We Offer Strategic Legal Services
Increase the Share Capital of a SASU in France
Boost your company’s growth and credibility by increasing its capital.
Our French corporate lawyers and paralegals manage the entire process for you — from preparing the shareholder’s decision to updating the bylaws, arranging capital deposits or in-kind valuations, handling all filings, and delivering your updated Kbis extract showing the new share capital.
Have Queries ?
What is a Share Capital Increase in a SASU in France?
A capital increase is an operation that strengthens the financial base of your SASU by adding new funds or assets.
It may take several forms :
- Cash contribution – the sole shareholder injects additional money into the company;
- In-kind contribution – assets (equipment, intellectual property, receivables, etc.) are transferred to the company;
- Incorporation of reserves or profits – existing retained earnings are converted into capital.
This operation can reinforce your SASU’s equity, improve its financing capacity, and enhance its image with banks, suppliers, and partners.
It may also prepare for the future entry of new shareholders if you later transform your SASU into a SAS.
Main Advantages :
Stronger financial credibility: a higher share capital reassures clients, banks, and investors.
Better access to credit: many financial institutions require a sufficient equity base.
Optimized tax planning: reinvesting profits as capital may reduce certain tax risks.
Flexible methods: cash, in-kind, or reserve incorporations can be combined.
Future-proof: a well-structured capital increase facilitates future fundraising or share issuance.
Increasing your SASU’s capital is a strategic step for growth — done right, it strengthens both your company’s balance sheet and reputation.
How to Increase the Capital of a SASU in France?
With FrenchCo.lawyer, the procedure is handled entirely by our team and fully compliant with French corporate law.
Here is how we support you step-by-step :
Gathering Essential Information
We collect the necessary details : amount of the increase, source of funds or assets, updated share distribution, and any valuation reports required. Every item is reviewed for legal accuracy and accounting consistency.
Drafting the Legal Paperwork
Our lawyers prepare the shareholder’s decision approving the increase, the updated bylaws reflecting the new capital, and the publication notice for the legal gazette.
Handling the Funds or Assets
We coordinate the deposit of funds into a blocked bank or notary account, or assist with the valuation of in-kind contributions when applicable. A certificate of deposit or auditor’s report is issued to support the filing.
Filing with the Registry
We assemble and submit the complete dossier — shareholder decision, deposit certificate, updated bylaws, publication proof, and M2 form — to the Commercial Court Registry.
Delivery of the Updated Kbis
Once the registry validates the operation, you receive your new Kbis extract officially confirming the increased capital amount.
With FrenchCo.lawyer
All legal documents are drafted and reviewed by registered French lawyers, and filings are carried out by trained corporate paralegals. We ensure your capital increase complies fully with French law, avoiding costly errors or rejections. Our mission : speed, transparency, and complete legal security — so you can focus on expanding your business with confidence.
Have Queries ?
What We Need From You to Increase Your SASU’s Capital in France ?
To complete the capital increase efficiently, please provide :
Company Details
Corporate name, SIREN number, registered office address, and a recent Kbis extract.
Decision Information
Proposed capital increase amount, method (cash, in-kind, reserves), and supporting rationale.
Financial Proofs
For cash increases : bank certificate confirming the deposit. For in-kind increases : valuation documentation or auditor’s report when required.
Sole Shareholder Information
Identity and address of the sole shareholder (individual or company).
And Then?
Once we receive these elements, our lawyers take care of everything : drafting the legal documentation, arranging publication, filing the dossier with the registry, and following up until you receive the updated Kbis extract reflecting your new capital.
Increase the Capital of a SASU – Simple Process, Clear Budget
Flat legal fee starting from €749 excl. taxes
Additional mandatory costs : publication in an official legal gazette + Commercial Court Registry fees
No hidden costs, no surprises
Our commitment:
No upselling or unnecessary “options”
No reseller intermediaries
Only genuine legal work carried out by qualified professionals
Have Queries ?
Why Choose Us?
We Specialize in Clear, Lawyer-Led Capital Increases for SASU
Fast and reliable process: From drafting resolutions to filing with the Registry, we handle each stage of your SASU capital increase efficiently.
Legally compliant documentation: All amendments and filings comply with current French corporate and financial regulations.
Protective legal structuring: Your capital increase is designed to protect shareholder rights and maintain company stability.
High professional standards: Every procedure is supervised by licensed French lawyers to ensure precision, compliance, and accountability.
Let us handle your SASU capital increase — so you can focus on developing and expanding your business in France.
Contact Us
Have Queries ?
Understanding the Increase of Share Capital in a French SASU
Can a foreigner participate in (or decide on) a SASU capital increase?
Yes. Foreign individuals or legal entities may subscribe to new shares or inject assets into a SASU. If a second shareholder enters through the increase, the company becomes a SAS.
Residency status mainly affects immigration formalities, not the ability to invest.
1) Investor or president living abroad
Share subscription and corporate filings can be done remotely. No French residence permit is required simply to invest or to serve as president from abroad; filings with the RCS can proceed.
2) EU/EEA/Swiss citizens
Free to invest or serve as president. If they relocate to France, a simple local registration may be required; no residence card is needed.
3) Non-EU residents moving to France
They must hold the appropriate residence permit (e.g., “entrepreneur/profession libérale”, multi-year card, or certain Talent permits). Non-compliance can trigger penalties.
4) Treaty situations
Some nationalities (e.g., Algeria, Andorra, Monaco) benefit from specific bilateral rules.
5) Registration with the RCS
Once any residency matters (if relevant) are sorted, the shareholder decision, bylaws update, and supporting evidence are filed with the RCS, which validates the increase before it’s fully opposable to third parties.
Where are the funds deposited and what proof is required?
For a cash increase, funds are typically deposited:
- in a blocked bank account opened for the operation,
- with a notary, or
- (in practice, depending on banking options) via an authorized deposit solution.
You obtain a certificate of deposit to attach to the filing.
For in-kind, supporting valuation documentation (and the auditor’s report if required) replaces the cash deposit certificate.
Does a capital increase affect day-to-day operations and contracts?
No. The company keeps the same SIREN, and all contracts continue unchanged.
However, once the new Kbis is issued, update invoices, letterhead, bank records, and websites to show the new capital amount (often required/expected on corporate documents).
What are the tax implications of increasing capital?
- Corporate tax (IS): unchanged by the fact of increasing capital; IS continues to apply on profits (standard brackets).
- Registration duties: cash increases and incorporations of reserves are generally lightly taxed or exempt; in-kind increases can trigger duties depending on the nature of assets (e.g., real estate attracts property transfer duties).
- Share premium: not taxable on creation; it records value paid above nominal and can serve future operations (under conditions).
- VAT: mere share subscriptions/contributions are usually outside VAT’s scope, but asset transfers may have VAT effects depending on the asset/type of transaction.
Advice: align the tax and accounting treatment (premium vs nominal) with your financing model and future distributions.
- Corporate tax (IS): unchanged by the fact of increasing capital; IS continues to apply on profits (standard brackets).
How does a SASU capital increase compare with an EURL recapitalization?
Aspect | SASU/SAS | EURL |
Default tax | IS | IR by default (if individual shareholder) or IS by option |
Social regime | President = assimilé-salarié | Majority manager = TNS (social on part of dividends under IS) |
Investor readiness | Very investor-friendly (premiums, preferred shares) | Less flexible; often converted for investors |
Dividends vs salary | Planning via salaries/dividends without TNS on dividends | Dividends partly hit by TNS (under IS) |
What are the recognized ways to increase a SASU’s share capital?
Common methods:
- Cash contributions: the sole shareholder injects new money.
- In-kind contributions: assets (IP, equipment, receivables, trademarks, etc.) are contributed; may require a commissaire aux apports (contribution auditor) unless a lawful waiver applies.
- Incorporation of reserves/profits: retained earnings are capitalized (no new cash, but equity is reallocated).
- Debt-to-equity conversion: shareholder loans/current accounts converted into shares (often with a share premium to reflect value).
Your bylaws and any existing investor clauses guide the exact mechanics (subscription terms, premiums, preferred shares, etc.).
Is there a minimum amount and how much must be paid up immediately?
There is no statutory minimum nominal for an increase itself. However:
- For cash increases, it is standard that part of the subscription is paid on the day of the decision, with the balance paid later (commonly within five years, subject to legal rules and bylaws).
- For in-kind, the asset must be fully contributed at the time of the increase; valuation rules and, where required, an auditor’s report apply.
- A share premium can be set to protect existing value (especially when the company already has significant equity).
Practical tip: tiny “symbolic” increases are lawful but can look weak to banks/partners. Align the amount with the company’s credibility and financing plans.
Are social security contributions impacted by a capital increase?
Generally, no direct impact:
- The president of a SASU/SAS is assimilé-salarié; contributions are tied to salary, not to capital.
- Shareholders who do not hold an employment role pay no social charges merely for owning shares.
- The president of a SASU/SAS is assimilé-salarié; contributions are tied to salary, not to capital.
Example: How would a €50,000 cash increase be recorded?
- Before: Capital €10,000 (1,000 shares at €10).
- Operation: Cash increase of €50,000, with €20,000 to nominal (2,000 new shares at €10) and €30,000 as share premium.
- Payment: 50% paid at subscription (€25,000); balance within the allowed period.
- After: Capital €30,000; share premium €30,000; updated Kbis reflects €30,000.
This structure protects existing value and may improve balance-sheet strength while preserving flexibility for future fundraising.
Capital increase vs shareholder loan: which is better?
Aspect | Capital Increase | Shareholder Loan |
Balance sheet | Improves equity (solvency ratios) | Increases debt |
Bank perception | Usually positive | Neutral/negative if leverage rises |
Cost | No interest; legal formalities & fees | Interest may be deductible; loan contract |
Flexibility | Harder to reverse (equity is “sticky”) | Can be repaid (subject to cash & covenants) |
Dilution | None in SASU; if later investors, set premium wisely | None |
Rule of thumb: use capital to strengthen equity for growth and credibility; use loans for short-term cash needs, then consider debt-to-equity conversion when appropriate.
Increase the Capital of Your SASU
Let our French lawyers & paralegals manage the full procedure for you — from drafting to registration.
More About Increasing the Capital of a SASU in France
Can legal entities subscribe to the capital increase?
Yes. Both individuals and legal entities can subscribe to new shares issued during the SASU capital increase, subject to proper authorization from their governing body.
What documents will I need?
You’ll need :
Updated bylaws
Shareholder decision
Subscription forms
Proof of deposits
Registry filing documents
Do I need statutory auditor?
An auditor is required only if the increase involves contributions in kind or if your SASU exceeds legal thresholds for audit obligations.
How long does the process take?
Once all documents are signed and capital funds are deposited, registration with the Commercial Court generally takes between 5 to 10 working days.
Can the process be completed remotely?
Yes. All steps—from drafting resolutions to filing with the Registry—can be completed remotely with secure electronic signatures.
What are the typical costs?
- Legal fees start from €799 excluding taxes, plus mandatory registry and publication costs. The final cost depends on the complexity of your capital increase.
What about UBO and compliance updates?
Any capital modification must be declared to update the Ultimate Beneficial Owner (UBO) register to ensure full compliance with French AML requirements.
Can I change my company’s form after increasing capital?
Yes. Increasing capital does not prevent future legal transformations—for example, from SASU to SAS—if the shareholder later decides to open the company’s capital.
