DefinitionA SASU (société par actions simplifiée unipersonnelle) is a commercial company with its own legal personality, unlike a sole proprietorship.
An SAS (société par actions simplifiée) is a commercial company with its own legal personality. It is both a capital company and a partnership, in other words, a mixed company.
A SARL (société à responsabilité limitée) is one of the most widespread commercial companies in the French entrepreneurial landscape. It has its own legal personality.
An EURL is a commercial company run by a single partner, who may be a natural or legal person. It is managed by a manager, who may be a partner or a third party.
The purpose of an SCI (société civile immobilière) is to acquire and hold property, the ownership of which is shared between several associates. It cannot carry on a commercial activity.
A micro-business is a commercial enterprise without its own legal personality. It is governed by the simplified microsocial regime. The self-employed concerned are "micro-entrepreneurs", also known as "auto-entrepreneurs".
TaxationA SASU is taxed at IS (impôt sur les sociétés) by default when it is created, and the entrepreneur can freely opt to be taxed at IR (impôt sur le revenu) for up to 5 fiscal years.
An SAS is subject to corporate income tax (impôt sur les sociétés - IS) by default when it is created, and the entrepreneur is free to opt for income tax (impôt sur le revenu - IR) for up to 5 fiscal years.
The profits of a SARL are taxed at IS (impôt sur les sociétés) by default. Partners may opt to be taxed under the IR (partnership) regime, if this is more advantageous from a tax point of view.
The choice of tax regime for the EURL is free: the entrepreneur can opt for either corporate income tax (IS) or personal income tax (IR), depending on his or her preferences.
By default, a SCI is taxed at IR (impôt sur le revenu), but it is possible to opt for taxation at IS (impôt sur les sociétés), depending on the most advantageous tax regime.
Micro-entrepreneurs can choose between the classic tax system and the optional "versement libératoire" system, to lighten the burden of tax declarations and micro-business accounting. They are free to choose the tax system that best suits their preferences.
For whom?A SASU is a company suitable for a wide range of commercial, civil, craft and agricultural activities. It is particularly well-suited to entrepreneurs wishing to run a business on their own account, without setting up in their own name.
An SAS is suitable for a wide range of commercial, civil, craft and agricultural activities. It is particularly suited to entrepreneurs wishing to limit their liability to the amount of their capital contributions to the company.
A SARL (limited liability company) is suitable for a wide range of commercial, civil, craft and agricultural activities. In particular, it is designed for entrepreneurs who wish to limit their liability to the amount of their contributions to the company.
An EURL is suitable for a wide range of commercial, civil, craft and agricultural activities. It is particularly well-suited to entrepreneurs wishing to run a business on their own account, while creating a company rather than a sole proprietorship.
An SCI is a legal form suitable for at least two people wishing to join forces to acquire, grow and share the ownership of and income from a portfolio of real estate assets.
The micro-enterprise scheme is suitable for anyone wishing to carry out a commercial activity (buying and selling goods and merchandise, selling certain commercial services) or a craft activity (manufacturing, processing and repairing units) on their own account.
BenefitsAn SASU is particularly easy to manage on a day-to-day basis, as all decisions are taken by the sole shareholder. The Articles of Association give the entrepreneur considerable freedom to define the organization and internal workings of the company!
The articles of association of an SAS can be drafted very flexibly to suit the objectives of the partners. An SAS benefits from simpler organization and day-to-day operations than a SA.
The SARL allows entrepreneurs to protect their personal assets in the event of bankruptcy, and gives them considerable flexibility in defining the company's optimal tax regime.
The EURL protects the entrepreneur's personal assets in the event of bankruptcy, and has fewer administrative formalities than a SARL, even though it is a similar form of company.
An SCI is often used as an asset transfer tool to avoid the risk of joint ownership within the same family.
Micro-businesses benefit from the lightest administrative, accounting and tax formalities. This means lower operating costs. Last but not least, the applicable tax system is easy to understand, as it is determined solely on the basis of fixed rates.
CapitalA SASU has only one shareholder, and no minimum share capital in cash or in kind is required. At least half of the cash contributions must be paid up when the company is created.
An SAS comprises at least two partners and requires no minimum share capital in cash or in kind. At least half of the cash contributions must be paid up when the company is created.
No minimum share capital is required to set up a SARL. However, a minimum of two partners is required to adopt this legal status.
There is no minimum capital requirement. Share capital is made up of cash and in-kind contributions, which can be made by the sole shareholder to build up the company's assets.
An SCI is required to have share capital, made up of cash and/or in-kind contributions. However, there is no minimum amount.
A micro-enterprise has no share capital and receives no contributions, as it has no legal personality of its own. The entrepreneur carries on business in his or her own name.
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