Everything about SAS and SASU: creation, president, shares, tax options, statutory flexibility and comparison with SARL.
EUR 1 minimum. 50% of cash contributions released at creation, balance within 5 years.
1 minimum (SASU), no maximum. Individuals or legal entities.
Corporate tax (IS) by default. IR option available for SASU or SAS < 5 years.
Treated as employee: better social protection but higher charges (~65-80%).
Limited to contributions. Personal assets protected.
Great statutory freedom
President treated as employee
No maximum partners
Free and simplified share transfers
Attractive to investors
IPO possible (via SA conversion)
High social charges (~65-80%)
Complex articles to draft
Unpaid president has no protection
Higher creation costs
Formalism for collective decisions
No TNS regime for president
Free organisation: president, CEO, bodies, majorities, voting rights.
50% of cash immediately. Bank deposit or Caisse des depots.
Legal gazette of registered office. Cost: EUR 150-250.
M0 form, articles, deposit certificate, gazette notice, ID documents.
Issued within 3-7 business days.
| Criteria | SAS | SARL |
|---|---|---|
| Director | President (individual or entity) | Manager (individual only) |
| Social regime | Employee-like (~65-80%) | Self-employed (~45%) |
| Flexibility | Total statutory freedom | Regulated by law |
| Share transfer | Free | Approval + 3% duty |
| Max partners | Unlimited | 100 |
| IPO | Possible (via SA) | Not possible |
Business plan, legal status choice and articles drafting: our AI tools support you.
SASU is a single-member SAS. Same rules, simplified formalities.
No, the president as employee-like does not contribute to unemployment insurance.
Yes, by adding new shareholders. SASU automatically becomes SAS.
EUR 250-600 depending on complexity: gazette, court fees, possibly lawyer.
Yes, after account approval. 30% flat tax or progressive IR scale on option.
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.