# SASU vs EURL: a guide for international founders

Mis à jour : 2026-10-22 · Source : https://legalrapide.fr/en/sasu-vs-eurl/

Both are single-shareholder companies with limited liability. A **SASU** president is treated like an employee for social security (higher contributions on salary, none without salary) and dividends are taxed at the 31,4 % flat rate in 2026. An **EURL** manager is self-employed (lower contributions, but minimum contributions even without income). International founders who don't take a French salary often choose the SASU.

| | SASU | EURL |
|---|---|---|
| Director | President, "assimilé salarié" | Manager, self-employed (TNS) |
| No salary | No social contributions | Minimum contributions due |
| Dividends | Flat tax 31,4 % (2026) | Above 10% of capital subject to social contributions (if taxed at IS) |
| Default tax | Corporate tax (IS) | Personal income tax, IS option |
| Formation fees 2026 | €223.56 | €201.96 |

Where you pay tax personally also depends on your country of residence and its tax treaty with France: check with an adviser in your country.

## Sources
- [Service-public (FR): social protection of company directors](https://entreprendre.service-public.gouv.fr/vosdroits/F38152)
- [Service-public (FR): 2026 flat tax rate (PFU)](https://entreprendre.service-public.gouv.fr/actualites/A18796)