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From France · Europe

Start a US company from France

For French founders who sell into the US as a US vendor or raise from US investors. A SAS already gets you Stripe, and Mercury and Wise Business both serve founders here. In November 2025 the Conseil d'État treated a US LLC like a SAS, taxed as a company, so read that section first.

Launch + Wyoming filing; the tax return is separate.Checked by Saais Patel, compliance reviewer.

At a glance

Mercury takes applications from founders living in France. Wise Business is the usual second account.

The banks, in detail
US tax treaty
In force
Local Stripe
Yes
Mercury
Yes
Currency
EUR
Our fee
from $249
Wyoming's fee
$102.40
Until we file
Refunded in full

You can form a US company while living in France, without an SSN or a US visit, and Mercury and Wise Business both open for founders here. Launch starts at $351.40 in Wyoming, including our plan and state filing fee. A SAS already gets you Stripe, so the reason is usually US customers or investors. The French points are classification and accounts: France may tax an LLC like a SAS, and each US account you hold goes on form 3916.

Watch

The first year from France, in 6 minutes

Thinking of a US LLC while living in France? Stripe already supports French businesses, and a SAS gets you Stripe too, so the reason is usually US customers or investors.

Transcript

Before you form

Start with whether you need a US company, and how France will classify it.

  • You may not need a US company

    Card payments from customers worldwide

    Stripe already supports French businesses, and a SAS is what French banks and the tax office understand.

    Getting access to Stripe
  • A Wyoming LLC or a C-Corp, after advice

    Selling into the US as a US vendor

    Some US buyers and platforms want a US contracting party. France may treat an LLC like a SAS, taxed as a company.

    US companies for SaaS
  • A Delaware C-Corp

    Raising from US investors

    US investors usually want a Delaware C-Corp. Where its business is carried on decides French corporate tax.

    Raising from US investors
  • A US subsidiary

    A French SAS expanding to the US

    A SAS can own a US company as its subsidiary. If the US company pays little tax, article 209 B can bring its profits into French tax.

    US holding companies

BaseAcross's Wyoming LLC and Delaware C-Corp options for founders in France

Wyoming LLC

Owner-run business selling to US customers, after advice.

State filing
$102.40
Yearly state charge
From $60
Wyoming LLC formation

Delaware C-Corp

Raising from US investors; plan where its business is done.

State filing
$110
Yearly state charge
$450 for the model shown
Delaware C-Corp formation

Both charges are the state's, before our plan, optional services and your advisers' fees. Wyoming sets a minimum yearly charge, and Delaware's franchise tax depends on how it's calculated. Staff, stock or premises in another state can bring obligations there. An S-corporation isn't an option, because nonresident aliens can't hold its shares.

Prepare the information

Different documents are needed at different stages.

You provide

Before state filing

  • Your proposed company name, business activity and chosen structure.
  • Owners' names exactly as on their passports, ownership shares, managers and home addresses.
  • Where the business will be carried on, because France taxes business done in France.
  • The approved company name and formation details.
  • The responsible party. Without an SSN or ITIN, the application goes on Form SS-4.
  • Accurate mailing and principal business addresses, and your signed authorization where required.
You confirm; we prepare

After formation, for the EIN

  • A passport for each owner the provider asks about.
  • Formation documents, the EIN confirmation and the operating agreement.
  • A real business address, your website, a description of the business and the source of funds, as each provider asks.
The provider verifies

For bank and payment applications

  • Form 3916 for each account abroad you hold or can operate, with your return.
  • The operating agreement, so your adviser can compare the LLC with French company forms.
  • The company's accounts and a record of where its business is carried on.
You and your expert-comptable

For the tax office

You don't need a French SAS to form a US company. The EIN is the US company's tax ID. Send identity documents through a secure request, and only the ones asked for.

How it works

Seven steps from France to a maintained US company.

The state approves the company, the IRS issues the EIN and each provider approves its own account. In France, your expert-comptable handles the tax office; we don't file there.

You and your expert-comptable

Check the French side first

Decide whether you need a US company at all, how France will classify it, and where its business will be carried on.

You leave this stage with: A structure and tax plan that fits France's rules.

01 / 07

Plan the wait

Formation, the EIN and banking have separate timelines.

Published service estimates and prerequisites for a Wyoming company from France

  1. Wyoming formationSame day
  2. Ordinary EINsix to eight weeks
  3. Expedited EINtwo to three weeks
  4. Bank and payment accountsProvider review
  5. US Stripe accountStripe's review
  1. Wyoming formation

    Same day

    The clock starts
    Complete filing accepted by the state
    What can change it
    Our order checks and filing batch come first. Expedited filing changes our queue; it doesn't speed up the EIN.
  2. Ordinary EIN

    six to eight weeks

    The clock starts
    EIN application after formation
    What can change it
    Included in the plan. This is our published estimate; the IRS queue can change.
  3. Expedited EIN

    two to three weeks

    The clock starts
    EIN application after formation
    What can change it
    Optional $199 service. An estimate, with issuance controlled by the IRS.
  4. Bank and payment accounts

    Provider review

    The clock starts
    Company and owner information ready
    What can change it
    Mercury, Wise and any other provider set their own timing, may ask for more documents and can decline an application.
  5. US Stripe account

    Stripe's review

    The clock starts
    US bank account and website ready
    What can change it
    Stripe reviews the business and the person behind it, and can decline.

These are service estimates, not promised completion dates. The IRS and each provider set their own processing times. Names or addresses that differ between documents slow every stage.

What it costs

The same price from France as from anywhere.

Charged in US dollars, with the Wyoming state fee passed on at cost. Where you live changes which bank we introduce you to, not the price.

LLC cost calculator

Launch

To start

$351.40

$249 our fee + $102.40 Wyoming fee

Renews from $309 a year

OperateBilled yearly

To start

$2,490.40

$2,388 our fee + $102.40 Wyoming fee

Renews from $2,448 a year

Included in both plans

  • State formation filing
  • Registered agent and registered office
  • EIN application without an SSN
  • LLC Operating Agreement or corporate bylaws
  • Bank and payment application guidance
  • Filing calendar and reminders

What changes because you live here

The filing is the same from anywhere. Four things aren't.

Treaty status, payment availability, bank eligibility and time zones. Sources checked 14 October 2026; account approval remains with the provider.

1 of 4: The tax treaty

The tax treaty

The tax treaty: In force

The US–France income tax treaty is in force, with protocols from 2004 and 2009.

It exempts interest and royalties from US withholding, and caps dividends at 15%, or 5% for a qualifying company shareholder. Pay for work you do in France generally isn't US-source income, so the treaty matters less for a services business.

How France sees it

France compares your LLC with a SAS, and wants every account declared.

The classification comes from the Conseil d'État's own record, and the account rules from impots.gouv.fr, BOFIP and service-public; the rates from PwC's summary. They run alongside the US steps below.

  1. When the company is classified

    You and your expert-comptable

    The LLC is compared with French company forms. A California LLC with limited liability and a flexible operating agreement was held comparable to a SAS.

  2. Each year, with your return

    You

    Form 3916 for each account abroad you opened, held, used or closed, or can operate under a power of attorney. EUR 1,500 for each one left off.

  3. If business is carried on in France

    The company, with your expert-comptable

    French corporate tax at 25% on that business, through a fixed place, a dependent agent or a complete commercial cycle.

  4. If a French company owns it

    Your SAS

    With more than 50%, and the US company taxed at least 40% less than in France, article 209 B can tax its profits in France.

Worked example

Three accounts, one form

This follows impots.gouv.fr and service-public. Where tax is owed on money in an undeclared account, an 80% surcharge can replace the fine.

  1. You hold a personal account at a US bank, and you sign for your LLC's Mercury and Wise Business accounts.

  2. Your personal account goes on form 3916 with your return.

  3. Whether the two company accounts go on it too depends on how France classifies the company; your adviser decides.

  4. If all three were due and you leave them off, the fines come to EUR 4,500.

What France expects

Owning a US company doesn't take you out of France's tax system.

France compares a US LLC with French company forms, taxes business carried on in France, and fines each foreign account left off form 3916 EUR 1,500.

An LLC compared with a SAS

France classifies a US LLC by comparing it with French company forms. In November 2025, the Conseil d'État held that a California LLC, whose members were liable only up to their contributions and had wide freedom in its operating agreement, was comparable to a SAS and liable to corporate tax by its form.

Declare the accounts

Each account abroad you opened, held, used or closed in the year goes on form 3916 with your return, and so does one you can operate under a power of attorney. The fine is EUR 1,500 for each undeclared account.

Business done in France

A company formed abroad pays French corporate tax, at 25%, on business carried on in France: through a fixed place of business, a dependent agent or a complete commercial cycle there.

Owned by a French company

Under article 209 B, a French company holding more than 50% of a foreign entity taxed at least 40% less than it would be in France can be taxed on that entity's profits.

Residence

You're domiciled in France if your home or principal place of stay is there, your main professional activity is there, or your centre of economic interests is there.

On the record

We form US companies. We aren't French tax advisers. These are the rules as they're generally published, they change, and how they apply to you depends on details this page can't know. Take this list to a tax adviser in France before you order, and we'll tell you what the US forms need.

After formation

Someone has to own each filing, in each country.

US information reporting

A US LLC with one foreign owner is usually a disregarded entity that files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you. Money you put in, take out or are paid for your work can count even in a year without sales. The IRS penalty for not filing starts at $25,000.

For a calendar-year company, the return is usually due 15 April, and Form 7004 requests an extension before then. A C-Corp, or an LLC with more than one owner, files different returns.

Form 5472 and the pro forma 1120

State, tax office and ownership checks

Keep the registered agent active and track the state's yearly charge. In France, file form 3916 with your return, and expect corporate tax returns if the company carries on business here.

US-created companies are exempt from BOI reporting under FinCEN's current rule, effective 14 August 2026. Banks and payment providers still verify who owns the company.

Who handles each formation, banking and filing responsibility
TaskWho handles itWhere the responsibility ends
Formation and EIN applicationBaseAcross prepares and submitsThe state approves formation; the IRS issues the EIN.
Bank and payment applicationsYou, with our guidanceThe provider verifies the information and decides.
Form 3916 and French returnsYou and your expert-comptableWe provide the US company records they need.
Annual state filingYou, or our optional filing serviceReminders are included; managed filing and the state charge are separate.
US federal returnsYou and your US tax preparerLaunch and Operate remind you; they don't file the return.

Prepare the conversation

Take these questions to your expert-comptable before you order.

Bring the owners, where each lives, the operating agreement, where the business will be carried on and the business activity. Each question is also in French.

Download the checklist for your expert-comptable (.txt)
  1. 01
    EN

    Comparing it with French company forms, would my US LLC be treated like a SAS and liable to corporate tax?

    FR

    Au regard des formes de sociétés françaises, ma LLC américaine serait-elle assimilée à une SAS et passible de l'impôt sur les sociétés ?

  2. 02
    EN

    Would the company be carrying on business in France, through an establishment or through me, and owe French corporate tax?

    FR

    La société exercerait-elle une activité en France, par un établissement ou par mon intermédiaire, et devrait-elle l'impôt sur les sociétés en France ?

  3. 03
    EN

    How are payments from the company to me taxed: as dividends, pay or something else?

    FR

    Comment les sommes versées par la société seraient-elles imposées : dividendes, rémunération ou autre ?

  4. 04
    EN

    Which US accounts must I declare on form 3916, including the company's account if I sign for it?

    FR

    Quels comptes aux États-Unis dois-je déclarer sur le formulaire 3916, y compris celui de la société si j'ai la signature ?

  5. 05
    EN

    If my SAS owns the US company, could article 209 B apply?

    FR

    Si ma SAS détient la société américaine, l'article 209 B peut-il s'appliquer ?

  6. 06
    EN

    Would a SAS or SASU serve me better than a US company?

    FR

    Une SAS ou une SASU me conviendrait-elle mieux qu'une société américaine ?

  7. 07
    EN

    How should I keep records for the US return and my French returns?

    FR

    Comment tenir mes documents pour la déclaration américaine et mes déclarations françaises ?

Questions

Questions from France.

If yours is not here, email us at hello@baseacross.com before you order.

Can a French resident own a US LLC?

Yes. US law doesn't require an LLC's owners to be US citizens or residents, and formation, the EIN and the bank applications all happen remotely. The French questions are how the tax office classifies it, where its business is carried on and which accounts you declare.

How does France classify a US LLC?

By comparing it with French company forms. On 12 November 2025, the Conseil d'État held that a California LLC, whose members were liable only up to their contributions and had wide freedom in its operating agreement, was comparable to a SAS and liable to corporate tax by its form. Your operating agreement decides how yours compares.

Can France tax my US company?

It can. A company formed abroad pays French corporate tax, at 25%, on business carried on in France: through a fixed place of business, a dependent agent or a complete commercial cycle there. A US company you run from France should have an adviser look at this.

Do I declare the US bank account in France?

Yes, for accounts you hold. Each account abroad you opened, held, used or closed in the year goes on form 3916 with your return, and so does one you can operate under a power of attorney. The fine is EUR 1,500 for each undeclared account. Ask your adviser whether the company's own account is yours to declare.

How much does a US company from France cost?

Launch starts at $351.40: $249 for the plan plus $102.40 for the Wyoming filing. The plan and Wyoming's minimum yearly charge then total $309 a year. Your expert-comptable's fees, US return preparation and French filings are separate. Wyoming's license tax can be more than its $60 minimum.

Should I form a Wyoming LLC or a Delaware C-Corp from France?

A Wyoming LLC suits an owner-run business selling to US customers, once you know how France classifies it. A Delaware C-Corp suits raising from US investors. Nonresident aliens can't hold shares in an S-corporation.

Can I get an EIN without an SSN or ITIN?

Yes. Without an SSN or ITIN, the application goes on Form SS-4 instead of the IRS's online tool. We prepare it after the company is formed, and the IRS issues the number.

How long does it take from France?

Each stage has its own clock. Wyoming's published turnaround is same day once a complete filing is accepted. Our ordinary EIN estimate is six to eight weeks after the application, or two to three weeks with the $199 expedited option. Banks, payment providers and Stripe each set their own review times. These are estimates, not promises.

Can I open a Mercury account from France?

Usually you can apply. France isn't on Mercury's list of countries it doesn't serve, and the list goes by where you live. Mercury still reviews each company and can decline.

Can I use Wise Business for the US company?

Usually, yes. France is on Wise's list of places where people can hold money, so a US company run from France can get USD account details. Wise reviews each business.

Do I need a US company for Stripe in France?

No. Stripe supports businesses in France, and a SAS gets you Stripe too. A US company is for selling as a US vendor, US contracts, US investors or platforms that need one.

Do I pay US tax on work I do from France?

Generally not. Pay for work you do in France is generally not US-source income, so a US company with no US office or staff often owes no US income tax on it. A single-owner LLC still files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you.

Is there a US–France tax treaty?

Yes, it's in force, with protocols from 2004 and 2009. It exempts interest and royalties from US withholding, and caps dividends at 15%, or 5% for a qualifying company shareholder.

Can my French SAS own the US company?

Yes. A SAS can own a US company as its subsidiary. Under article 209 B, a French company holding more than 50% of a foreign entity taxed at least 40% less than it would be in France can be taxed on that entity's profits, so an LLC paying no US tax is one to check.

Does BaseAcross file the US and French returns for me?

On Launch and Operate, we add deadlines and reminders; you or your accountant file the federal returns. Managed annual state compliance is an optional $149 service fee a year, with the state's charge separate. Form 3916 and your French returns are for you and your expert-comptable.

Does my new US LLC need a BOI report?

US-created companies are exempt under FinCEN's current BOI rule, effective 14 August 2026. A company formed outside the US and registered to do business there is a different case. Banks still collect ownership details for their own checks.

Sources and editorial scope

Check the published rules behind the explanation.

Prepared by the BaseAcross team and reviewed by Saais Patel, compliance reviewer. Sources checked . This is general formation information, with source links for the tax and banking context. An individual tax or legal review remains with your qualified advisers.

The classification is read from the Conseil d'État's decision n° 502894 on its own site, and the account rules from impots.gouv.fr, BOFIP and service-public, all in French. Residence, corporate tax and article 209 B come from PwC's Worldwide Tax Summaries. Confirm the current position with your expert-comptable before acting.

Ready when you are

Answer the questions. We do the filing.

It takes about four minutes. You see the whole order, state fee included, before anything is charged.

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LLC · Cheyenne, WY

Plan
Launch
First year
$351.40
To order
10 steps
Start from France

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