Grants for French SASU (Single-Shareholder Simplified Joint-Stock Company) creation (2026)

The SASU president is mandatorily affiliated to the general Social Security scheme (URSSAF, sickness branch, Agirc-Arrco retirement, etc.) as soon as compensation is paid. Social contributions represent about 80% of net salary (including employer and employee charges). This contribution structure, heavier than the EURL majority-manager TNS regime, is offset by extended social protection (sickness daily indemnities, maternity/paternity leave, Agirc-Arrco retirement) and greater compatibility with unemployment aid schemes.

If the SASU president does not pay themselves (authorized in SASU unlike majority-manager EURL), no social contributions are due on company income. This particularity is exploited by many founders during launch to stack 100% of ARE over 24 months with an unpaid SASU activity. Income is then captured by dividends (subject to the 30% PFU flat tax) after the first fiscal year closing, rather than by mandate compensation (subject to social charges).

This ARE + unpaid SASU lever is particularly suited to engineer profiles, senior consultants, or transitioning executives with significant remaining ARE rights (often €30,000 to €60,000 of remaining entitlements). It requires however rigorous monthly declaration to France Travail (zero income declaration as long as no personal payment) and proof of job search activity.

ACRE is accessible to the SASU president under the same conditions as for other statuses: under 26, compensated job seeker, social minima recipient (ASS, RSA, AAH), or QPV resident. For a president under 26, ACRE is granted as of right. For 26-29 year-olds, eligibility depends on prior social status. ACRE takes the form of an approximately 50% social contribution exemption over the first 12 months (with an annual cap on contribution base).

ARCE (60% of remaining ARE paid as capital) is particularly interesting for SASU presidents as partial ARE retention can then be stacked on the remaining balance. Disbursement happens in two instalments (creation + 6 months later). For a €40,000 remaining ARE balance, ARCE generates €24,000 in initial capital — usable as down payment to secure a bank loan or an Initiative France honor loan.

The Initiative France or Réseau Entreprendre honor loan is accessible to SASU without any limit. Average amounts vary from €5,000 to €50,000 by local platform. It serves as a contribution to secure a complementary bank loan (leverage 1:3 to 1:5). The Bpifrance guarantee covers up to 70% of bank risk on loans below €200,000 — particularly useful for a launching SASU without history.

For innovative projects, two major schemes: JEI status (Jeune Entreprise Innovante) and CIR (Research Tax Credit). JEI exempts SASU from employer charges on researcher and R&D personnel compensation for 8 years (under caps), and applies a first-year income tax exemption (then tapered). CIR refunds 30% of R&D expenses, capped at €100 million per year. These two schemes stack and are particularly suited to deeptech or SaaS B2B SASUs in R&D phase.

• ACRE — 50% URSSAF contribution exemption, 12 months
• ARCE — 60% of remaining ARE paid as capital
• Initiative France / Réseau Entreprendre honor loan — €5,000 to €50,000 without collateral
• Bpifrance Création guarantee — 70% bank loan coverage
• JEI — R&D employer charges exemption 8 years + IS first year
• CIR — 30% R&D expense refund

For an SASU president with significant remaining ARE rights (often beyond €20,000), two strategies coexist. Strategy 1 (ARCE): immediately capitalize 60% of remaining balance at creation, generating substantial initial capital but losing the remaining 40%. Strategy 2 (ARE retention): keep the allowance during maximum duration (24 months for under-53, 27 months for 53-55, 36 months for 55+) by paying oneself zero compensation, and capture income via dividends at year-end.

Strategy 2 maximizes cumulative income over 24 months if SASU activity is not immediately profitable. Numerical example: a senior executive with €50,000 remaining ARE and an SASU project reaching €60,000 annual profit at 24 months. In strategy 1 (ARCE): €30,000 capital + dividends captured at PFU from end of fiscal year 1. In strategy 2 (ARE retention): €50,000 of allowances kept over 24 months + dividends captured in year 3. Net delta over 36 months tilts toward strategy 2 in the majority of configurations, subject to declarative rigor.

Three critical conditions for strategy 2. First: do not pay mandate compensation (assembly minutes must explicitly set compensation to zero). Second: declare each month to France Travail an activity income of zero. Third: maintain job-search activity proof compatible with time devoted to SASU — often-overlooked point that can trigger deregistration.

Transitioning from job seeker to unpaid business director remains legal but requires declarative vigilance. France Travail reinforced controls in 2024 and 2025 on unpaid SASU presidents, particularly those whose annual accounts reveal high turnover suggesting full-time activity. Best practice: declare partial activity from the start (at least 70% of time in job search) and retain all justifications.

JEI status (Jeune Entreprise Innovante) is accessible to SASUs created less than 8 years ago, employing fewer than 250 employees, with turnover under €50M, and where at least 15% of expenses are R&D in the CIR sense. The exemption covers 100% of employer charges on R&D compensation (researchers, engineers, technicians) during the first 8 years. JEI benefit also includes property tax (CFE) exemption for 7 years on municipal decision.

Research Tax Credit (CIR) refunds 30% of R&D expenses within €100 million, then 5% beyond. For an SME in the EU sense (under 50 employees, turnover < €10M), a 50% complement on R&D operating expenses applies. CIR is stackable with JEI but the base cannot be counted twice. For innovative projects in launch phase, the French Tech Émergence grant (up to €90,000) funds feasibility study; the i-Lab contest (up to €600,000) funds POC development.

For SASUs planning fundraising, the IR-PME scheme (25% income tax reduction for individual investors in SMEs) remains a structuring argument to mobilize business angels. SASU allows more flexible share issuance than EURL or SARL — one of the reasons it is universally preferred by support structures (incubators, accelerators, seed funds).

For SASUs in specific sectors, sectoral aids add: ADEME funds cleantech projects (30 to 70% programme subsidy); CNC supports audiovisual projects (revenue advances, support funds); SACEM accompanies music publishers. For e-commerce SASUs, Bpifrance's « France Num » programme subsidizes up to 50% of digitalization cost (online store, digital marketing). At EU level, Horizon Europe (EIC Accelerator) funds up to €2.5M in subsidy + €15M in equity for deeptech projects.

The BoostPro IA simulator cross-references your SASU project with the 786 schemes in its database and identifies stackable levers (ACRE/ARCE for launch, JEI/CIR for innovation, regional aids, FEDER). The personalized report (€29, 10 minutes) details for each scheme the average amount, conditions, and processing calendar.