Some activities in France need an authorisation, diploma or licence before the company can register, and proof must go into the registration file. Public contracts are open to bidders of any nationality, with publicity and procedure thresholds set by value. The research tax credit is the main national R&D incentive. Sector licensing lists, regional aid and rules on property ownership by foreigners were not confirmed for this edition.
Regulated activities and registration
The official business-creation guide makes regulated-activity authorisations a preliminary step, before the legal form is chosen and the company registered. Where the activity is regulated, the registration file must include the authorisation, diploma or licence. A missing licence can therefore hold up registration, not only the start of trading.
Which activities are regulated, and which authority issues each licence, depends on the sector. Finance, health, legal services, transport, construction, food and alcohol are areas to check.12
Public contracts
French public procurement is governed by the Code de la commande publique. Buyers must examine every offer received on time whatever the bidder's nationality or location, so foreign companies can bid directly. Contracts below EUR 60,000 excluding VAT for supplies and services, or EUR 100,000 for works, can be awarded without publicity; full EU-level procedures apply from EUR 140,000 for central government, EUR 216,000 for other authorities and EUR 5,404,000 for works.
Bidders should keep corporate filings in order. A company convicted of failing to file beneficial ownership information can be excluded from public contracts, and a buyer may exclude a company that failed to establish a required vigilance plan.3456
Research tax credit
The research tax credit (CIR) is 30% of eligible R&D spending up to EUR 100 million a year and 5% above, in metropolitan France. It is claimed on form 2069-A-SD, set against corporate tax and refunded after three years if unused. It matters for location decisions on R&D teams, but the official page was last verified in February 2025, so recent finance-law changes must be checked.7
| Threshold | Supplies and services | Works |
|---|---|---|
| Award without publicity or competition | Below EUR 60,000 | Below EUR 100,000 |
| Formal procedure: central government | EUR 140,000 | EUR 5,404,000 |
| Formal procedure: other contracting authorities | EUR 216,000 | EUR 5,404,000 |
| Formal procedure: contracting entities (networks) | EUR 432,000 | EUR 5,404,000 |
How it works, step by step
- Confirm whether the planned activity is regulated and obtain the authorisation, diploma or licence before filing the registration.12Relevant sector authority
- For public tenders, check the contract value against the thresholds and keep beneficial ownership and other filings up to date.45Public buyer
No timings or fees are shown unless an official source states them.
Documents usually needed
- Sector authorisation, licence or diploma where the activity is regulated
- Tax and social security compliance certificates for public tenders
- CIR claim form 2069-A-SD and supporting R&D records
Common mistakes
- Filing the company registration before obtaining a required activity licence, which must be included in the file.
- Assuming French public tenders are closed to foreign bidders; offers must be examined whatever the bidder's nationality.
- Treating beneficial ownership filing as an administrative detail when a conviction can lead to exclusion from public contracts.
- Relying on older CIR guidance without checking the latest finance law.
When the business crosses borders
- Foreign qualifications for regulated professions may need recognition in France before the activity can be registered; check with the relevant professional body.
- Foreign companies can bid for French public contracts without a French establishment, but large contracts follow EU-level procedures and publicity rules.
Questions businesses ask
Can a company register first and obtain its sector licence later?
Not for a regulated activity. The official guidance treats the authorisation as a preliminary step and requires it in the registration file.12
Can a foreign company bid for French public contracts?
Yes. Buyers must examine offers received on time whatever the nationality or location of the bidder.3
What is the French research tax credit worth?
30% of eligible R&D expenditure up to EUR 100 million and 5% above in metropolitan France, subject to any changes since February 2025.7
What this guide does not yet confirm
These points need checking with a qualified local professional in France before you rely on them.
- The list of regulated activities and their licensing authorities was not researched.
- Changes to the research tax credit made by the finance law for 2026, and other incentives such as the young innovative company status, regional aid and special zones, were not confirmed.
- Whether there are restrictions on foreign ownership of real estate was not confirmed on an official page.
- Foreign investment screening for sensitive sectors is covered in the transactions area.
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
Before choosing a legal form and registering, a business must complete any preliminary steps its activity requires, such as obtaining an authorisation for a regulated activity. Which activities are regulated depends on the sector; the official guide lists this as step 3 of company creation.
For a regulated activity, the company registration file must include the relevant authorisation, diploma or licence.
French public contracts are governed by the Code de la commande publique, and buyers must examine every offer received on time whatever the nationality or location of the bidder. Public buyers are contracting authorities (the State, local authorities, public bodies and certain publicly funded or controlled bodies) and contracting entities operating networks such as water, energy, transport and postal services.
French public contracts below EUR 60,000 excluding VAT for supplies and services, or below EUR 100,000 for works, can be awarded without publicity or competition; formal EU-level procedures apply from EUR 140,000 (central government), EUR 216,000 (other contracting authorities), EUR 432,000 (contracting entities) for supplies and services, and from EUR 5,404,000 for works. Between EUR 90,000 and the formal thresholds, adapted-procedure contracts must be advertised in the BOAMP or a legal-notice journal. Thresholds as shown for 2026-2027; a temporary rule for certain heating works applies to 31 December 2026, with a general EUR 140,000 works limit from 1 January 2027.
A company convicted of failing to file beneficial ownership information can face additional penalties including dissolution or exclusion from public contracts. In addition to the fine of up to 1,000,000 euros applicable since 28 May 2026.
A company that fails to establish or publish its vigilance plan can be given formal notice with three months to comply, after which any person with standing can ask the court to order compliance under penalty payments; a company can also be held civilly liable for harm caused by a failure of vigilance. Commercial Code articles L.225-102-4 and L.225-102-5. A public buyer may exclude a company that did not establish a plan for the previous year (Code de la commande publique, article L.2141-7-1). The plan and its implementation report are included in the management report.
Official government portal; page undated. Effect of EU due diligence reforms not covered.
The research tax credit (crédit d'impôt recherche, CIR) is 30% of eligible R&D expenditure up to EUR 100 million and 5% above, in metropolitan France. 50% up to EUR 100 million in the overseas departments. Available to industrial, commercial and agricultural businesses taxed under a real regime. Claimed on form 2069-A-SD; unused credit is set against tax for the next 3 years and then refunded.
Page last verified 21 February 2025; changes made by the finance law for 2026 were not checked.
Questions on this topic
6 statements on licensing, procurement and incentives in France
