SASU Legal Company Registration in France: Complete Guide

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A SASU (Société par Actions Simplifiée Unipersonnelle) is the single-shareholder version of the SAS. It is one of the most popular legal forms in France for founders, freelancers, consultants, and startups who want flexibility, limited liability, and credibility.

This guide explains all legal steps required to register a SASU in France.

1. What Is a SASU?

A SASU is a commercial company with one shareholder, who can be:

  • A natural person (individual)

  • A legal entity (company)

Key characteristics:

  • Limited liability: the shareholder is liable only up to their capital contribution

  • No minimum share capital required

  • Flexible governance

  • The president is treated as an employee for social security purposes (not self-employed)

2. Choose the Company Name and Business Purpose

Before registration, you must define:

  • Company name (dénomination sociale)
    Must be unique and not infringe existing trademarks.

  • Business purpose (objet social)
    A precise description of the activities the company will perform.

The business purpose must be lawful and sufficiently detailed, as it determines tax and regulatory obligations.

3. Set the Registered Office Address

The registered office (siège social) determines:

  • The competent commercial court

  • Tax authorities

  • Legal notice publication location

Possible options:

  • Founder’s home address (subject to conditions)

  • Commercial premises

  • Domiciliation company

Proof of address will be required for registration.

4. Define Share Capital and Contributions

Share Capital

  • Minimum capital: €1

  • Capital can be freely set by the founder

Types of Contributions

  • Cash contributions (money)

  • In-kind contributions (equipment, intellectual property, etc.)

Cash contributions must be:

  • Deposited into a blocked bank account (bank, notary, or Caisse des Dépôts)

  • At least 50% paid at incorporation

  • Fully paid within 5 years

You will receive a certificate of capital deposit, which is mandatory for registration.

5. Draft the Articles of Association (Statuts)

The articles of association are the core legal document of the SASU.

They must include:

  • Company name

  • Legal form (SASU)

  • Business purpose

  • Registered office

  • Share capital

  • Duration (maximum 99 years)

  • Rules governing the president’s powers

  • Shareholder decision rules

Even with a single shareholder, this document is mandatory and must be signed before filing.

6. Appoint the President

A SASU must have one president.

Important points:

  • The president can be the shareholder or a third party

  • No nationality requirement

  • The president represents the company legally

The president’s appointment is either:

  • Included in the articles of association, or

  • Made through a separate decision document

7. Publish a Legal Notice (Annonce Légale)

You must publish a notice of incorporation in a Journal d’Annonces Légales (JAL) in the department of the registered office.

The notice includes:

  • Company name

  • Legal form (SASU)

  • Share capital

  • Registered office

  • Business purpose

  • President’s identity

  • Company duration

After publication, you receive an attestation of publication, required for registration.

8. File the Registration Online (Guichet Unique)

All company registrations in France are done through the Guichet Unique (single online portal).

You must submit:

  • Signed articles of association

  • Certificate of capital deposit

  • Proof of registered office

  • Legal notice publication certificate

  • President’s ID

  • Declaration of beneficial owner (mandatory)

  • Non-conviction declaration (for the president)

Once validated, the company is registered with the Registre du Commerce et des Sociétés (RCS).

9. Receive Company Identification Numbers

After registration, your SASU receives:

  • SIREN number (company ID)

  • SIRET number (establishment ID)

  • APE code (activity classification)

  • Kbis extract (official company registration document)

The Kbis serves as the company’s legal “identity card”.

10. Tax and Social Security Registration

After incorporation:

  • Open the final corporate bank account

  • Register for VAT if applicable

  • The president is affiliated with the general social security system

  • Corporate income tax (IS) applies by default

Optional:

  • You may opt for income tax (IR) under certain conditions and for a limited time

Costs and Timeline

Estimated Costs

  • Legal notice publication: €150–€250

  • Registration fees: ~€40–€70

  • Beneficial owner declaration: ~€20

  • Optional legal/accounting assistance: variable

Timeline

  • Typically 7 to 14 days if documents are complete

Conclusion

Registering a SASU in France is a structured but accessible process. It offers strong legal protection, flexibility, and credibility for solo founders. With proper preparation of documents and compliance with legal steps, a SASU can be incorporated quickly and efficiently.

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