Everything about SARL: creation, capital, management, taxation, partners, advantages and disadvantages.
EUR 1 minimum. Capital is freely set by partners in the articles. 20% of cash contributions must be released at creation.
From 2 to 100 partners (individuals or legal entities). Single partner = EURL.
Corporate tax (IS) by default. Personal income tax (IR) option available for up to 5 years for family SARLs.
Majority manager: self-employed (TNS) with ~45% contributions. Minority manager: treated as employee.
Limited to each partner's contributions. Personal assets protected except for management misconduct.
Liability limited to contributions: personal assets protected
Well-regulated legal framework, reassuring for partners
Majority manager TNS: lower social charges than SAS president
Option for personal income tax (family SARL)
Facilitated share transfers (approval clause)
Suitable for SMEs and family businesses
Rigid framework: articles heavily regulated by law
Majority manager has inferior social protection (no unemployment insurance)
Share transfers subject to partner approval and 3% registration duty
Cannot be listed on stock exchange
Maximum 100 partners
Less attractive to investors than SAS
Articles define operating rules: name, corporate purpose, capital, headquarters, duration, share distribution, manager powers.
Deposit at least 20% of cash contributions in a blocked account at a bank, notary or Caisse des depots.
Publication in a legal gazette (JAL) of the registered office department. Cost: approximately EUR 150-250.
File the complete dossier on the Guichet Unique (INPI): signed articles, deposit certificate, JAL notice, M0 form, supporting documents.
The commercial court registry issues the Kbis extract, the company's identity card, within 3-7 business days.
| Criteria | SARL | SAS |
|---|---|---|
| Director | Manager (individual only) | President (individual or legal entity) |
| Social regime | Self-employed (majority manager) | Treated as employee |
| Articles flexibility | Regulated by law | Great statutory freedom |
| Share transfers | Approval required + 3% duty | Freely organized in articles |
| Stock exchange | Not possible | Possible (convert to SA) |
| Social charges | ~45% (TNS, lower) | ~65-80% (employee-like) |
Business plan, legal status choice and articles drafting: our AI tools support you.
The minimum capital is EUR 1. It is freely set by partners. At least 20% of cash contributions must be released at incorporation, the balance within 5 years.
The majority manager holds over 50% of shares. They are self-employed (TNS). The minority manager is treated as an employee with better social protection but higher contributions.
Yes, family SARLs can opt for IR without time limit. Other SARLs can opt for IR for up to 5 years under certain conditions.
Approximately EUR 250-400: legal gazette publication (EUR 150-250), court registration (~EUR 40), plus professional fees if applicable.
Profits are distributed in proportion to shares held by each partner, unless the articles provide otherwise. Dividend distribution is decided at general meeting.
BoostPro AI analyzes your personal situation (activity, projected revenue, number of partners, goals) through a smart questionnaire. The AI compares all available legal forms in your country and provides a detailed comparison table with reasoned recommendations. The report includes the tax, social and legal advantages of each option.
Yes, the legal status module covers all 27 EU countries. The AI knows the specific legal forms of each country: SAS/SARL in France, GmbH/UG in Germany, S.L. in Spain, S.r.l. in Italy, BV in the Netherlands, Sp. z o.o. in Poland, etc. Recommendations include official legislative references from your country.
No, the BoostPro AI report is a decision-support tool providing detailed comparative analysis. It does not constitute personalized legal advice and does not replace consulting a lawyer or accountant. For complex situations (holding companies, international structures), we recommend having the recommendations validated by a legal professional.
The AI considers many criteria: type of activity (commerce, services, liberal profession), number of partners, planned share capital, projected revenue, desired tax regime, personal asset protection, growth prospects, country of registration and accounting obligations associated with each legal form.
The questionnaire takes about 10 to 15 minutes. The comparative report is generated within minutes by the AI. You receive a professional PDF document including a comparison table of recommended statuses, advantages and disadvantages of each option, and legislative references from your country.
Yes, the comparative report provides the key elements for choosing your status. A complete company formation file assembly service (M0/P0 forms, supporting documents, one-stop shop) will be available soon as an option.