The recommended form for setting up a sole shareholder subsidiary in France is generally the SASU (société par actions simplifiée à associé unique – simplified limited liability company with a sole shareholder). The SASU is the most flexible corporate structure currently available under French law. Its structure and organisation are governed by the Articles of Association of the company: it may therefore be tailored to fit the day-to-day organisation of the company to the specific needs of the sole shareholder and be easily adapted to the growth and evolution of the company.
Shareholder liability is limited to its contribution to the share capital (unless it has placed its subsidiary in a relationship of complete subordination).
There is an attractive tax regime for share transfers of a SASU (0.1% duty / purchase price or market value if higher).