SASU or EURL? Compare social charges, taxation, protection and flexibility. Full 2026 guide to pick the right French legal status.
Entrepreneurs qui se versent un salaire, veulent la sécurité sociale cadre et préparent une levée de fonds.
Entrepreneurs solo qui veulent optimiser le net disponible et ne prévoient pas de levée de fonds.
Criterion by criterion. Horizontal scroll on mobile.
| Criterion | SASU | EURL |
|---|---|---|
| Capital social minimum | 1 € | 1 € |
| Nombre d'associés | 1 | 1 |
| Régime social dirigeant | Assimilé salarié | TNS |
| Charges sociales sur rémunération | ~ 80 % | ~ 45 % |
| Imposition par défaut | Impôt sur les sociétés | Impôt sur le revenu (option IS) |
| Cotisations sur dividendes | Non | Oui au-delà de 10 % du capital |
| Couverture maladie | Régime général (complète) | TNS (moins protectrice) |
| Flexibilité statutaire | Très élevée | Encadrée par la loi |
| Coût de création moyen | ~ 300 € | ~ 250 € |
Choose SASU if you value social protection, plan sizable dividends or external funding. Choose EURL to maximise net income while accepting TNS coverage. The tipping point is usually around €40k annual remuneration.
Start creationBoth are similar: €250 to €400 for registration and legal notice. The real difference is in ongoing running costs.
Yes, through a transformation. The sole shareholder decides, new bylaws are drafted and a legal notice is published. Count €500 to €1,500.
Both cap liability to contributions. The real difference lies in the director's social security, not in asset protection.
No. It suits any solo founder who values executive social coverage and statutory flexibility. It is France's most popular status in 2025.
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