Which legal status to choose in 2026? European comparison & AI simulation
Choosing your legal status is the first strategic decision for any business creator. It determines your social contributions, taxation, personal liability and your company's ability to grow. A poor choice can cost you thousands of euros per year. This guide compares the main legal statuses across Europe and shows you how to simulate each option's tax impact with our AI.
Why choosing the right status matters
Social contributions
Depending on the status, your social charges range from 22% (micro-enterprise in France) to over 45% (majority managing partner SARL). In Germany, a Kleinunternehmer pays very different charges than a GmbH-Geschaftsfuhrer.
Taxation
Income tax or corporate tax? The effective tax rate can range from 0% to 33% depending on the status and country. In Ireland, corporate tax is 12.5%; in France, 25%.
Personal liability
As a sole trader, your personal assets are at risk. In a company (SASU, GmbH, SRL, BV), liability is limited to your capital contribution.
Asset protection
Some statuses separate professional and personal assets. This applies to SASU, GmbH and the Dutch BV. Others, like sole trader or auto-entrepreneur, do not.
Scalability
Planning to raise funds, hire or find partners? Some statuses (SAS, GmbH, BV) facilitate this. Others (micro-enterprise, Kleinunternehmer) impose turnover caps.
Main legal statuses in Europe
Here are the most common legal forms for entrepreneurs in the main EU countries.
France
| Status | Liability | Minimum capital | Estimated charges | Ideal for |
|---|---|---|---|---|
| Auto-entrepreneur (Micro) | Unlimited | EUR 0 | 22% of turnover | Starting out, freelance, turnover < EUR 77,700 |
| EURL | Limited to contributions | EUR 1 | ~45% on remuneration | Solo entrepreneur wanting asset protection |
| SASU | Limited to contributions | EUR 1 | ~65% total cost / net | Freelance, dividend optimization, fundraising |
| SARL | Limited to contributions | EUR 1 | ~45% majority manager | Family projects, 2+ partners |
| SAS | Limited to contributions | EUR 1 | ~65% total cost / net | Startup, fundraising, flexible governance |
Deutschland
| Status | Liability | Minimum capital | Estimated charges | Ideal for |
|---|---|---|---|---|
| Kleinunternehmer | Unlimited | EUR 0 | ~18-20% social charges | Starting out, turnover < EUR 22,000/yr |
| UG (haftungsbeschrankt) | Limited to contributions | EUR 1 | ~30% CIT + Gewerbesteuer | Small project with asset protection |
| GmbH | Limited to contributions | EUR 25,000 | ~30% CIT + Gewerbesteuer | Established business, credibility, hiring |
Espana
| Status | Liability | Minimum capital | Estimated charges | Ideal for |
|---|---|---|---|---|
| Autonomo | Unlimited | EUR 0 | ~30% contributions (cuota) | Freelance, starting out |
| SL (Sociedad Limitada) | Limited to contributions | EUR 3,000 | 25% CIT | SME, hiring, growth |
Italia
| Status | Liability | Minimum capital | Estimated charges | Ideal for |
|---|---|---|---|---|
| Partita IVA (regime forfettario) | Unlimited | EUR 0 | ~26% INPS + 5-15% tax | Freelance, turnover < EUR 85,000 |
| SRL | Limited to contributions | EUR 1 (SRL semplificata) | 24% IRES + 3.9% IRAP | SME, asset protection |
Nederland
| Status | Liability | Minimum capital | Estimated charges | Ideal for |
|---|---|---|---|---|
| Eenmanszaak | Unlimited | EUR 0 | ~37-50% income tax | Freelance, starting out, simplicity |
| BV | Limited to contributions | EUR 0.01 | 19-25.8% Vpb | SME, asset protection, investors |
Polska
| Status | Liability | Minimum capital | Estimated charges | Ideal for |
|---|---|---|---|---|
| JDG (jednoosobowa dzialalnosc) | Unlimited | PLN 0 | ~PLN 1,400/mo ZUS | Freelance, starting out |
| Sp. z o.o. | Limited to contributions | PLN 5,000 (~EUR 1,150) | 19% CIT or 9% if turnover < EUR 2M | SME, growth, hiring |
How BoostPro AI helps you choose
Answer a few questions
Activity, projected turnover, personal situation, country of residence, goals. 5 minutes flat.
AI simulates each scenario
Our artificial intelligence calculates social contributions, taxation, net income and legal protection for each applicable status in your country.
Receive a personalized comparison
A detailed PDF report ranking statuses from most to least advantageous for YOUR situation, with figures and explanations.
Simulate your situation in 5 minutes
Don't choose blindly. Our AI compares statuses and calculates the real tax impact on your net income.
Simulate your situation in 5 minutesDetailed guides by status
Explore each legal status in detail to understand its advantages, disadvantages and conditions.
Frequently Asked Questions
What is the best legal status for a freelancer?
There is no universal answer. In France, micro-enterprise is ideal to start (22% charges, simplified accounting). Beyond EUR 77,700 turnover, SASU allows optimization via dividends. In Germany, Kleinunternehmer is the equivalent, and UG offers asset protection from just EUR 1 capital.
SARL or SAS: which to choose?
SARL is suited for family projects with legally framed management. SAS offers total statutory freedom and facilitates fundraising. The majority SARL manager pays lower contributions (~45% vs ~65% for SAS president), but SARL dividends are subject to social charges.
Auto-entrepreneur or SASU?
Auto-entrepreneur is perfect for testing a business (EUR 0 setup cost, 22% charges on turnover). SASU suits you if you exceed the turnover caps, want to protect your assets or optimize remuneration via flat tax dividends (30%).
How to compare legal statuses across EU countries?
Each country has its own taxation, social contributions and legal forms. BoostPro AI integrates tax data from all 27 EU countries for objective comparison. For example, an Italian SRL pays 24% IRES, versus 25% corporate tax for a French SARL.
Can you change legal status easily?
Yes, but it has a cost (legal fees, transition taxation, formalities). Moving from micro-enterprise to SASU costs around EUR 500-1,500 in France. It's therefore crucial to choose well from the start — hence the value of simulating before launching.
Which status protects personal assets?
All limited liability companies protect your assets: SASU, SARL, SAS, EURL in France; GmbH, UG in Germany; BV in the Netherlands; SRL in Italy; SL in Spain; Sp. z o.o. in Poland. Sole traders (auto-entrepreneur, Kleinunternehmer, Autonomo) do not protect personal assets.
How much does it cost to create a company in Europe?
Costs vary by country: ~EUR 200-800 in France (SASU/SARL), ~EUR 800-1,500 in Germany (GmbH with notary), ~EUR 500 in Spain (SL), ~EUR 300 in Italy (SRL semplificata), ~EUR 200 in Poland (Sp. z o.o. online). Our simulator includes these costs in the analysis.
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