Creating a SASU Company in France: A Complete Legal Guide

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Starting a business in France as a foreign entrepreneur or resident often begins with choosing the right legal structure. One of the most popular options is the SASU (Société par Actions Simplifiée Unipersonnelle) — a flexible, modern company form ideal for solo founders who want strong legal protection and growth potential.

This guide explains how to create a SASU in France legally, step by step, including costs, taxation, and compliance requirements.

What Is a SASU?

A SASU is a simplified joint-stock company with a single shareholder. It offers:

  • Limited liability (your personal assets are protected)

  • High flexibility in governance

  • Easy conversion into a multi-shareholder SAS

  • Strong credibility with banks and investors

It is commonly chosen by consultants, freelancers, tech founders, and international entrepreneurs launching operations in France.

Why Choose a SASU in France?

The SASU structure is attractive because it combines corporate security with entrepreneurial flexibility:

  • ✔ No minimum share capital (from €1)

  • ✔ Corporate tax by default

  • ✔ President treated as an employee for social security

  • ✔ No social charges on dividends (under current rules)

  • ✔ Strong image with clients and partners

Step-by-Step Guide to Creating a SASU in France

1. Define Your Business Project

Before registering, you must determine:

  • Company name

  • Business activity

  • Registered office address

  • Amount of share capital

  • Identity of the president (you or a third party)

2. Draft the SASU Articles of Association

The statuts define how your company operates. They must include:

  • Company name and purpose

  • Registered office

  • Share capital

  • Governance rules

  • Decision-making powers

SASU offers wide freedom of drafting, which makes professional support highly recommended.

3. Deposit Share Capital

You must deposit the share capital into:

  • A bank,

  • A notary, or

  • The Caisse des Dépôts.

You’ll receive a certificate of funds deposit, required for registration.

4. Publish a Legal Notice

A legal announcement must be published in an approved journal in the department of the registered office. This notice confirms:

  • Company creation

  • Legal form

  • Capital

  • Address

  • President identity

5. Register the Company with the French Authorities

You must file your company online via the Guichet Unique portal, submitting:

  • Articles of association

  • Capital deposit certificate

  • Proof of address

  • President’s ID

  • Legal announcement certificate

Once approved, you receive:

  • SIREN number

  • Kbis extract

  • Official company registration

Taxation of a SASU in France

Corporate Tax (Impôt sur les sociétés – IS)

By default, a SASU is subject to corporate tax:

  • 15% on the first €42,500 of profits (if eligible)

  • 25% standard rate beyond that

In limited cases, you may opt temporarily for personal income tax instead.

VAT (TVA)

Depending on turnover and activity:

  • You may benefit from VAT exemption (franchise en base)

  • Or register for VAT and file periodic returns

President’s Social Security Status

The SASU president is treated as a salaried executive (assimilé salarié):

  • Covered by the general social security system

  • No unemployment insurance unless private coverage

  • Social charges apply only if salary is paid

Dividends are not subject to social security contributions.

Accounting and Ongoing Legal Obligations

Once your SASU is created, you must:

  • Keep proper accounting records

  • File annual financial statements

  • Hold annual shareholder decisions

  • Submit corporate tax returns

  • Maintain legal registers

Failure to comply can result in penalties or company dissolution.

How Much Does It Cost to Create a SASU?

Typical costs include:

  • Legal notice: €150–€200

  • Registration fees: minimal

  • Professional drafting/accounting support: varies

  • Share capital: from €1

Total setup costs generally range from €250 to €1,500, depending on complexity and support.

Can Foreigners Create a SASU in France?

Yes. Non-residents and foreign nationals can legally create and own a SASU in France, including without being physically present, provided:

  • The activity is legal

  • A registered office exists in France

  • Proper immigration status is obtained if working locally

SASU vs Other Structures

Structure Best For
SASU Entrepreneurs seeking flexibility, growth, and investor appeal
SARL / EURL Small family businesses
Micro-entrepreneur Small-scale freelancers with limited revenue
EI Simple individual operations without corporate structure

Final Thoughts

Creating a SASU in France is one of the most powerful ways to start a business legally, professionally, and with long-term growth potential. However, success depends on correct drafting, tax structuring, and ongoing compliance — areas where mistakes can be costly.

How ESCEC International Can Help

ESCEC International specializes in company formation, accounting, tax compliance, and business advisory services for entrepreneurs and foreign investors in France. From drafting your SASU statutes to managing registration, VAT, payroll, and annual filings, their experts ensure your company is launched smoothly, legally, and efficiently.

If you’re planning to create a SASU in France, ESCEC International can guide you every step of the way — from idea to operation.

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