of the ongoing service.
  • Substance expectations — passive holding companies face a reduced substance test; active income-generating activities face the full test (adequate staff, premises, and management presence in France commensurate with the activity carried on). Your consultant maps your activity profile to the substance level needed before incorporation.

For France specifically: 25% standard / 15% on first EUR 42,500 for SMEs; CIR R&D credit 30% on first EUR 100M; Guichet Unique replaced CFE since 2023.

Common Pitfalls When Buying a French Company

Issues we routinely see when prospects come to us after attempting the process directly with local providers in France:

  • Buying an unverified shelf entity — entities purchased through informal channels often have undisclosed director changes, dormant tax filings missed, or beneficial-owner-history gaps. We document complete dormancy on every entity we transfer.
  • Paying for a name change after the fact — bundled into our fixed fee, but charged separately by many French providers. Verify it’s included before committing.
  • Banking refusal on transferred entities — happens when the share-transfer paper trail is sloppy. We notarise and file with the RCS on the same day so the audit trail is clean.
  • Tax-residency mismatch — buying a French entity does not automatically make it France-tax-resident if the management-and-control test fails. We brief on this before purchase, not after.

Additional Questions about France Shelf Companies

Can I change the registered name of a French SAS after acquisition or formation?

Yes. A name change is filed with the RCS via a directors’ resolution and a routine filing — typically clears in 5 days. We include up to one name change in the standard fee for both shelf-company purchase and new formation. Subsequent changes are billed at cost.

Will my French SAS have access to EU/EEA double-tax treaties?

Yes. As a France-tax-resident SAS, your company has automatic access to the EU Parent-Subsidiary Directive, the EU Interest and Royalties Directive, and the network of France’s bilateral double-tax treaties (typically 70-90 partner countries). Treaty access is conditional on meeting the principal-purpose test (PPT) under the Multilateral Instrument and the relevant treaty’s anti-abuse provisions.

How does ShelfCompanies24 protect client confidentiality?

Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.

What happens if France changes its corporate-tax regime materially?

Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural — for example the OECD Pillar Two implementation in France or a domestic tax-base reform — we proactively flag clients whose structures may need restructuring and offer a pricing-defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.

Can a shelf SAS be backdated to look older than it actually is?

No — and you should not engage anyone who claims otherwise. The Registre du Commerce et des Sociétés (RCS) records the actual incorporation date, which is publicly searchable and immutable. The shelf SASs we offer have honest incorporation dates ranging from a few months to several years old; for buyers who want a longer corporate trading history, we recommend purchase rather than fabrication, since fabricated history would expose you to fraud, tax-evasion, and money-laundering charges in any reputable jurisdiction.

Service Scope — What ShelfCompanies24 Delivers

Engaging us for your French shelf SAS purchase covers the following deliverables under one fixed-fee proposal:

  • Pre-screened SAS stock — clean entities with documented dormancy, transferable in 5 days from KYC sign-off.
  • Share-purchase agreement — drafted, executed, notarised where local statute requires.
  • RCS updates — director and beneficial-owner filings made the same day as the share transfer.
  • Optional name and registered-office change — included in fixed fee, no extra cost.
  • Tax-registration confirmation — verification that the existing tax ID transfers cleanly under your ownership; new VAT registration arranged if your activity profile requires it.
  • Bank account introduction — same banking-partner network as for new formation.
  • Beneficial-owner register update — your ownership recorded with effective date.
  • 12 months of registered-office service — included from the transfer date.
  • Digital handover pack — full corporate kit plus a documented dormancy declaration covering the period the entity was held in our stock.

The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC — we operate the same fixed-fee model globally for French corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so there is no scope creep on the headline incorporation or transfer fee.

We accept cryptocurrency payments Get details →