Buying old (ancien) property in France: total acquisition cost ~7–8% above purchase price. Droits de mutation: ~5.80% (varies by département — some apply reduced rates). Notaire émoluments: regulated scale (décret 2016). New (neuf) property: only 0.715% TPF + TVA 20% already included in price.
Property Cost Calculator (Frais d'acquisition)
| Cost item | Legal basis | Who pays | Rate |
|---|---|---|---|
| Taxe de publicité foncière (TPF) | CGI art. 683 | Buyer | 3.80% (ancien) |
| Taxe additionnelle département | CGI art. 678 bis | Buyer | 1.20% |
| Frais d'assiette et de recouvrement | CGI art. 1595 bis | Buyer | 0.60% of TPF |
| Notaire émoluments | Décret 2016-230 | Buyer | Regulated scale |
| Contribution de sécurité immobilière | CGI art. 879 | Buyer | 0.10% |
| TVA (new property only) | CGI art. 257 | Buyer | 20% (in price) |
| Agent immobilier commission | Loi Hoguet 1970 | Buyer or seller | 3–8% (negotiable) |
Property type: Ancien (built 1985) · Département: Gironde (standard rate 5.8065%)
Droits de mutation: €22,065 · Notaire émoluments: ~€3,200 · Débours: €700 · CSI (0.10%): €380
Agent commission (buyer pays): €15,200 (4% — paid by seller in this case, negotiated)
Total frais acquisition: €26,345 (6.93% above price)
Timeline: Compromis de vente (signed, binding for both parties) → 10-day rétractation for buyer only → 2–3 months to acte authentique (notaire finalises) → Registration 1–2 months.
France's two main limited liability structures: SAS (flexible, investor-friendly) and SARL (simpler, gérant-managed). Both: no minimum capital since 2003. SAS preferred by startups — shareholders can design their own statuts. SARL governed by fixed Code de commerce rules. Cost difference is minimal (€200–500) — governance flexibility is the key differentiator.
Company Formation Cost Estimator
| Structure | Min. capital | Management | Social charges on profits | Best for |
|---|---|---|---|---|
| SASU | €1 | Président (employee-like) | 45% (assimilé-salarié) | Solo founder, VC path |
| EURL | €1 | Gérant (TNS) | ~40% (TNS régime) | Solo founder, lower charges |
| SAS | €1 | Président + free governance | 45% for Président | Multi-founder, investors |
| SARL | €1 | Gérant (TNS if majority) | ~40% TNS (majority gérant) | SME, family businesses |
| SA | €37,000 | CA + Directeur Général | 45% | Listed companies, >100 shareholders |
Jake (US citizen, French resident) founds a B2B SaaS SASU, capital €1,000. Uses online platform for statuts.
Immatriculation (Greffe): €37.45 · JAL annonce légale: €150 · Online platform: €250 · Comptable (first year, SASU): €1,200–2,000
Total formation: ~€440 + €1,000 capital. Annual compliance: ~€2,000/yr.
Key choice: SASU over EURL because Jake plans a seed round. SASU allows free share class design (actions ordinaires + BSA/BSPCE warrants) — critical for French startup equity incentives (BSPCE governed by CGI art. 163 bis G).
The Barème Macron caps prud'hommes damages for unfair dismissal based on seniority and company size. Minimum 0.5 months (under 1 year) to maximum 20 months (10+ years in large company). The indemnité légale de licenciement (statutory severance) is separate and mandatory from day 8 of employment with 8+ months seniority. France has no mandatory cap on constructive dismissal (prise d'acte) claims.
Barème Macron Calculator + Severance Estimator
Barème Macron confirmed constitutional by Cour de cassation (Ass. plén., 11 mai 2023). Separate: indemnité compensatrice de préavis (notice pay) + indemnité compensatrice de congés payés always due.
| Seniority | Min damages (≥11 emp.) | Max damages (≥11 emp.) | Min damages (<11 emp.) |
|---|---|---|---|
| Under 1 year | 0.5 months | 1 month | 0.5 months |
| 1 year | 1 month | 2 months | 0.5 months |
| 2 years | 3 months | 3.5 months | 1 month |
| 5 years | 3 months | 6 months | 1.5 months |
| 10 years | 3 months | 10 months | 2.5 months |
| 20 years | 3 months | 20 months | 3.5 months |
| 30+ years | 3 months | 20 months (cap) | 4 months (cap) |
French avocats have had no mandatory fee scale since 1991 (loi du 31 décembre 1990). Fees are freely negotiated and must be agreed in a convention d'honoraires (mandatory since 2005, loi du 11 février 2004). Paris avocats: €200–600/hr. Province: €100–300/hr. Aide juridictionnelle (legal aid) available for income below €1,086/month (2025 threshold). No conditional fee arrangements (pacte de quota litis) are allowed except in limited circumstances.
Avocat Fee Estimator
Indicative only. French avocat fees are freely negotiated — always agree a convention d'honoraires before instructing. TVA is 20% on avocat fees (non-recoverable for individuals).
| Procedure | Court | Avocat mandatory? | Typical cost (province) | Typical cost (Paris) |
|---|---|---|---|---|
| Small claim ≤€5,000 | Tribunal de proximité / TJ | No | — | — |
| Civil claim (TJ) | Tribunal judiciaire | Yes (representation) | €1,500–5,000 | €3,000–15,000 |
| Labour (Prud'hommes) | Conseil de Prud'hommes | No (union rep possible) | €1,000–4,000 | €2,000–10,000 |
| Divorce (consentement mutuel) | Notaire (extrajudicial) | Each party needs avocat | €800–2,000 each | €1,500–4,000 each |
| Cour d'appel | Court of Appeal | Yes (avocat à la Cour) | €3,000–10,000 | €5,000–25,000 |
| Cour de cassation | Supreme Court | Avocat aux Conseils only | €5,000–15,000 | €8,000–30,000 |