Freelancers, agencies, e-commerce sellers, SaaS founders: a growing number of entrepreneurs based in France form a U.S. LLC to work with international clients, get paid in dollars and access the American ecosystem (U.S. Stripe, marketplaces). The good news: it is perfectly legal, and everything can be done remotely from France — no visa, no U.S. Social Security Number, no flight to book. This guide covers the full journey: the steps on the U.S. side, then — what most American providers never mention — the French side: taxes, form 3916, social contributions. Factual, jargon-free, and with no tax promises.
This guide is not tax or legal advice
The information below is factual and general. Your personal situation (tax residency, nature of your activity, other income) determines your actual obligations: have it reviewed by an accountant or tax lawyer experienced in French-American matters.
Can you form a U.S. LLC while living in France?
Yes, without the slightest ambiguity. No French law prohibits owning a foreign company, and no U.S. law requires being a U.S. resident to own an LLC. A French resident can therefore form an LLC remotely, be its sole owner (member) and run it from France.
The confusion usually comes from conflating two things: the legality of the structure (established) and its tax treatment (which depends on your residency — more on this below). Owning an LLC while living in France is legal; failing to declare it is not. The nuance fits in one sentence, and this entire guide flows from it.
What to remember:
- No visa. Owning a U.S. company requires no right to stay or work in the United States — owning is not immigrating.
- No SSN. The U.S. Social Security Number is not needed: the company's tax identifier (EIN) can be obtained without one, through a process provided for by the IRS.
- No travel. Company formation, EIN and bank account opening are all handled online, from France.
- One condition, however: meeting your French reporting obligations. That is where the difference lies between a clean structure and a problem.
For the general framework that applies to any international entrepreneur (states, EIN, banking, annual obligations), see our pillar guide How to Form a U.S. LLC as a Non-Resident. Here, we focus on what is specific to France.
In short: forming and owning 100% of a U.S. LLC while residing in France is legal. No visa, no SSN, no travel — but French reporting obligations to meet, which are perfectly manageable with the right support.
Why open a U.S. LLC from France?
The good reasons to form an LLC have nothing to do with tax. Here is what actually drives French-based entrepreneurs to take the step:
- Working with international clients. A U.S. entity reassures American and international clients: invoicing in dollars, a U.S.-law entity, the image of an established business. For many freelancers and agencies, this is what unlocks U.S. contracts.
- Getting paid in dollars, without friction. A U.S. bank account in the LLC's name avoids systematic conversions and the fees that eat into margins on every payment.
- Accessing the American ecosystem. Full-featured U.S. Stripe, marketplaces and platforms that require a U.S. entity, SaaS tools reserved for American businesses: the LLC is what unlocks them.
- Light administration on the U.S. side. No minimum capital, no mandatory general meetings, no French-style bookkeeping imposed by the state of formation: a single-member LLC is simple to run.
- Privacy, depending on the state. Wyoming, notably, does not publish owners' names in its public records — legitimate discretion, unrelated to any tax consideration.
- A structure that follows you. If you leave France one day (expatriation, nomadic life), the LLC remains: it is independent of your country of residence. We cover this scenario in LLCs for digital nomads.
What the LLC does not do
A U.S. LLC does not make French tax "disappear". As long as you are a French tax resident, your income — including your LLC's — remains taxable in France. If someone sells you an LLC to "pay 0% tax" while staying in France, walk away: it is false, and it is the kind of setup that ends in a tax reassessment.
The steps to form your LLC from France
The path is well marked and identical to any non-resident's — France adds no step on the American side:
- Choose the state and the name. Wyoming is the default choice for most French entrepreneurs: private records, light formalities, a serious image. Delaware targets fundraising, New Mexico the fewest recurring obligations. Our full comparison: Wyoming vs Delaware vs New Mexico.
- Appoint a registered agent. This is the mandatory official address in the state, which receives the company's legal mail. Having no American address, a French resident necessarily uses this service — it is included in any serious package.
- File the Articles of Organization. The founding document is submitted to the Secretary of State. Once approved, the company legally exists — often within a few days. Your personal address in France is enough to be listed as a member.
- Draft the Operating Agreement. This internal document defines the LLC's ownership and operation. Not public, but essential — notably for the bank, and for your French accountant.
- Obtain the EIN without an SSN. The company's federal tax identifier is obtained from the IRS via Form SS-4, filed by fax or mail when you have neither an SSN nor an ITIN — a process expressly provided for foreign owners. The full walkthrough: Getting an EIN without an SSN.
- Open the bank account. Once the EIN is in hand, remotely, with American neobanks (see below).
Real timelines from France
The entity is often registered within a few days (sometimes 72 hours with an expedited option). Including the EIN without an SSN, plan for 2 to 4 weeks for a complete, operational file. The time difference changes nothing: everything is done online.
In short: state → registered agent → articles → operating agreement → EIN → bank. Nothing in this journey requires leaving France.
What the LLC changes (and does not change) for your taxes in France
This is the heart of the matter — the part American providers never address, because they do not know French law. Nothing insurmountable: four points to understand before forming, and to have reviewed by a professional.
Your income remains reportable and taxable in France
The principle is simple: tax residency prevails. If you live in France, you are taxable there on your worldwide income — including income generated through a U.S. LLC.
In the United States, a single-member LLC is by default fiscally transparent (a "disregarded entity"): the company itself pays no federal income tax on its profits; they “pass through” to the owner, who reports them in their country of residence. For an owner who is a French tax resident, that country is France. Note that this American transparency does not automatically bind the French tax authorities, who assess the LLC's characterization under their own criteria.
Add to this the notion of permanent establishment: if you run your LLC from your office (or your living room) in France, the tax authorities may consider that the business is operated in France — and therefore taxable in France, whatever the company's legal nationality. Put simply: the company's flag does not determine the country of taxation; the place where the activity is actually carried out does.
Concretely, the LLC's income is reported each year on your French tax return (notably via the return for income received abroad). The exact tax category depends on your situation: this is precisely the point to have confirmed by an accountant from year one.
The France–U.S. tax treaty prevents double taxation
"Taxable in France" does not mean "taxed twice". France and the United States are bound by a tax treaty signed on August 31, 1994 (amended by the 2004 and 2009 protocols), which allocates taxing rights between the two countries and provides mechanisms — notably the tax credit — to eliminate double taxation.
Two things to understand clearly:
- The treaty prevents paying twice on the same income; it does not reduce tax and exempts no one.
- Its application to your specific case (nature of the income, characterization of the LLC, permanent establishment) is specialist territory: it is one of those subjects where a tax advisor experienced in French-American files is worth every cent of the fee.
For the American side of the obligations (IRS filings for a non-resident-owned LLC), see The tax obligations of a non-resident LLC.
Your foreign accounts must be declared: form 3916
Every French tax resident must declare each account opened, held, used or closed abroad, together with their income tax return, via form 3916 / 3916-bis. This covers your LLC's accounts that you hold or use: Mercury, Relay, but also Wise, Payoneer and digital asset accounts.
The practical points:
- One declaration per account, every year — the dedicated section is activated directly in the online tax return.
- Forgetting is expensive: a €1,500 fine per undeclared account and per year, raised to €10,000 for accounts located in certain non-cooperative states.
- It is a ten-minute formality once you know it exists — the real risk is ignorance, not complexity. Now you know.
Social contributions: the LLC does not replace your social protection
Last point, often discovered too late: the LLC affiliates you to nothing in France. It generates no pension rights, no health insurance, no French social protection of any kind.
Yet if you carry out your activity from France, you fall in principle under the French social security system and must contribute accordingly (the self-employed scheme, via URSSAF). Operating through a foreign entity does not remove this obligation: what matters is where the work is performed, not the company's country of registration.
The right approach: align your social status (self-employed, a French structure in parallel, another arrangement) with an accountant before starting the activity — not after.
| Obligation on the French side | In practice | When |
|---|---|---|
| Declare the LLC's income | Reported on your French tax return; category to confirm with an accountant | Every year |
| Declare foreign accounts | Form 3916/3916-bis — one declaration per account (bank, Wise, Payoneer…) | With the income tax return |
| Social contributions | Affiliation in principle to the French self-employed scheme if the activity is carried out from France | Ongoing |
The pairing that works
Statecove handles the American side — formation, registered agent, EIN, documents. Your French accountant frames the French side — tax category, form 3916, social status. With these two building blocks, your LLC stands solid on both sides of the Atlantic.
In short: the LLC is transparent on the American side, your income remains taxable in France, the 1994 treaty prevents double taxation, form 3916 covers your foreign accounts, and French social security remains your scheme if you work from France. Four points, none of them blocking — provided you are well supported.
Can I invoice my French clients with my LLC?
Yes. A U.S. LLC can invoice clients anywhere in the world, including in France: no rule prohibits a French business from paying an invoice issued by an American company.
Two nuances to keep in mind:
- Invoicing French clients changes nothing about the obligations above. The activity is still carried out from France, and therefore reportable and taxable in France. The LLC is not a shield between you and the tax authorities — and it was never meant to be one.
- VAT is a topic of its own. Depending on the nature of your services and your clients (businesses or consumers), VAT rules may apply. This is a technical point to confirm with your accountant before the first invoices go out.
In practice, the LLC makes the most sense when a significant share of your clients is outside France: that is where the American entity, the dollar account and U.S. Stripe create a genuine operational advantage. On payments, see our guide Collecting payments with a U.S. LLC.
Which bank for an LLC owned from France?
The sequence does not change: EIN first, then the bank. From France:
- Mercury and Relay regularly open accounts remotely for non-resident-owned LLCs, based on the company's documents (articles, EIN, operating agreement, passport). A French resident faces no particular handicap — France is well regarded by compliance teams.
- Wise and Payoneer usefully complete the setup for receiving multiple currencies — including euros, convenient for your European clients.
Reminder on the French side: each of these accounts must appear on your form 3916. Ten minutes a year, zero difficulty — as long as it gets done.
The complete step-by-step (documents, bank criteria, pitfalls to avoid) is in our guide Opening a bank account for a non-resident LLC.
What timeline and budget from France?
The timelines are the same as for any non-resident — living in France adds nothing:
- The company exists within a few days, sometimes 72 hours with an expedited option.
- A complete file — EIN without an SSN included — takes 2 to 4 weeks in practice.
On the budget side, the cost of an LLC is made up of the chosen state's fees and the support service. Our packages are all-inclusive — formation, registered agent for the first year, EIN support and documents — with no hidden fees:
Form your LLC from France with an all-inclusive package, no surprises.
Where to start?
Forming a U.S. LLC while residing in France is legal, well marked and entirely feasible remotely. The real challenge is not feasibility: it is executing both sides cleanly — the formation on the American side (state, articles, EIN, bank) and compliance on the French side (income reporting, form 3916, social status).
Our role: delivering a clean, operational LLC, with every document your accountant will need. Tell us about your project: together we will confirm the right state and the right timeline — and you will know exactly what to raise with your accountant before starting. To see how our support unfolds in practice, head to How it works.