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Is interest-free financing legal for a company in France?

French law obliges no one to stipulate interest in a financing contract. The interest-bearing loan is one option, not an obligation. You can finance an asset or a project through other mechanisms provided for in the Code civil (the French Civil Code) and the Code de commerce (the French Commercial Code).

In practice, two families of structures are used. The first rests on a commercial operation: a funder acquires an asset and then transfers it to you at a firm price payable in instalments, the difference between the purchase price and the resale price being a margin fixed at signing. The second rests on an equity contribution: the capital provider shares in profits and losses, with no guaranteed return.

Each structure has distinct legal, accounting and tax consequences. Our role is to design the one that fits your situation and to secure its drafting.

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