Which legal structure for a restaurant in France?

Which legal structure suits a restaurant in France?

There is no legal structure reserved for restaurants in France. They use the standard business forms described by Service Public Entreprendre, the government’s business portal. What is specific to restaurants is the numbers: lots of purchases (ingredients, drinks), often employees, rent, equipment. These costs weigh heavily, because some structures let you deduct them and others do not.

This guide does not replace personal advice. It gives you the official 2026 rules and the right questions to ask. Choosing a structure is one of the steps to open a restaurant in France and relies on your business plan. For the big picture, see opening a restaurant in France.

EI, micro, EURL, SARL, SASU, SAS: what are the differences?

Here is a summary of the possible forms for a commercial activity such as a restaurant, based on the official Service Public Entreprendre page (checked on 10 April 2026).

For companies (EURL, SARL, SASU, SAS), share capital is free: there is no minimum. Partners’ liability is limited to their contributions, except for mismanagement or a personal guarantee given by the manager (which banks often ask for with a loan). For a sole trader, liability is in principle limited to business assets, except in cases of fraud or serious breaches.

Can you open a restaurant as a micro-enterprise?

Yes, nothing forbids it. Restaurants fall into the “sales” category of the micro-enterprise scheme: the French tax doctrine (BOFiP) includes businesses whose main trade is selling food “to take away or to eat on the premises”. In 2026, the turnover ceiling for this category is €203,100 before VAT (assessed on 2025 or 2024 turnover). If you exceed it two years in a row, you move to the standard (real) scheme on the following 1 January.

Social contributions are a percentage of turnover: 12.3% for sales of goods in 2026, according to Service Public Entreprendre. If you sell nothing, you pay nothing.

The trap for a restaurant: costs are not deductible

Under the micro-enterprise scheme, business expenses are not deducted. Your contributions and tax are calculated on turnover, not on what you have left. Yet a restaurant buys a lot. A fictional example, with no employees:

The maths looks fine, but micro-enterprise tax is calculated on turnover after a flat-rate allowance (71% for buying and reselling goods, according to Service Public Entreprendre), not on your real costs. As soon as your real costs are high, the standard scheme (as a sole trader or a company) often becomes more attractive. That is exactly the comparison to ask your accountant for, using your forecast.

VAT for a micro-enterprise

A micro-enterprise can benefit from the VAT exemption (franchise en base) while turnover stays under the thresholds: in 2026, for a commercial activity, €85,000 (base threshold, previous year’s turnover) and €93,500 (higher threshold, current year). Above the higher threshold, VAT applies from the first day it is exceeded. A restaurant that crosses it must then charge VAT (10% on food, 20% on alcohol, see restaurant VAT in France): build it into your prices from the start.

EURL or SASU, SARL or SAS: how do you choose?

The main difference between these companies is the manager’s social status.

EURL manager or majority SARL manager: self-employed

The manager falls under the social protection scheme for the self-employed. Contributions are calculated on their pay. For a new restaurant whose manager pays themselves little at first, it is an option often considered.

SAS or SASU president: treated like an employee

The president falls under the general (employee) scheme when paid. Contributions are generally higher for the same pay, but social protection is that of employees. If they pay themselves nothing, there are no social contributions.

With partners: SARL or SAS

If you go into business with others (a chef, a friend, an investor), the SARL (2 to 100 partners) and the SAS (at least 2 partners) are the two common forms. The SAS leaves more freedom in writing the articles (who decides, how people join or leave); the SARL is more framed by law. Either way, write down clearly what happens if a partner wants to leave: it is the most common source of disputes.

• How much do you want to pay yourself in the first year, and after?
• What social protection do you want (health, pension, disability cover)?
• Are you alone or with partners, and could that change?
• Do you plan to sell the restaurant or bring in a partner later?
• What are your forecast figures: turnover, purchases, wages, profit?

How much does setting up cost, and what support exists?

The set-up fees given by Service Public Entreprendre (April 2026):

On top of the official fees, a company needs its articles of association written (yourself or with a professional) and its capital deposited. Capital is free: for an EURL or SARL, at least 20% of cash contributions are paid in at creation; for a SAS or SASU, at least 50%; the rest within 5 years.

The Acre scheme

Acre, the French support for creating or taking over a business, gives a partial exemption from contributions at the start, under conditions. According to Service Public Entreprendre, it is no longer automatic since 2026: you must apply within 60 days. Check your eligibility on the official page and discuss it with your adviser. Other support and funding are covered in restaurant start-up costs.

What if you buy a restaurant, or change structure later?

When buying a restaurant in France, you can buy the business itself (fonds de commerce, through your own sole trader business or company) or buy the shares of the company that runs it. These are very different operations: in the second case, you also take on the company’s history. Get professional help.

Your structure is not permanent. Many restaurant owners start as sole traders and set up a company when the business grows. But changing takes time and money: better to choose a form that will hold for at least the first years of your forecast.

Remember the legal notice too: in France, the business name, legal form and registration number must appear on your website. See legal pages for a small business website.

The checklist before meeting your accountant

Bring these items: the meeting will be shorter and the advice more accurate.

• Your 3-year forecast: turnover, purchases, wages, rent, profit.
• The number of employees planned and their cost.
• What you want to pay yourself each month, at first and later.
• Your personal situation: other income, partner, any unemployment rights.
• The number of partners and the planned split.
• Your 5-year plan: expand, open a second site, sell.

The official site also offers a simulator to find the right legal form for your project, in the “Je crée” section of Service Public Entreprendre. Once the structure is chosen, registration is done online: the next steps are in permits and paperwork to open a restaurant in France.

The restaurant owner’s guide

Open, run, grow: each stage has its full guide and detailed guides, with their reading time.

This guide for your trade

• Restaurants
• Bars and cafés
• Restaurant website

Go further

• How to open a restaurant in France
• Permits to open a restaurant in France
• Restaurant start-up costs
• The restaurant business plan
• Legal pages for a small business website