How Starting a Business in 2026. (France, Belgium, Switzerland, UAE)

Starting a Business in 2026: A Jurisdiction-by-Jurisdiction Guide (France, Belgium, Switzerland, UAE)

Starting a business in 2026 doesn't come down to "choosing a status" and then "filing a registration form." The chain of structural decisions — where to set up, under which legal form, with which tax regime, with which partners and under what governance — determines your project's trajectory for several years. A poor initial choice can translate into unfavourable taxation, a blocked fundraising, or a disproportionate administrative burden.

This guide covers the four jurisdictions where CryviTis operates — France, Belgium, Switzerland and the United Arab Emirates — with, for each country, the relevant legal forms in 2026, the concrete procedures, the real costs, and the entry-level taxation. It's written for solo founders, co-founders, and entrepreneurs considering a multi-country structure.

30-second version:  In France, the SASU remains the most-used status for solo founders in 2026, ahead of the EURL and the standard-regime sole proprietorship. In Belgium, the SRL (the SPRL reformed in 2019) has replaced the SPRL as the standard form. In Switzerland, the Sàrl (GmbH) remains the SME standard, with the SA/AG for larger structures. In the UAE, the FZE (Free Zone Establishment) remains very accessible for foreign founders, but the "mainland" route via an LLC has become more attractive since 100% foreign ownership was authorised in 2021. UAE taxation now includes corporate income tax at 9% (since June 2023).

The 4 questions to ask yourself BEFORE choosing a status

Before you even open a status comparison tool, ask yourself four structural questions. The answers steer everything that follows.

1. Where are your priority clients?

A business mainly targeting the French market has little reason to set up in Dubai for tax reasons: the overheads, the mandatory travel, and the economic-substance constraints quickly outweigh the tax saving.

Conversely, an international B2B business with clients in the UAE, Saudi Arabia and India will benefit from being domiciled locally.

2. Are you on your own or with others?

A solo founder benefits from flexible legal forms (SASU in France, EURL, single-member SRL in Belgium, single-member Sàrl in Switzerland, FZE in the UAE).

Several partners make it essential to think about the shareholders' agreement, exit mechanisms, and future dilution — often via a SAS, SA, or multi-partner SRL.

3. Do you intend to raise funds within 24 months?

If so, the legal form must be compatible with bringing in investors: SAS in France (unavoidable for venture capital), SRL in Belgium with suitable approval clauses, SA in Switzerland (more favoured than the Sàrl by VCs), mainland LLC in the UAE.

The initial articles of association must provide for capital-increase mechanisms, BSPCE/BSA, and preferential rights.

4. What asset protection are you looking for?

A sole proprietorship or a sole trader does not insulate your personal assets. A commercial company (SAS, SARL, SRL, Sàrl, LLC) does — barring management misconduct.

For higher-risk activities (construction, financial advice, medical, hospitality), separating personal and business assets is rarely negotiable.

Starting a business in France in 2026

France has deeply reformed company formation since 2023, with the INPI one-stop shop and the merging of formalities. The ecosystem remains one of the most structured in Europe, but also one of the most regulated.

The main legal forms

SASU (single-shareholder simplified joint-stock company)

• Solo founder, free share capital (from €1)

• Chairman treated as an employee for social-security purposes: cover equivalent to that of a salaried executive

• Corporate income tax (IS) by default, with an optional five-year personal income tax (IR) regime available for new companies

• The dominant form in 2026 for freelancers, consultants and SaaS founders

EURL (single-member limited liability company)

• Solo founder

• TNS (self-employed) manager: lower social contributions than a SASU but reduced social protection

• Personal income tax (IR) by default, with an IS option available

• More suited to activities with a low need for social protection and high cash generation

SAS (with partners)

• The form of choice for start-ups raising funds

• Free share capital, highly flexible articles of association

• Allows the issuance of BSPCE, BSA and preferred shares

• The standard of the French VC market

SARL (with partners)

• More rigid than the SAS on the articles, but with lower overheads

• Majority manager on the TNS regime, minority manager treated as an employee

• Still favoured for family or wealth-oriented structures

Sole trader (micro-entreprise)

• An ultra-simplified tax and social regime; 2025 thresholds: €188,700 turnover (sales of goods) or €77,700 (services)

• VAT exemption up to the thresholds

• Best for testing a project, not for a lasting structure

Procedures and costs

The INPI one-stop shop has, since 2023, centralised all formalities. Setting up a SASU or EURL takes 2 to 5 working days on average, provided the file is complete.

Official costs in 2026:

• Court-registry fees: ~€37

• Legal notice: €130–200 depending on the department

• Lawyer / accountant for the articles: €500–2,000 (optional but recommended for a SAS)

• "Company formation" package at a firm: €800–1,800 (excl. VAT), all-inclusive

📖 For accounting fees after formation: How Much Does an Accountant Cost in 2026

Entry-level taxation

• IS at 15% on the first €42,500 of profit (reduced SME rate), then 25% above

• VAT: exemption threshold of €37,500 (services) or €85,800 (trade) in 2026, outside the sole-trader regime

• Business property tax (CFE): a minimum of €250 to €800 depending on the municipality, from the second year

• Director's social contributions: ~80% of net pay in a SASU, ~40–45% of net pay in an EURL (TNS)

Starting a business in Belgium in 2026

Belgium thoroughly reformed its company law in 2019 (the Companies and Associations Code — CSA), simplifying the available legal forms. The former BV/SPRL became the SRL/BV in French/Dutch.

The main legal forms

SRL / BV (limited liability company)

• The dominant form since 2019, whether single-member or multi-partner

• No minimum capital required since 2019 (previously: €18,550 for the SPRL), but "sufficient starting assets" are still required — set out in a written financial plan

• Liability limited to the contribution

• Subject to corporate income tax (ISOC)

SA (public limited company)

• A form suited to larger or listed structures

• Minimum capital of €61,500, paid up to at least one quarter

• More demanding in terms of governance (a board of directors or a sole director)

Sole proprietorship

• No separate legal entity

• Unlimited liability against personal assets

• Subject to personal income tax (IPP)

• Suited to small activities, freelancers and the self-employed

Procedures and costs

Setting up an SRL in Belgium requires a notarial deed (a major difference from France, where a private deed is sufficient). The notary checks the financial plan, drafts the articles, and files the documents with the NBB.

Official costs in 2026:

• Notary fees: €1,300–1,800 (varying with the size of the capital and complexity)

• Publication in the Belgian Official Gazette (Moniteur Belge): ~€250

• Registration with the Crossroads Bank for Enterprises (BCE): free

• Accountant's formation package: €800–2,000 (excl. VAT) on top

Timeframe: 5 to 10 working days on average between booking the notary appointment and effective registration.

Entry-level taxation

• ISOC standard rate: 25%

• Reduced SME rate: 20% on the first €100,000 of profit if the conditions are met (notably a minimum director's remuneration of ~€45,000/year)

• Standard VAT: 21%

• Director's social contributions (ONSS): self-employed contributions, ~20.5% of net income (depending on brackets)

A Belgian particularity: the financial plan

For any SRL or SA in Belgium, the financial plan is mandatory and engages the founder's personal liability. It must demonstrate that the planned resources are sufficient for the first two financial years. In the event of bankruptcy within 3 years, an inadequate financial plan can trigger the founders' personal liability.

Never to be fully outsourced: it's your financial vision that is documented here, not a formality.

Starting a business in Switzerland in 2026

Switzerland offers a stable, predictable and tax-attractive framework — particularly in certain cantons such as Zug, Lucerne and Schaffhausen. Formation is quick, but the entry cost is high.

The main legal forms

Sàrl (GmbH — limited liability company)

• The standard SME form, minimum capital of CHF 20,000, paid up to at least one quarter

• Liability limited to the contribution

• Simple management, suited to owner-managers

• Registration with the Commercial Register (RC) is mandatory

SA / AG (public limited company)

• For larger structures or where a listing is anticipated

• Minimum capital of CHF 100,000, paid up to at least one quarter

• Shareholder anonymity possible (subject to ultimate-transparency conditions)

Sole proprietorship (raison individuelle, RI)

• The simplest form: one entrepreneur, no separate legal entity

• Unlimited liability

• Registration with the RC mandatory above CHF 100,000 in turnover (Art. 36 ORC)

• Taxed on the entrepreneur's income

Procedures and costs

Setting up a Sàrl or SA requires a Swiss notarial deed (as in Belgium). Registration with the cantonal Commercial Register is mandatory. Timeframes vary by canton: Geneva typically 1–2 weeks, Zug 3–5 days.

Official costs in 2026:

• Sàrl share capital: CHF 20,000 minimum (but available to fund operations)

• Notary fees: CHF 800–2,000

• RC registration: CHF 600–1,000 depending on the canton

• Fiduciary formation package: CHF 1,500–3,500

Timeframe: 3 to 15 days depending on the canton.

Entry-level taxation

A major Swiss particularity: taxation varies widely by canton and even by municipality.

Three tiers of tax apply: federal, cantonal and communal.

• Federal direct tax (IFD): 8.5% of net profit (an effective rate of about 7.83% after deduction)

• Cantonal and communal tax: highly variable, from ~3% (Zug, Schaffhausen) to ~10% (Geneva, Basel)

• Typical overall rate: 12–21% depending on the canton

• Standard VAT: 8.1% (since 1 January 2024, the lowest in Europe)

• Director's old-age insurance (AVS): ~10% of salary for the owner-director's remuneration

A Swiss particularity: the director's residence

For a Swiss Sàrl or SA, at least one director or board member must reside in Switzerland and have the power to represent the company alone (Art. 718(4) CO).

For foreign founders without Swiss residence, this often means appointing a resident director (sometimes a paid fiduciary nominee), or establishing your own residence.

Starting a business in the United Arab Emirates in 2026

Over 10 years, the UAE has become a major destination for international founders. The move to 100% foreign ownership in the mainland (2021) and the introduction of corporate income tax (2023) have reshuffled the deck.

The main structures

FZE (Free Zone Establishment)

• A single-shareholder company in a Free Zone (DAFZA, DMCC, RAKEZ, JAFZA, Sharjah Media City, Ajman Free Zone, etc.)

• 100% foreign ownership possible

• Share capital varying by Free Zone (~AED 50,000 typical)

• Activity mainly oriented outside the local UAE market or within the Free Zone

FZCO (Free Zone Company)

• Multi-shareholder, otherwise similar to the FZE

• 2 to 5 partners depending on the Free Zone

Mainland LLC

• A general-law company that can trade freely on the UAE market

• Since 2021: 100% foreign ownership authorised for the majority of activities (previously: an Emirati sponsor holding 51% was required)

• Subject to the authority of the relevant emirate (DED Dubai, DED Abu Dhabi)

Procedures and costs

Free Zone formation: 7 to 21 days for most, with some (DMCC, Sharjah Media City) down to 3–5 days for simple profiles.

Annual costs (licence renewal) in 2026:

• "Low-cost" Free Zone (Ajman Free Zone, Sharjah Media City, IFZA): AED 12,000–20,000/year all-inclusive (licence + flexi-desk)

• Premium Free Zone (DMCC, DIFC, ADGM): AED 25,000–100,000/year

• Dubai mainland LLC: AED 15,000–40,000/year (licence + add-ons)

Time to obtain residence (Investor Visa): 2–4 weeks after company formation for most Free Zones.

Entry-level taxation

• Corporate Tax: 9% above AED 375,000 of taxable profit, 0% below

• Qualifying Free Zone Person (QFZP) status: under strict conditions (economic substance, qualifying income), a 0% rate can be maintained on qualifying income

• VAT: 5% since 2018, applicable above the AED 375,000 taxable-turnover threshold

• Personal income tax: 0% (and stable according to official announcements)

A UAE particularity: the golden visa

Setting up an FZE or LLC in the UAE can give access, depending on the criteria, to a renewable 2-year residence visa. For more substantial investments (real estate, equity, recognised talent), the 10-year Golden Visa becomes available.

Comparison table of the 4 jurisdictions

Criterion	France	Belgium	Switzerland	UAE
Dominant solo-founder form	SASU	Single-member SRL	Sàrl	FZE
Minimum capital	€1	"Sufficient" financial plan	CHF 20,000	~AED 50,000 (variable)
Formation cost (excl. capital)	€1,000–2,500	€2,000–4,000	CHF 2,500–6,000	AED 12,000–25,000
Formation time	2–5 days	5–10 days	3–15 days	7–21 days
Corporate tax (marginal rate)	25%	25%	12–21% by canton	9% (>375k AED)
Standard VAT	20%	21%	8.1%	5%
Notarial deed required	No	Yes	Yes	No
Director residence required	No	No	Yes (1 resident director)	No (investor visa)

5 structural mistakes to avoid

1. Choosing the jurisdiction "for the tax" without regard to economic substance

All developed countries (and now the UAE) impose economic-substance rules. A "letterbox" company in Dubai with all its clients in France and its director residing in Paris will be reclassified as a French company by the French tax authorities. The location must reflect an operational reality.

2. Underestimating the "full" cost of the structure

A €1,500 formation package represents only 10–20% of the real annual cost. Account for: accounting fees, professional liability insurance, business banking fees, annual renewal costs, sometimes a registered address.

A realistic budget for an SME: €5,000–15,000/year of "structural costs" excluding salaries.

3. Starting without a shareholders' agreement when there are several of you

Two partners on a 50/50 split with no agreement = guaranteed deadlock at the first strategic disagreement. A shareholders' agreement costs €1,500–5,000 in France and settles: voting rights, exit mechanisms (drag-along, tag-along), valuation, and non-compete clauses.

4. Confusing legal form with tax regime

The legal form (SASU, SARL, SRL…) and the tax regime (IR/IS, ISOC, Corporate Tax) are distinct decisions. A SASU can be on the IR regime for 5 years; an EURL can opt for IS. This distinction often allows significant optimisation trade-offs at the start of activity.

5. Neglecting the director's social-security status

In France, a SASU chairman costs ~80% of net pay in social contributions but enjoys executive-level cover. An EURL manager is on the TNS regime, with contributions around 40–45% and reduced cover.

Over 5 years, the cumulative gap can reach €30,000–50,000 — to be weighed against your profile (health, provident cover, pension).

Frequently asked questions

What is the most-used legal form in France in 2026?

The SASU remains largely dominant for solo founders (consultants, freelancers, start-up founders). The EURL retains a place for TNS profiles, and the sole-trader regime for testing phases or side activities. The multi-partner SAS is unavoidable for projects raising funds.

Do you need an accountant to start a business?

No, it isn't legally mandatory in any jurisdiction. In practice, an accountant brings structural value: choosing the right legal form, tax simulation, drafting the articles, and building the financial plan (mandatory in Belgium). For a basic formation in France, a package at €800–1,500 prevents set-up mistakes that would be expensive to correct.

Can I set up a company in the UAE without travelling there?

Yes — most Free Zones allow remote formation via power of attorney. Sharjah Media City and IFZA offer 100% online onboarding. However, obtaining the investor visa and signing certain banking documents require an in-person visit of 2–5 days.

How much does it cost to set up an SRL in Belgium?

Budget €2,500–4,500 all-inclusive (notary + financial plan + formalities), excluding share capital. Notary fees represent the largest share (~€1,500). No minimum capital has been required since 2019, but sufficient starting assets must be documented in the financial plan.

Which jurisdiction is the fastest for setting up a business?

In 2026:

France via the INPI one-stop shop (2–5 days for a SASU).

Switzerland in the canton of Zug can come down to 3 days.

UAE, some Free Zones claim formation in 24–72 hours.

Belgium remains the slowest owing to the notarial requirement.

Which jurisdiction should you choose for a tech start-up?

France: if you're targeting French VCs and the national ecosystem (BSPCE, the Young Innovative Company status (JEI), the Research Tax Credit (CIR)). Belgium: the Benelux market and IP Box regimes.

Switzerland: DeepTech, fintech, and the DACH market.

UAE: MENA-oriented start-ups, fintech, Web3 (the VARA framework in Dubai), regional e-commerce.

Conclusion

The choice of jurisdiction and legal form isn't a purely administrative decision: it's the foundation your business will rest on for the next 3–10 years. A poor initial structure is rarely "fatal," but it's always costly to fix — often tens of thousands of euros in conversion fees, lost tax opportunities, or fundraising complications.

Take your time. Compare. Have an accountant simulate the 3- and 5-year tax scenarios. And above all, never buy a complex structure (a holding company, an international set-up, an offshore structure) before you have a viable business in a simple jurisdiction.

Preparing to start your business in France, Belgium, Switzerland or the United Arab Emirates? 👉 Find a verified expert in formation and structuring on CryviTis

Are you an expert in company formation, a lawyer or a specialist accountant? 👉 Join CryviTis and grow your international client base

📖 Related articles: Choosing an Accountant in 2026: A Complete Guide How Much Does an Accountant Cost in 2026? Detailed Fees SASU vs SAS vs SARL: Which Legal Structure Should You Choose in 2026? Setting up an SRL in Belgium in 2026 Free Zone vs Mainland: domiciling your business in the UAE

Sources and references

• INPI / Single business formalities window — formalites.entreprises.gouv.fr

• Service-Public.fr — service-public.fr

• BOFiP-Impôts — bofip.impots.gouv.fr

• ITAA Belgium — itaa.be

• Crossroads Bank for Enterprises — kbo-bce.economie.fgov.be

• Belgian Companies and Associations Code (CSA 2019)

• Swiss Federal Commercial Registry Office — zefix.ch

• Swiss Code of Obligations (CO, RS 220) — fedlex.admin.ch

• Swiss Federal Tax Administration — estv.admin.ch

• UAE Ministry of Economy — moec.gov.ae

• UAE Ministry of Finance — Corporate Tax — mof.gov.ae/corporate-tax

• DMCC, DAFZA, RAKEZ, Sharjah Media City: respective official websites

CryviTis F.Z.E is a B2B ProfTech platform based in Ajman Free Zone (United Arab Emirates). CryviTis connects clients with verified (KYC) professionals in finance, accounting, audit and advisory. CryviTis acts solely as a technical infrastructure intermediary (Art. 3 DSA, EU Regulation 2022/2065) and provides no personalised advice.