A SASU is simply an SAS with one shareholder. It keeps all of the SAS’s flexibility and protections, and converts into a full SAS the moment you bring in a second shareholder, making it a strong launchpad for a solo founder who intends to grow.
In brief
- Shareholders
- Exactly 1
- Minimum capital
- €1, freely set
- Liability
- Limited to contributions
- Taxation
- Corporate tax (IS) by default, 5-year option for income tax (IR)
- Director
- President, treated as an employee (assimilé-salarié)
Advantages
- All the flexibility of an SAS, for a single founder.
- Limited liability protects personal assets.
- President covered by the general social security scheme.
- Converts seamlessly into an SAS when you add shareholders or investors.
- Credible, investor-friendly form from day one.
Trade-offs
- Social charges on the president’s salary are higher than an EURL’s self-employed manager.
- Full accounting and filing obligations.
- Running costs higher than a micro-enterprise or sole proprietorship.
Best for
Solo founders who want SAS-grade flexibility and protection, and expect to raise or take on partners later.
Frequently asked questions
SASU or EURL?
A SASU gives more flexibility and better social cover but higher charges; an EURL has lower self-employed charges but is less flexible and harder to open to investors. Pick SASU if you plan to grow or raise.
Do I pay myself a salary?
You can draw a salary (with social charges) and/or dividends. Many solo presidents optimise the mix with an accountant.