EURL or SASU for a single founder in France: what is the difference?
EURL is the single-member version of a SARL, and SASU is the single-member version of an SAS, and both let one person hold all the shares with limited liability. The main practical differences are in social status of the founder, governance flexibility and how profits can be paid out.
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How it works
An EURL manager is generally treated as self-employed for social contributions, following rules similar to a SARL gérant, while an SASU president is treated more like an employee for social security purposes, under the assimilated employee scheme. Governance in an SASU can be set more freely in the articles, similar to an SAS.
Commonly mixed up with
The choice between the two is sometimes reduced to tax treatment alone. Social contribution status of the founder and the flexibility of governance rules are equally significant factors set out in the legal texts.
EURL or SASU for a single founder in France: what is the difference?
| Knowledge, Paris | Business and finance |
|---|---|
| Short answer | EURL is the single-member version of a SARL, and SASU is the single-member version of an SAS, and both let one person hold all the shares with limited liability. The main practical differences are in social status of the founder, governance flexibility and how profits can be paid out. |
| How it works | An EURL manager is generally treated as self-employed for social contributions, following rules similar to a SARL gérant, while an SASU president is treated more like an employee for social security purposes, under the assimilated employee scheme. Governance in an SASU can be set more freely in the articles, similar to an SAS. |
| Commonly mixed up with | The choice between the two is sometimes reduced to tax treatment alone. Social contribution status of the founder and the flexibility of governance rules are equally significant factors set out in the legal texts. |
| Last reviewed | 2026-08-08 |
Short questions
- Which gives cheaper social contributions?
- Contribution levels differ between the self-employed and assimilated employee schemes, and depend on income structure.
- Can either convert to a multi-shareholder form later?
- Yes, an EURL can become a SARL and an SASU can become an SAS by adding shareholders.
- Is liability limited in both?
- Yes, subject to the same general exceptions that apply to SARL and SAS shareholders.
- Does either require minimum capital?
- Neither requires a fixed minimum capital by law, though founders set an amount in the articles.
- Where is a comparison published?
- Service-public.fr publishes a comparison of EURL and SASU.
Sources
More in this track
- SAS or SARL in France: what is the difference?
- What are the SIREN and SIRET numbers for a French company?
- When does a business register for VAT in France?
- How does corporate tax work for a French company?
- What does registering as an employer in France involve?
- What is micro-entrepreneur status in France?
- Do you need a French bank account to set up a company?
- What social contributions does a French employer pay?
- Branch or subsidiary in France: what is the difference for a foreign company?
These pages explain how the rules work and link the authority that owns them. They are not legal, tax or immigration advice, and amounts and thresholds change, so open the source before you act.
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