A SASU (single-shareholder simplified joint-stock company) is formed with a sole shareholder, either an individual or a company, with freely set share capital from €1, and is run by a president who is treated as an employee (general social security scheme). At current rates, the mandatory legal fees for a SASU in mainland France come to €223.56 incl. VAT (greffe, beneficial ownership declaration and legal notice). With LegalRapide's Essentiel plan, formation costs €0 excl. VAT: you pay only these legal fees. Sources (4)
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Who is it for?
It suits you if: You want to start on your own, keep wide freedom in the articles of association and be able to bring in shareholders later without changing legal form.
Good to know: For the same income, a paid president costs more in social contributions than the manager of an EURL.
Key features
| Point | SASU |
|---|---|
| Shareholders | A sole shareholder, an individual or a company |
| Share capital | Freely set, €1 minimum; at least 50% of cash contributions paid up on formation, the balance within 5 years |
| Director | The president, treated as an employee (general social security scheme) |
| Taxation | Corporate income tax by default |
| Liability | Limited to contributions |
Formation steps
- Choose the name, business activity, registered office and amount of share capital.
- Draft the articles of association (with LegalRapide: generated from your answers).
- Deposit the capital in a bank account in the name of the company being formed and obtain the certificate of deposit of funds.
- Sign the articles of association.
- Publish the legal notice of incorporation.
- File the application with the guichet unique (single online filing portal), which forwards it to the greffe (commercial court registry), Insee, URSSAF and the tax office.
- Receive the Kbis extract once the greffe has approved the application.
How much does it cost?
| Item | Current amount |
|---|---|
| Registration (greffe) | €33.83 |
| Beneficial ownership declaration | €19.33 |
| Legal notice of incorporation (mainland flat rate) | €142 excl. VAT, i.e. €170.40 incl. VAT |
| LegalRapide service, Essentiel plan | €0 excl. VAT |
| Total with the Essentiel plan | €223.56 incl. VAT |
| Option: Rapide plan (+ €149 excl. VAT, filing within 24 business hours) | €402.36 incl. VAT |
Share capital is not a cost: it stays with the company. See is share capital a cost?
Detailed SASU guides: formation cost, timeframes, required documents.
Frequently asked questions
What is the minimum share capital for a SASU?
€1. At least 50% of cash contributions must be paid up on formation, the rest within 5 years.
How much does it cost to form a SASU?
€223.56 incl. VAT in legal fees in mainland France at current rates, plus any provider's service fee.
Written by Razvan Toma, founder of LegalRapide. How we check our figures · LinkedIn