🇫🇷France Guide · Updated 2026

Complete guide: US LLC for residents of France

Everything you need to know to form and manage a US LLC in compliance with FR tax regulations.

🇫🇷 3 key obligations for residents of France

1Formulaire 3916-bis: mandatory declaration of foreign accounts

2Impôt sur le revenu (income tax) on foreign income from the LLC

3Mandatory IRS Form 5472 due by April 15

Detailed tax obligations

Formulaire 3916-bis — Declaration of foreign accounts and contracts

Every French resident must declare foreign bank accounts and ownership stakes in foreign entities using Formulaire 3916-bis. The US LLC and its associated US bank account must be declared.

Fine of €1,500 per undeclared account (€10,000 if located in a non-cooperative state).

Impôt sur le revenu — Taxation of foreign income

LLC income is taxed in France as BIC (Bénéfices Industriels et Commerciaux — industrial and commercial profits) or BNC (Bénéfices Non Commerciaux — non-commercial profits). A foreign tax credit under the France-US tax treaty applies to avoid double taxation.

Prélèvements sociaux — Social contributions

Foreign income may be subject to prélèvements sociaux (social levies) at 17.2%. Check with your expert-comptable (chartered accountant) whether they apply to your specific case based on the nature of the LLC income.

Form 5472 — IRS Annual Return

Every LLC with a foreign owner must file Form 5472 along with a pro-forma 1120 by April 15.

$25,000 penalty for each Form 5472 not filed.

Deadline calendar 2026

Key dates for your LLC if you are a resident of France.

April 15

Form 5472 + 1120 (IRS)

Annual deadline for the US federal return.

May/June

Déclaration de revenus (DGFiP)

Annual French income tax return including Formulaire 3916-bis and foreign income. The exact date varies by département.

June 30

FBAR (FinCEN 114)

If foreign accounts exceed $10,000 in total at any point during the year.

January 1 (following year)

Wyoming Annual Report

Wyoming annual report. Fee: ~$60. Included in the Incorpo plan.

Step-by-step guide

Form your LLC with Incorpo

Onboarding in 10 minutes. Wyoming registration, EIN, and Registered Agent included.

Open a US business bank account

Open an account with Mercury or Relay using the guide included in the Essential plan.

File Form 5472 by April 15

Included in the Essential plan — we prepare it and you sign digitally.

Complete Formulaire 3916-bis

Declare the US bank account and LLC ownership stake in your déclaration de revenus.

Declare income with your expert-comptable

Include LLC income in your tax return. Guide for your expert-comptable (chartered accountant) included in the Essential plan.

Frequently asked questions — France

Do I need to declare the LLC in Formulaire 3916-bis?+

Yes, both the ownership stake in the LLC and the associated US bank account must be declared. Failure to declare results in a fine of €1,500 per account.

How is LLC income taxed in France?+

As BIC or BNC depending on the activity. A single-member LLC is tax-transparent in the US, so income is attributed to the French member. French income tax rates range from 0% to 45%.

Do prélèvements sociaux (social levies) apply?+

Potentially yes (17.2%). It depends on the nature of the income and your statut social (social status). A specialized expert-comptable can clarify your case.

What happens if I don't file Form 5472?+

IRS penalty of $25,000. With the Essential plan, we alert you 30 and 7 days in advance and prepare the form.

Can I use the micro-entrepreneur regime with an LLC?+

No, the US LLC is a separate legal entity. LLC income does not fall under the micro-entrepreneur regime. It must be declared as foreign income in the déclaration de revenus.

Form your LLC with the France compliance guide

The Essential plan includes Form 5472, the compliance guide for France, and automatic deadline alerts.

Form your LLC now →

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