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Incorporate a SASU (a French Single-Shareholder Simplified Joint-Stock Company)
Create your SASU with our French corporate lawyers and paralegals who manage everything from start to finish — drafting tailored bylaws, appointing the president, defining the share capital, filing with the Commercial Court, and delivering your Kbis extract, the official proof of your company’s existence.
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What is a SASU (“Société par Actions Simplifiée Unipersonnelle”)?
A SASU (Société par Actions Simplifiée Unipersonnelle) is the single-shareholder version of a SAS, the French simplified joint-stock company. It allows one person — whether an individual or a legal entity — to operate a company with limited liability and exceptional flexibility in management and structure.
The SASU is particularly suited for entrepreneurs, consultants, and foreign investors seeking a modern, adaptable, and internationally recognized legal form. Its key advantage lies in its customizable governance — perfect for both small ventures and scalable businesses planning future growth or investment.
Advantages of a SASU
Single shareholder: 100% ownership by one person or entity, easily convertible into a multi-shareholder SAS later.
Flexible governance: The president’s powers and decision-making rules are freely defined in the bylaws.
Limited liability: The shareholder’s risk is limited to their contributions, protecting personal assets.
Attractive social protection: The president benefits from the general French social security regime (assimilé-salarié).
Flexible capital: The share capital can be as low as €1, with only half paid at incorporation.
Investor-ready structure: Highly favored by banks and venture capital investors due to its modern and transparent framework.
The SASU is ideal for entrepreneurs who value freedom, credibility, and adaptability, providing a strong foundation for future expansion into a SAS with multiple shareholders.
How to Incorporate a SASU in France?
Forming a Société par Actions Simplifiée Unipersonnelle (SASU) is straightforward when handled by legal professionals. At FrenchCo.lawyer, our lawyers and paralegals ensure your incorporation is legally compliant and fast-tracked.
Gathering Essential Information
We collect all key details — company name, business purpose, registered office (lease, domiciliation, or ownership proof), shareholder identity, capital amount, and the appointed president. Every item is verified for legal accuracy.
Drafting the Legal Documents
Our lawyers draft the customized bylaws, the president’s appointment act, the beneficial ownership declaration, and the legal gazette notice. Each document is aligned with your operational needs and legal obligations.
Managing the Share Capital
We assist with opening the company’s dedicated capital account, organizing the deposit of funds or contributions in kind, and obtaining the certificate of deposit from the bank or notary.
Filing with the Commercial Court
We compile and submit the full incorporation file — including bylaws, appointment documents, deposit certificate, and legal notice — to the Commercial Court Registry and monitor the registration until approval.
Delivery of the Kbis
Once registered, we provide the Kbis extract, the official document certifying your SASU’s legal existence, along with certified copies of all corporate documents.
Why Choose FrenchCo.lawyer?
Every step of your SASU incorporation is supervised by registered French lawyers and executed by experienced corporate paralegals, ensuring complete legal accuracy and compliance from start to finish. Our team handles the entire process with speed and full transparency, giving you the confidence that your company is built under the direct oversight of qualified legal professionals. With FrenchCo.lawyer managing the legal foundation, you can focus entirely on developing your business while we take care of the rest.
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What We Need From You to Incorporate Your French SASU ?
To set up your SASU quickly and in full compliance, please provide:
Company Details
Your chosen company name, corporate purpose, and the registered office address (lease, domiciliation contract, or ownership deed).
Sole Shareholder Information
Identity documents and address of the single shareholder (individual or corporate), together with confirmation of share allocation (always 100% in a SASU).
President Appointment
Information about the President — who can be the sole shareholder or a third party — including proof of identity, address, and residence status if non-French.
Share Capital Contributions
Evidence of the capital deposit (cash or in-kind) and any required valuation reports for assets contributed.
And Then?
Once these elements are provided, our team prepares all documents, submits the file to the Commercial Court Registry, and delivers your Kbis extract, making your SASU fully operational.
Incorporate a SASU – Simple Process, Clear Budget
Flat legal fee starting from €849 excl. taxes* (includes full legal drafting, filings, and registration follow-up)
Additional mandatory costs: publication in the Legal gazette and Commercial Court registry filing fees
No hidden charges. No surprises.
Our promise: we are lawyers, not resellers of add-ons. That means:
You get tailored legal advice, not generic templates.
Your SASU is incorporated lawfully and professionally.
We prioritize transparency, simplicity, and long-term trust.
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Why Choose Us?
We Believe in Transparent, Lawyer-Led Company Formation
Fast and reliable incorporation: From your first details to the official Kbis extract, every step of your SASU setup is managed quickly and precisely.
Legally compliant documents: All acts and filings are prepared to meet the latest French legal standards.
Protective legal drafting: Your incorporation documents are designed to safeguard your interests and ensure lasting stability.
High professional standards: Each process is overseen by licensed French lawyers and experienced paralegals — ensuring accuracy and trust.
Let us build your company’s legal foundation — so you can focus on growing your business in France.
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Understanding the Incorporation of a French SASU
Can a foreigner create and manage a SASU (single-shareholder simplified joint-stock company) in France?
Yes.
Foreign nationals — whether individuals or companies — can freely establish a SASU in France and hold 100% of its shares. They can also act as President (the sole executive officer).
However, the applicable formalities vary depending on nationality and whether the President plans to reside in France.
1. Presidents living abroad
If the President of a SASU resides outside France and does not intend to relocate, no residence permit or local registration is required.
Their appointment is directly filed with the Registre du commerce et des sociétés (RCS) at incorporation.
This applies equally to EU and non-EU citizens — one may fully manage a French SASU remotely.
2. EU, EEA, and Swiss nationals
Citizens of the European Union, EEA, and Switzerland may freely create and run a SASU.
If they later move to France, they simply register at the local mairie within three months of arrival — no residence card is needed.
3. Non-EU residents living in France
Foreign Presidents from outside the EU/EEA/Switzerland must hold a valid residence permit to manage their SASU while living in France.
Possible options include:
- One-year “entrepreneur / profession libérale” residence card, renewable.
- Four-year multi-year card after the first year, subject to civic integration and (from 2026) basic French language skills.
- Ten-year resident card, renewable after five years of uninterrupted stay.
- Talent residence permit (4 years) for innovative entrepreneurs and investors.
Operating a SASU without the proper authorization can lead to fines, disqualification from management, and potential removal from France.
4. Bilateral exemptions
Citizens of certain countries — such as Algeria, Andorra, or Monaco — benefit from simplified procedures or reciprocal treaty rights.
5. Registration with the RCS
Once residency issues are clarified, the President’s appointment and the company’s registration are filed with the RCS, which verifies compliance before issuing the Kbis extract — the SASU’s legal certificate of existence.
What are the social security contributions for a SASU President?
The President of a SASU is always classified as an assimilé-salarié — meaning they are affiliated to the general social security regime, like an employee, but without unemployment coverage.
1. Social protection
- Covers health, maternity, disability, pensions, and family benefits.
- No unemployment benefits unless the President also holds a separate, genuine employment contract (rare in practice).
2. Contribution basis
Contributions are calculated solely on the President’s remuneration (not on dividends or company profits).
3. Dividends
Dividends paid to the shareholder are not subject to social contributions.
They are instead taxed at a 30% flat rate (12.8% income tax + 17.2% social levies) or, upon election, according to the progressive income tax scale.
4. Non-resident Presidents
- EU/EEA/Swiss nationals: may stay under their home system with an A1 certificate.
- Non-EU nationals: typically subject to the French system if paid by the French SASU, unless a bilateral agreement applies.
Summary: The SASU provides high-quality social coverage similar to salaried employees, making it particularly attractive for professionals valuing comprehensive protection despite higher contribution costs.
How does a SASU compare to an EURL?
Both SASU and EURL allow single ownership and limited liability but differ in governance, taxation, and social regime.
Aspect | SASU | EURL |
Governance | Flexible; bylaws freely define powers of the President and decision-making | Rigid; framework set by Commercial Code |
Social regime | President = assimilé-salarié (employee-like protection) | Sole manager = self-employed (TNS), lower protection |
Taxation | IS default; temporary IR option (5 years) | IR default (for individuals) or IS optional |
Transferability | Shares freely transferable | Transfers require formal approval |
Ideal for | Scalable projects, startups, and investors | Small, independent, or traditional businesses |
Key takeaway:
- SASU = flexibility, scalability, and investor appeal.
EURL = simplicity and lower contributions, but less adaptable for future expansion.
What is the minimum share capital for a SASU?
There is no legal minimum capital to form a SASU.
According to Article L. 227-2 of the French Commercial Code, the sole shareholder determines the amount freely, which can be as low as €1.
However, choosing a realistic amount is crucial for credibility and financial stability.
- Credibility with partners and banks: A symbolic €1 capital often deters financial institutions, who may demand personal guarantees.
- Financial soundness: If equity falls below 50% of the share capital, the shareholder must decide whether to recapitalize or dissolve (C. com., art. L. 225-248).
- Investor confidence: A well-capitalized SASU inspires trust and facilitates future funding rounds.
Capital release
At least 50% of cash contributions must be paid at incorporation. The remainder may be released within five years. Contributions in kind must be valued (by a statutory auditor if necessary).
In summary: You can incorporate a SASU with €1, but sufficient capital is strongly advised to strengthen credibility and protect your company’s future growth.
Where can I set the registered office of a SASU in France?
The registered office (siège social) defines the company’s legal domicile, applicable jurisdiction, and the location for official notices.
It can be established in several ways:
- Owned or leased business premises: Provide ownership or commercial lease documentation.
- President’s home address: Permitted temporarily for up to five years (or permanently in certain areas), provided no client meetings or stock storage occurs on site.
- Domiciliation company: Professional domiciliation services — approved by the prefecture — offer prestigious addresses and administrative support.
- Parent company’s address: A SASU owned by another company may share its address if one has legal occupancy rights.
Failure to maintain a valid registered office can result in RCS strike-off or lease penalties.
In short: Choose your siège social with care — it affects not only costs and compliance but also your business’s professional image.
What taxes will my SASU pay in France?
By default, the SASU is subject to corporate income tax (IS), though a temporary income tax (IR) option exists under specific conditions.
1. Corporate tax (IS)
- Standard rate (2025):
- 15% on the first €42,500 of taxable profit (conditions: turnover ≤ €10M, capital fully paid up, 75% owned by individuals).
- 25% on profits above this threshold.
Dividends distributed to the shareholder are taxed separately (30% flat tax or IR scale).
- 15% on the first €42,500 of taxable profit (conditions: turnover ≤ €10M, capital fully paid up, 75% owned by individuals).
2. Temporary income tax (IR) option
A SASU can elect for IR taxation for up to five years, provided that:
- It is less than five years old.
- It has fewer than 50 employees.
- Its turnover or balance sheet ≤ €10 million.
- It is owned at least 50% by individuals, including an active manager.
After five years, the company automatically reverts to IS.
3. Other business taxes
- VAT (TVA): Standard 20%, reduced 10%, 5.5%, or 2.1% depending on activity.
- CFE (Cotisation Foncière des Entreprises): Local business tax due annually (from year two).
- Registration duties: Applicable in cases like share transfers or capital changes.
- CVAE: Abolished since 2024.
- In short: The SASU typically operates under corporate tax for growth and reinvestment efficiency, while the temporary IR option suits small or newly launched projects.
How does a SASU compare to a Sole Proprietorship?
The 2022 reform improved protection for sole proprietors, but the SASU remains the superior option for legal autonomy, financing, and credibility.
Aspect | SASU | Sole Proprietorship |
Legal status | Separate legal entity | No separate legal personality |
Liability | Limited to contributions | Personal assets partly shielded |
Taxation | IS default, temporary IR option | Always under IR |
Social regime | Assimilé-salarié | Self-employed |
Continuity | Survives ownership change | Ends upon entrepreneur’s cessation |
Financing | Attracts investors and credit | Limited to personal resources |
In short:
A SASU provides stronger protection, broader funding potential, and a professional framework — ideal for entrepreneurs aiming for long-term growth or international expansion.
Have a Question?
Speak directly with our French corporate lawyers — we’ll guide you through your SASU incorporation options and answer your key legal questions during your free initial consultation.
Ready to Launch Your French Company?
Let our lawyers and corporate paralegals take charge of your SASU incorporation — from legal drafting to Kbis delivery — so you can start operating in France with confidence.
More About Incorporating a SASU in France
Can legal entities be shareholders?
Yes. A SASU (Société par Actions Simplifiée Unipersonnelle) can be fully owned by another company — whether French or foreign. This structure is particularly attractive for subsidiaries and international groups, offering clear control, tax optimization under corporate income tax (IS), and legal separation through its own Kbis, bank account, and accounting records.
What documents will I need?
You’ll need your founder’s identification (individual or corporate), proof of registered office, bank certificate confirming share capital deposit, and draft Articles of Association. We handle all document preparation to ensure full compliance with French law.
Do I need a statutory auditor?
In most cases, no statutory auditor is required for a SASU unless specific thresholds are exceeded (e.g., turnover, balance sheet total, or employee count). We verify your situation to confirm whether this obligation applies.
How long does incorporation take?
Can I incorporate remotely?
Absolutely. You can incorporate your SASU entirely online. All filings, signatures, and submissions can be handled electronically under your lawyer’s supervision — ideal for foreign founders or busy professionals.
What are the typical costs?
Our flat legal fee starts from €799 (excl. taxes), plus mandatory publication and registry fees. You’ll receive a transparent quote before we start — no hidden costs or upsells.
What about beneficial ownership (UBO) and compliance?
All French companies, including SASUs, must file a beneficial ownership declaration identifying the natural person(s) who ultimately control the company. We prepare and file this declaration on your behalf to ensure full compliance.
Can I change the legal form later?
Yes. A SASU can later be converted into a SAS with multiple shareholders or another structure if your business grows or your needs evolve. Our legal team can assist with every stage of this transition.
