Are you a foreign company opening an establishment in France? Fixed places of business are considered establishments in France: premises, offices, branches, factories, workshops and so on. To register your presence in France, you must now complete your formality on the One-Stop Shop for business formalities (Guichet unique des formalités des entreprises). Here is how to proceed in 2026.
Important: the paper M0 form no longer exists
If you have come across old resources mentioning the “M0 form” and the “Business Formalities Centre (CFE)”, please note that these systems have disappeared. Since 1 January 2023, formalities for creating, modifying and ceasing a business must be completed online on the One-Stop Shop for business formalities. Its use is mandatory and it replaces the business formalities centres (CFE), which have been abolished.
Accessible via the procedures.inpi.fr portal, the One-Stop Shop is operated by the National Institute of Industrial Property (INPI). Every formality follows a validation circuit with INSEE, the tax and social services and the court registries. In practical terms, the paper Cerfa forms (including the M0) have been replaced by an online process tailored to your situation.
Foreign companies with an establishment in France
When a foreign company wishes to set up in France, it chooses whether or not to have an establishment on French territory. If it is not certain that it has a permanent establishment, it can submit a “permanent establishment” ruling request (rescrit) to the tax authorities.
An establishment can take several forms:
- a liaison office (an agency with no commercial activity);
- a branch (an establishment in France of the foreign company, with no legal autonomy of its own);
- a subsidiary under French law (SAS, SARL or SA), with its own legal personality.
The choice between these structures has significant legal, tax and social consequences: it is best to seek support beforehand.
Completing the registration formality on the One-Stop Shop
The process is carried out entirely online on formalites.entreprises.gouv.fr. The declarant enters the requested information and attaches the necessary digital supporting documents; the relevant bodies (INSEE, social and tax services, commercial court registries, consular chambers) then process the formality. The progress status can be viewed at any time from the declarant’s personal account.
The formality can be completed by the director themselves, by an employee (delegate) holding a delegation, or by a third party (agent) under a mandate agreement, for example the firm representing you in France.
Please note for foreign companies: since 16 October 2023, submitting paper forms to the registries is no longer possible, except for formalities to modify or cease the activity of foreign companies without an establishment in France. The creation of an establishment, however, must go through the One-Stop Shop.
What is this registration for?
Registration allows your company to be entered in the Trade and Companies Register (Registre du Commerce et des Sociétés, RCS) and to obtain:
- your SIREN / SIRET number and your APE code (assigned by INSEE);
- your Kbis extract, the official document attesting to the legal existence of your establishment in France.
The information is also centralised in the National Business Register (Registre National des Entreprises, RNE), likewise operated by INPI, which merges the former registers.
Once registered
Think about your teams’ social protection
Obtaining your Kbis is only one step. As soon as your French establishment employs staff, you are subject to French social protection obligations: group health insurance, death and disability cover, pension and so on. These rules can sometimes be confusing for a foreign company.
This is precisely the expertise of MIA Assurances. As a specialist insurance broker, we support foreign companies established in France in setting up compliant benefits suited to their teams.
FAQ: registering a foreign company in France
- Is the M0 form still valid?
No. Since 1 January 2023, the paper M0 form and the CFEs have been replaced by INPI’s online One-Stop Shop. All creation formalities are now carried out on formalites.entreprises.gouv.fr.
- Where can I register my French establishment?
On the One-Stop Shop for business formalities (formalites.entreprises.gouv.fr), accessible via the INPI portal. The process is digital and free of charge (excluding any registry fees).
- What is the difference between a branch and a subsidiary?
A branch is an extension of the foreign company, with no legal personality of its own. A subsidiary (SAS, SARL, SA) is an autonomous company under French law. The choice carries distinct tax and social consequences.
- What documents do you obtain after registration?
A SIREN/SIRET number, an APE code and a Kbis extract attesting to the legal existence of the establishment.
- Does a foreign company without an establishment also need to register?
The formalities differ: some modifications or cessations of foreign companies without an establishment in France can still be submitted on paper to the registry. In case of doubt, a tax ruling (rescrit) helps clarify the notion of permanent establishment.
