Creating a business in France involves several legal steps, the order and content of which vary according to the chosen structure. The legal procedures for starting a business are not limited to filling out an online form: they engage the responsibility of the manager, determine the applicable tax regime, and condition the protection of personal assets.
Separation of assets in sole proprietorship: what the current status changes
Since the abolition of the EIRL, the status of sole proprietor automatically includes a separation between professional and personal assets. Professional creditors can only seize assets useful to the activity, unless the manager voluntarily waives this protection.
This protection is not absolute. In cases of fraud or serious misconduct, the distinction between the two assets can be challenged by a judge. Furthermore, the personal tax and social debts of the manager remain recoverable from all their assets.
To delve deeper into these mechanisms and consult legal information on Empire Business, reading specialized resources allows one to assess the concrete implications of each legal form before launching.
The choice between sole proprietorship and company (SARL, SAS, EURL, SASU) therefore largely depends on the acceptable level of financial risk and the nature of the activity carried out.
Legal status and tax regime: two linked decisions
Choosing a legal status also means choosing a tax framework. The micro-enterprise applies a simplified regime with a flat-rate deduction on turnover. A company of the SAS or SARL type is subject by default to corporate tax, with the possibility of temporarily opting for income tax in certain cases.
Micro regime or real regime: criteria for choice
The micro-entrepreneur regime is suitable for low-cost activities, as no deduction of actual expenses is possible. As soon as operating costs represent a significant share of turnover, the real regime becomes more tax advantageous.
The entrepreneur must also anticipate the associated social regime. In a micro-enterprise, contributions are calculated on the collected turnover. In a company, the manager’s remuneration and dividends follow distinct rules depending on whether the manager is majority (SARL) or assimilated employee (SAS).
- SARL with majority manager: social contributions calculated on net remuneration, non-salaried workers’ regime
- SAS or SASU: the president falls under the general regime, with higher contributions but broader social coverage
- Micro-enterprise: contributions proportional to turnover, no minimum contribution in the absence of revenue
Formalities at the INPI single window: the concrete procedure
Since January 1, 2023, all creation formalities go through the single window operated by the INPI. This portal centralizes the activity declaration, registration in the trade register or the directory of trades, and the transmission of information to tax and social organizations.
Points of vigilance during the declaration
The online form requires specifying the desired APE code, the address of the registered office, and, for companies, attaching the signed statutes as well as the certificate of deposit of the share capital. An error in the activity code can lead to classification in an inappropriate regulatory regime, with additional obligations or unforeseen restrictions.
For companies, publishing a notice of incorporation in a legal announcements journal remains mandatory before submitting the file. The publication receipt must be attached to the documents submitted via the single window.
Declaration of sustainability obligation: a new feature of the single window in 2026
A point rarely addressed in creation guides: since decree n° 2026-340 of April 30, 2026, companies subject to the certification of their sustainability information must declare the identity of the person responsible for this information directly via the single window, for registration in the trade and companies register.
This obligation does not concern micro-enterprises or the majority of small structures. It targets companies required to report ESG, but it illustrates a broader trend: the single window is gradually absorbing obligations that exceed the classic administrative scope of business creation.
Creators of medium-sized companies or those likely to grow rapidly should check at the time of registration whether this obligation applies to them, rather than discovering it during an audit.
Drafting company statutes: clauses not to neglect
The statutes constitute the founding act of a company. Beyond the mandatory mentions (name, corporate purpose, registered office, amount of capital, distribution of shares), certain clauses condition the future life of the business.
- Approval clause: it subjects any transfer of shares to the agreement of the partners, protecting against the entry of an unwanted third party
- Preemption clause: it gives existing partners a right of priority in the event of a sale of shares
- Decision-making procedures: setting majority rules for ordinary and extraordinary decisions avoids deadlocks between partners
- Manager’s remuneration: the statutes can frame the conditions for setting remuneration or delegate it to a collective decision
Carelessly drafted statutes or those copied from a generic model create blind spots that become apparent during the first disagreement between partners or the first transfer operation. Legal support at this stage remains the most effective lever to limit future disputes.
Drafting the statutes, choosing the tax regime, and declaring at the single window form a coherent whole. Modifying one of these elements after registration generates additional formalities and avoidable costs. Taking the time to structure each step before submitting the file remains the best guarantee of a launch without unpleasant surprises.
