Why is domiciliation essential for an SAS?
SAS domiciliation is much more than a simple administrative formality. It defines the company'slegal address and determines several legal and tax aspects essential to its smooth operation.
Registered office required for registration
Every Société par Actions Simplifiée (SAS) (simplified joint stock company) must have a registered office, specified in its articles of association and registered with the Registre du Commerce et des Sociétés(RCS ). This address appears on all official documents (invoices, contracts, correspondence) and serves as a reference for tax and administrative authorities.
A major tax and legal impact
Head office address influences Cotisation Foncière des Entreprises (CFE), which varies according to the company's location. In addition, the address determines which court has jurisdiction in the event of a dispute, and which tax authority is responsible. Domiciliation in Paris, for example, can offer certain strategic advantages and a better image.
The role of the SAS domiciliation contract
When the SAS chooses a domiciliation company, it must sign a commercial domiciliation contract, which is mandatory under the French Commercial Code. This contract specifies the services included (mail management, office rental, telephone permanence) and must be submitted to the commercial court clerk's office when the company is registered.
Choosing the right domiciliation address is a strategic decision that impacts the company's administrative, fiscal and commercial management.
The different options for domiciling an SAS
The choice of domicile for an SAS depends on the company's needs, budget and legal constraints. Several solutions exist, each with its own advantages and disadvantages.
Domicile your SAS with the chairman
A SAS may be domiciled at the home of its chairmanunder certain conditions. This solution is appreciated for its simplicity and low cost, but it does have its limitations.
Advantages of a SAS domiciled with the Chairman
- No additional rental costs.
- Simplified administrative management.
- Direct access to company correspondence.
Disadvantages of a SAS domiciled with the Chairman
- If the lease or condominium bylaws prohibit it, domiciliation is limited to 5 years.
- No possibility of welcoming the public or having professional signage.
- Risk of confusion between personal and professional life.
👉 Please note: the president must provide proof of address and, if necessary, a certificate from the landlord or condominium manager. To find out more about the rules and precautions to be taken, consult our detailed guide to domiciliation of an SAS.
Renting commercial or professional premises
Commercial premises are a suitable alternative for SASs with specific needs, particularly if they have to accommodate the public, employees or store equipment.
Advantages of renting premises for an SAS
-
Credibility and professionalism for partners and customers.
-
Can be adapted to suit the company's activity.
-
No risk of time limitation.
Disadvantages of renting premises for an SAS
-
High cost: commercial lease, utilities, property tax.
-
Multi-year commitment via a 3-6-9 lease.
- Administrative constraints linked to the purpose of the premises and town-planning standards.
Before signing a commercial lease, check that the planned activity is compatible with the use of the premises, and that the contract specifies the conditions for termination and renewal.
Using a domiciliation company
A domiciliation company enables an SAS to benefit from a prestigious address and additional services without having to rent physical premises. This SAS domiciliation solution is ideal for companies wishing to optimize their administrative management and concentrate on their development.
Benefits
-
Flexibility: no lease, easy change of address.
-
Recognized business address: enhanced credibility with customers and partners.
-
Additional services: mail management, office rental, switchboard.
-
Economical: more affordable than a commercial lease.
Disadvantages
- Obligation to sign a domiciliation contract approved by the prefecture.
- Less autonomy than conventional commercial premises.
As a domiciliation company, SeDomicilier offers strategic addresses in several French cities and personalized services to support entrepreneurs.
💡 Did you know? An SAS can also be domiciled in aa business incubator. This solution is ideal for startups wishing to evolve in a dynamic environment, benefit from entrepreneurial support and reduce their rental costs.
Each domiciliation option has its own specific features. Your choice will depend on your business, your budget and your development strategy.
Legal requirements and procedures for domiciling an SAS
Domiciliation of an SAS involves a number of compulsory administrative formalities. Depending on the option chosen, the formalities and documents required may vary.
Steps to declare the registered office of an SAS
Before registering an SAS, it is essential to define its registered office. This address must be specified in the Articles of Association and declared to the Registre du Commerce et des Sociétés (RCS).
Select head office address
The manager must choose the right domiciliation solution: at the chairman's home, in a business premises or via a domiciliation company.
Drafting the articles of association of an SAS
The address of the registered office must be clearly indicated in the company's articles of association. Any future changes will require an update of the articles of association and a declaration of registered office transfer, as the SAS is a legal entity that must comply with the legal obligations associated with its registration.
Preparing the registration file
To register the company with the commercial court clerk's office, the director must provide :
- The completed M0 form.
- Signed articles of association indicating the address of the registered office.
- Proof of address or occupancy of premises.
- A notice of publication in a legal gazette.
Filing with the commercial court clerk's office
Once the file has been validated, the SAS obtains its Kbis extract, attesting to its official registration and confirming its legal address.
Required documents and supporting evidence
Supporting documents vary according to the type of direct debit chosen.
Domiciliation at the President's home
-
Recent proof of address (utility bill or rent receipt).
-
Sworn statement by the president confirming the use of his address as the company's registered office.
-
Written authorization from landlord or condominium manager if required.
Domiciliation in commercial premises
-
Copy of commercial lease or deed of ownership of premises.
-
Certificate of occupancy of the premises , specifying the conditions of occupancy.
-
Certificate of insurance covering risks related to the premises.
Domiciliation with a domiciliation company
-
Domiciliation contract signed between the SAS and the domiciliation company.
-
Certificate of domiciliation provided by the domiciliary company.
💡 Please note: Failure to comply with domiciliation obligations may result in refusal of registration or administrative sanctions. It is therefore essential to prepare your file well and ensure that all required documents are provided in due form.
During the course of its business, an SAS may need to change the address of its registered office. This change may be motivated by the company's growth, a need for tax optimization, or a quest for greater accessibility. This transfer involves precise administrative formalities, which it is important to anticipate to avoid any interruption to the business.
Reasons for transferring the registered office
There are several reasons for transferring the registered office of an SAS:
-
Company evolution: increase in workforce requiring larger premises.
-
Tax advantages: some communes offer more attractive rates for Cotisation Foncière des Entreprises (CFE).
-
Search for a better location to improve the company's image and attract new customers or partners.
-
Merger, acquisition or legal restructuring requiring a change of address.
Procedure for changing the registered office
Transfer decision
The change of address must be approved by a shareholders' meeting, at which minutes of the meeting are drawn up. In a SAS unipersonnelle (SASU), the decision rests with the sole shareholder.
Modification of the articles of association
The registered office address must be updated in the SAS articles of association, involving an official modification of the company's documents.
Publication of a notice in a legal gazette
The company must publish a transfer notice specifying the old and new addresses of the SAS.
Submitting a file to the commercial court clerk's office
The file must contain :
- Completed M2 form .
- The minutes of the Annual General Meeting or the decision of the sole shareholder.
- Certificate of registered address for the new head office.
💡 Good to know: If the transfer involves a change of département, a new registration with the Registre du Commerce et des Sociétés (RCS) is required. This entails deregistration in the old département and re-registration in the new one.
Anticipating these steps will avoid any administrative interruption and guarantee the continuity of the SAS's activities.
Domiciliation of an SAS and tax impact: what you need to know
The choice of domicile for an SAS has direct repercussions on its taxation. It is therefore essential to fully understand these implications before deciding on theaddress of the registered office.
Cotisation Foncière des Entreprises (CFE) and location
The Cotisation Foncière des Entreprises (CFE ) depends on the address of the registered office and the sales of the SAS. Each commune applies a different CFE rate, which may influence the choice of domicile.
-
Domiciliation in Paris or a large city → CFE rate generally higher.
-
Domiciliation in a rural or free zone → Possibility of temporary exemption or reduced rate.
💡 Please note: Even if the SAS carries on business elsewhere than at its registered office, it will be taxed at the CFE on its domiciliation address.
VAT and possible tax exemptions
-
Companies domiciled in a Zone Franche Urbaine (ZFU) can benefit from tax exemptions under certain conditions.
- Depending on its activity and location, an SAS may be eligible for tax breaks or regional aid.
Tax optimization and commercial domiciliation
- Using a domiciliation company allows you to choose a strategic address while optimizing your expenses.
- Some companies opt for tax-advantaged locations to reduce costs.
Analyzing the tax implications of domiciliation is essential to optimize the costs of your SAS and maximize its profitability.
The choice of domicile for an SAS is a strategic decision that impacts its image, administrative obligations and tax situation. Several options are available: domiciliation at the Chairman's home, rental of business premises or use of a domiciliation company.
Each solution has its own advantages and constraints, depending on the company's needs and budget. For simplified management and a prestigious address, SeDomicilier offers services tailored to entrepreneurs wishing to optimize their head office.
👉 Choosing the right address for your SAS domiciliation guarantees greater legal, administrative and tax stability for your company!
