Country guide

Setting up an Australian company from France

Setting up an Australian Pty Ltd from France: the resident director, apostilled documents, the tax treaty, FIRB thresholds and Paris–Sydney signing.

Updated 5 min read7 official sources

A French company can own 100% of an Australian Pty Ltd, but the Australian company needs at least one director who ordinarily resides in Australia (Corporations Act s201A, on the Federal Register of Legislation). The président or directeur général in Paris can sit on the board alongside them. France and Australia have a comprehensive tax treaty in force and are both Apostille Convention members, so the paperwork route is well established. The hard part is usually timing: Sydney is eight to ten hours ahead of Paris, depending on the season.

France and Australia at a glance

Item Position as at 27 October 2026
Tax treaty Comprehensive tax treaty in force. Convention signed 20 June 2006, in force 1 June 2009, modified by the Multilateral Instrument (Treasury treaty list)
Apostille Convention Both are parties. France since 1965, Australia since 1995 (HCCH status table)
FIRB status of French private investors Not a listed FTA partner, so standard thresholds apply
Time difference, Sydney 10 hours (Nov–Mar), 8 hours (Apr–early Oct), 9 hours in two short changeover windows
Time difference, Perth 7 hours in the French winter, 6 hours in the French summer
ASIC fee to register a Pty Ltd $636 (2026–27)

How French groups usually structure it

Most French businesses entering Australia set up a wholly owned Pty Ltd, with the French SAS or SA as sole shareholder. It ring-fences liability, contracts and hires locally, and is what Australian banks and customers expect. The alternative is registering the French company itself in Australia as a foreign company with an ARBN. That avoids the resident director requirement but needs a local agent, and the French entity's own accounts are lodged with ASIC every year. Our subsidiary vs branch guide compares the two.

A typical board for a French-owned subsidiary has two or three directors: the group's président or CFO, sometimes the country manager, and an Australian-resident director. Day-to-day authority sits with management under a delegation approved by the board.

The setup sequence from Paris

1. Decide internally and document it

French groups often need a formal decision of the président, or of the board of the SA, approving the Australian subsidiary, the share subscription and the people being appointed. Prepare it in French and English. Australian counterparties will want the English version, and a certified translation avoids arguments later.

2. Director IDs before anything is lodged

Every director must hold a Director ID before being appointed. French directors without Australian identity documents usually apply on a paper form with certified documents, which takes longer than the online route. Start this in week one. Our Director ID guide sets out the steps.

3. Get the French documents authenticated

The documents most often requested are a recent extrait Kbis for the parent, the parent's statuts, the decision approving the investment, and passports for directors and beneficial owners. Because France is an Apostille Convention party, French public documents can be apostilled rather than going through embassy legalisation. Copies of identity documents are usually certified by a notary. Documents in French need a certified English translation, so budget for it per document.

4. Register the company

Registration with ASIC costs $636 for a Pty Ltd with share capital (2026–27). Reserving the name first is optional and costs $65. Once the ACN issues, register for an ABN and tax. See setting up an Australian subsidiary for the board approvals and order of steps.

5. Bank account and first-year compliance

Banks will trace ownership to the individuals behind the French group, so have the structure chart ready. Then diarise the first-year items: the ASIC annual review, and, for a foreign-controlled small company, the decision on financial reporting relief. Our guide to financial reporting for foreign-controlled companies explains the Form 384 window, which a French CFO used to filing comptes annuels each year can easily miss.

Signing rounds between Paris and Sydney

The EU moves its clocks on the last Sundays of March and October (Directive 2000/84/EC). Sydney and Melbourne move theirs in early October and early April. So the gap changes four times a year:

  • Late October to late March: Sydney is on AEDT (UTC+11) and Paris on CET (UTC+1), a 10-hour gap. 9 am in Sydney is 11 pm the previous evening in Paris.
  • Early April to early October: Sydney is on AEST (UTC+10) and Paris on CEST (UTC+2), an 8-hour gap. A 4 pm Sydney call is 8 am in Paris.
  • The changeover weeks in early October and late March to early April have a 9-hour gap. Recurring board calls drift, so re-send invitations.

Perth (UTC+8 all year) is 7 hours ahead of Paris in the French winter and 6 hours in summer, which makes a Perth late afternoon and a Paris morning an easy overlap.

The rhythm that works: Paris approves and signs in its afternoon, Sydney wakes to signed documents, and the resident director countersigns and lodges that day. Electronic signing helps, but agree in advance which documents the bank or counterparty will accept signed electronically.

FIRB for French investors

France isn't on the list of "certain FTA partners" in Treasury's 2026 threshold table. For French private investors that means:

  • more than $347 million to acquire a substantial interest in an Australian entity or business;
  • more than $347 million for developed commercial land, or more than $75 million if the land is sensitive;
  • $0 for residential land, vacant commercial land and mining or production tenements.

Starting a new, non-sensitive business through a Pty Ltd is generally not something a private investor has to notify. Acquisitions are where FIRB starts to matter. French groups with a state shareholding should take advice early, because foreign government investors face a $0 threshold for almost everything. See FIRB approval basics.

Mistakes we see from French parents

  • Assuming the président can sign alone. Under Australian law the board of the Pty Ltd acts, and an Australian-resident director must be on it.
  • Translating only the summary. Banks and advisers want the full Kbis and statuts in English, not a cover note.
  • Treating the treaty as the whole tax answer. It allocates taxing rights. It doesn't replace advice on withholding, transfer pricing or permanent establishment. See tax obligations for foreign-owned companies, then speak to a cross-border adviser.

We provide the Australian-resident director, the registered office and governance. We don't give French or Australian tax advice. To see what the first year costs, try the cost calculator.

This page is general information, current at 27 October 2026, and isn't legal or tax advice. Please check treaty and FIRB points with your own advisers.

Frequently asked questions

Can the président of our SAS be the only director of the Australian company?

They can be a director, but not the only one. At least one director of an Australian Pty Ltd must ordinarily reside in Australia, so a Paris-based président needs an Australian-resident co-director.

Do French documents need an apostille for Australia?

Both countries are parties to the Apostille Convention, so an apostille is the normal way to authenticate French public documents such as a Kbis extract. Check with the receiving party first, because some only need a certified copy.

Is there a tax treaty between Australia and France?

Yes. There is a comprehensive tax treaty in force. The current convention was signed in 2006 and entered into force on 1 June 2009, and it is modified by the Multilateral Instrument.

Do French investors get the higher FIRB thresholds?

No. France isn't one of the FTA partners listed in Treasury's 2026 threshold table, so French private investors are assessed at the standard thresholds, such as more than $347 million for a non-sensitive business.

Official sources

  1. Treasury: Income tax treaties treasury.gov.au
  2. ATO: Income tax treaties ato.gov.au
  3. HCCH: Apostille Convention status table hcch.net
  4. Foreign Investment Australia: Monetary thresholds from 1 January 2026 (PDF) foreigninvestment.gov.au
  5. ASIC: Fees for commonly lodged documents asic.gov.au
  6. Federal Register of Legislation: Corporations Act 2001 legislation.gov.au
  7. EUR-Lex: Directive 2000/84/EC on summer-time arrangements eur-lex.europa.eu

General information about Australian law and practice, not legal or tax advice for your circumstances. Check the official sources, or ask your adviser, before you act.

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