# How do you set up a software development company?

Updated : 2026-10-22 · Source : https://legalrapide.fr/en/activites/developpeur/

A freelance developer most often sets up a SASU or an EURL with computer programming as its business activity (APE code 62.01Z), an unregulated commercial activity. Current legal fees are €223.56 incl. VAT for a SASU.

## Points specific to the profession
- **Freelance platforms** (Malt, Crème de la Crème, etc.): they ask for your SIREN number and sometimes an URSSAF certificate of compliance (attestation de vigilance).
- **Code ownership**: your contracts must specify the assignment of rights; this is worth having reviewed.
- **Pay**: see [SASU or EURL](/en/guides/sasu-ou-eurl/) and [company without a salary](/en/reponses/societe-sans-remuneration/).

## Sources
- [Service-public: choosing a legal form](https://entreprendre.service-public.gouv.fr/vosdroits/F23844)