The legal steps to create a startup in France (2026)

Creating a startup in France in 2026: the legal process without mistakes

Since 2023, all business formation formalities have been centralised on the single window operated by the INPI (formalites.entreprises.gouv.fr). Successful registration nevertheless depends on prior legal choices (form, articles, capital, tax) and post-registration arrangements (VAT, social security, GDPR). Here is a practical, verified roadmap.

For the legal framework governing formalities, refer to the official portal Service-Public – Starting a business and resources from the INPI. The applicable legislation can be consulted on Legifrance.

1) Choose the appropriate legal form for a startup

The structure affects governance, tax, the director's social protection and fundraising.

• SAS/SASU (often preferred by startups): considerable flexibility in the articles to organise powers, fundraising and BSPCE. The president belongs to the general social-security scheme (employee-equivalent status), without unemployment insurance.
• SARL/EURL: a more regulated framework; a majority-shareholder manager belongs to the self-employed scheme (TNS), often with lower contributions.
• SA: for larger projects (minimum capital €37,000), with more complex governance.

SAS and SARL companies are generally subject to corporate income tax (IS), with a possible temporary election for personal income tax (IR), subject to conditions (young companies, thresholds) set by tax law, available on Legifrance. For a practical 2026 overview, also see the summaries from Indy and this 2026 guide.

2) Prepare the legal foundations

Registered office

Choose a valid registered-office address (director's home subject to conditions, domiciliation company, commercial lease, incubator). This address will appear on all business documents and in the register.

Share capital and deposit of funds

• Set the capital (from €1 for SAS/SARL/EURL/SASU, €37,000 for SA) and allocation of shares/interests.
• Open a capital deposit account with a bank or notary to obtain the deposit certificate required for registration.

Draft articles of association and a shareholders' agreement

• Draft suitable articles (governance, transfers, exit clauses, preference shares, approval, pre-emption, lock-up, variable capital where applicable).
• Formalise a shareholders' agreement (veto rights, non-dilution, liquidity, founder vesting, good/bad leaver clauses), separate from the articles to protect confidentiality and cap-table stability. Need a robust template? Explore AI and law resources.

Protect the trademark, domain name and intangible assets

• Conduct clearance searches and register your trademark with the INPI (relevant classes) before communicating publicly.
• Cover creations (code, design, content) with rights assignments and confidentiality clauses from your first providers onwards.

3) Complete registration formalities (INPI single window)

Since 1 January 2023, all formalities go through formalites.entreprises.gouv.fr (INPI). Key steps:

• Publish the incorporation notice in an authorised legal notices publication or online service.
• Online application: identity documents, capital deposit certificate, proof of registered office, signed articles and beneficial ownership declaration (RBE) directly through the single window.
• Filing and payment; the business is then registered with the RNE/RCS and you receive SIREN, SIRET, APE code and the Kbis extract. References: Service‑Public and INPI. Practical information on registers and registries is available on Justice.fr.

4) Set up tax and accounting from Day 0

• Business bank account: mandatory for companies and essential for traceability.
• VAT: choose your scheme (basic exemption, simplified actual, normal actual) according to your model and thresholds, and set up your returns. See Service-Public Pro — business guidance. For intra-EU e-commerce (OSS/IOSS), refer to VAT Directive 2006/112/EC on EUR‑Lex.
• Tax on profits: corporate income tax (IS) by default (temporary IR election possible subject to conditions – see Legifrance).
• Accounting: establish a chart of accounts, invoicing procedure and filing calendar. Key obligations are outlined by Indy and Le Parisien – Legal notices.

Common pitfall: incorrect VAT setup or an undocumented tax election leads to penalties during audits. Always check your elections and the deadlines for exercising them.

5) Social-security and HR obligations

• Affiliation: the company and director must be affiliated to the appropriate scheme (employee-equivalent in SAS, self-employed for a majority-shareholder SARL manager). Create your URSSAF and DSN accounts.
• Hiring: pre-employment declaration (DPAE) before the employee arrives, single staff register, mandatory notices, supplementary health insurance and supplementary protection cover.
• Monthly payroll/DSN and compliance with employment law and collective agreements. Useful resources: Service-Public Pro — business guidance and Justice.fr.

6) Digital compliance, GDPR and website documents

• GDPR: lawful basis for processing, user information, records, processing agreements (art. 28), security, cookie management (CMP), impact assessment where necessary, possible DPO. Follow guidance from the CNIL.
• Website/app: legal notice, privacy policy, terms of use/sale, e-commerce compliance.

7) Fundraising, instruments and regulation

• Governance & cap table: anticipate equity clauses (vesting, accretion, exit clauses) in the articles and shareholders' agreement. Need investor-ready structuring? Explore AI and law resources.
• Instruments: BSPCE, BSA, convertible bonds/AIR. Check offering compliance (investor information, cap and floor clauses).
• Regulation: for public securities offerings or crowdfunding, follow AMF guidelines. For crypto-assets/digital asset service providers (PSAN), check authorisations and solicitation prohibitions.

8) Public funding and innovation support

Map grants, repayable advances, guarantees and unsecured personal business loans with Bpifrance and regional schemes. Support programmes and innovation competitions strengthen your fundraising credibility.

9) 30-60-90-day roadmap

Day -30 to Day 0 (pre-registration)

• Confirm the company form (SAS/SARL) and capital allocation.
• Draft articles + shareholders' agreement, establish the registered office, reserve the trademark (INPI) and deposit capital.
• Prepare the legal notice and documents in the format required by the single window.

Day 0 to Day +30

• Register through the single window (INPI), receive SIREN/SIRET/APE and Kbis.
• Tax elections (VAT/IS-IR), open the permanent business account, set up accounting and invoicing.
• GDPR: notices, cookie policy, records, processor agreements.

Day +30 to Day +90

• First hires (DPAE, contracts, supplementary health insurance), routine DSN reporting.
• Structure the data room (articles, shareholders' agreement, cap table, IP, key contracts) for investors.
• Map Bpifrance support and prepare applications.

10) Common mistakes to avoid

• Unsuitable copy-and-paste articles (governance deadlocks, inapplicable clauses).
• Forgetting the beneficial ownership declaration or a mandatory single-window document.
• Poorly anticipated VAT/IR-IS choice (risk of reassessment – see Service-Public Pro — business guidance and EUR‑Lex for OSS/IOSS).
• Unprotected IP (no trademark registration with the INPI), no assignment of rights in freelance contracts.
• GDPR non-compliance (cookies, lawful basis, missing DPAs) – subject to checks by the CNIL.
• Public promotion of securities without checking the AMF framework for crowdfunding (AMF).

Go further without wasting time

Save weeks by delegating legal structuring (articles, shareholders' agreement, terms of sale/use, GDPR, fundraising instruments). Explore AI and law resources and Discuss your firm's AI transformation. For more detail, you can also explore articles on startup structuring.

Further reading

See our related guides: SAS or SARL: which company form should a startup choose?, Shareholders' agreement: essential clauses and Your startup's first employee: legal obligations.

Quick FAQ

Which legal form is best for rapid fundraising?

In practice, SAS offers the most flexibility (preference shares, BSPCE, tailored governance). However, confirm the combination of tax and social protection appropriate to your circumstances.

Is a legal notice required in 2026?

Yes, an incorporation notice in an authorised publication is still required before registration through the single window (see Service‑Public).

Is trademark registration mandatory?

No, but it is strongly recommended to secure your distinctive sign and avoid litigation. Filing and clearance searches: INPI.

What are the risks of choosing the wrong VAT scheme?

Adjustments and penalties. Check your scheme and, for EU e-commerce, OSS/IOSS (see EUR‑Lex).