How to Create a SASU Startup in France: A Practical Guide

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France offers a favorable environment for entrepreneurs who want to launch a startup on their own. One of the most popular legal structures for solo founders is the SASU (Société par Actions Simplifiée Unipersonnelle).
It is the single-shareholder version of the SAS and combines flexibility, credibility, and scalability, making it ideal for startups.

This guide explains what a SASU is, why it is well suited for startups, and how to create one step by step in France.

What Is a SASU in France?

A SASU is a simplified joint-stock company with one single shareholder, who can be:

  • An individual

  • A legal entity (company)

The sole shareholder can also act as the president of the company, retaining full control over decisions.

Key features:

  • One shareholder only

  • No minimum share capital (from €1)

  • Flexible management rules

  • Limited liability to the amount of capital contributed

Why Choose a SASU for a Startup?

The SASU is particularly attractive for startups launched by a single founder.

1. Full Control for the Founder

The sole shareholder makes all strategic decisions without needing approval from partners or shareholders.

2. Strong Credibility

Compared to a sole proprietorship, a SASU:

  • Appears more professional to investors and banks

  • Is well adapted for future growth

  • Can easily be converted into a SAS if new shareholders join

3. Flexible Legal Framework

The founder defines the governance rules in the articles of association, without rigid legal constraints.

4. Limited Personal Liability

The founder’s personal assets are protected, except in cases of mismanagement.

Step-by-Step: How to Create a SASU in France

Step 1: Define the Business Project

Before incorporation, the founder must determine:

  • Business activity

  • Registered office address

  • Amount of share capital

  • Whether the founder will also be the president

This step sets the legal and tax framework of the company.

Step 2: Draft the Articles of Association

The articles of association (statuts) are mandatory and define how the SASU operates.

They include:

  • Company name and legal form

  • Business purpose

  • Share capital and number of shares

  • Powers of the president

  • Rules for company management

Even with a single shareholder, precise drafting is essential to avoid future legal issues.

Step 3: Deposit the Share Capital

The share capital must be deposited into:

  • A bank

  • A notary

  • An authorized deposit institution

A certificate of capital deposit is issued and required for registration.

Step 4: Publish a Legal Notice

A legal notice announcing the creation of the SASU must be published in an authorized legal journal in the relevant department.

Step 5: Register the SASU

The registration is completed through the French business registry.

Once approved, the company receives:

  • A SIREN number

  • A Kbis extract

  • Official legal existence

Tax and Social Regime of a SASU

Corporate Taxation

A SASU is normally subject to corporate income tax (IS).
In some cases, startups may temporarily opt for personal income tax, subject to strict conditions.

Social Status of the President

The president of a SASU is considered an assimilated employee, benefiting from strong social protection (health, retirement), but without automatic unemployment insurance.

SASU vs Other Solo Structures

Compared to a sole proprietorship or micro-enterprise, a SASU offers:

  • Better protection of personal assets

  • Greater credibility

  • Easier transition to a multi-shareholder company

  • More complex administrative and accounting obligations

How ESCEC International Can Help You Create Your SASU Startup

Creating a SASU startup in France involves legal, tax, accounting, and administrative decisions that can strongly impact the future of your business.

ESCEC International supports entrepreneurs at every stage, including:

  • Choosing the right legal and tax structure

  • Drafting and securing articles of association

  • Company registration and compliance

  • Accounting, tax, and payroll setup

  • Ongoing financial and strategic support

With solid expertise in French and international business creation, ESCEC International helps founders launch their SASU efficiently, securely, and in full compliance with French regulations.

Whether you are a French resident or an international entrepreneur, ESCEC International provides tailored support to help your SASU startup grow with confidence.

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