SASU vs EURL: a guide for international founders
Updated 22 October 2026 · By Dragos-Razvan Toma
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
- Service-public (FR): 2026 flat tax rate (PFU)
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