SASU (Single-member simplified joint-stock company) vs EURL (Single-member limited liability company): Which status to choose in 2026?

Updated in January 2026 - Are you creating your business and hesitating between SASU and EURL? This comprehensive guide helps you choose the legal status best suited to your situation.

SASU - Simplified Single-Personal Joint Stock Company

• ▸Legal form: SAS with single partner
• ▸Manager: President (as employee)
• ▸Social regime: Urssaf (general regime)
• ▸Taxation: IS (or IR for 5 years)

EURL - Single-member company with limited liability

• ▸Legal form: SARL with single shareholder
• ▸Manager: Manager (TNS - Self-Employed Worker)
• ▸Social system: SSI (ex-RSI)
• ▸Taxation: IR (or IS optional)

1. Social charges

SASU (Assimilated employee president)

• ▸Overall rate: ~80% of net salary
• ▸Basis: Remuneration only (no charges on dividends)
• ▸Social protection: Same as employees (except unemployment)

EURL (TNS Manager)

• ▸Overall rate: ~45% of profit
• ▸Base: Remuneration + dividends > 10% of capital
• ▸Social protection: Less complete (retirement in particular)

Example of €50,000 profit:

2. Social protection

SASU - General regime

• ▸✅ Retirement aligned with employees
• ▸✅ Illness: identical reimbursement
• ▸✅ Pension: salary maintenance possible
• ▸❌ No right to unemployment (unless combined with employment)

EURL - SSI scheme

• ▸⚠️ Less advantageous retirement
• ▸✅ Illness: identical reimbursement
• ▸⚠️ No integrated foresight
• ▸❌ No right to unemployment

3. Taxation

SASU

• ▸IS: 15% up to €100,000, then 25%
• ▸IR (5-year option): Interesting if deficit or low income
• ▸Dividends: Flat tax 31.4% (or IR 12.8% + PS 18.6%)

EURL

• ▸IR: Benefit integrated into personal IR
• ▸IS (optional): Like SASU
• ▸Dividends: Subject to social charges on the share > 10% of the capital

4. Formalism and flexibility

SASU

• ▸✅ Total freedom in statuses
• ▸✅ Possibility of shares, BSA, BSPCE
• ▸✅ Ideal for fundraising
• ▸❌ Submission of accounts required

EURL

• ▸⚠️ More rigid framework (SARL)
• ▸❌ No BSPCE
• ▸⚠️ Transfer of shares (approval)
• ▸❌ Submission of accounts required

Choose SASU if:

• ▸🎯 You are aiming for future fundraising
• ▸🎯 You favor social protection
• ▸🎯 You want to pay dividends without social charges
• ▸🎯 You are consultant with income > €80k
• ▸🎯 You plan to integrate associates (transition to SAS)

Choose EURL if:

• ▸🎯 You want limit social charges
• ▸🎯 You have modest income (< €50k)
• ▸🎯 You are artisan, trader
• ▸🎯 You prefer simplicity (IR regime)
• ▸🎯 You will not release no dividends

For savvy entrepreneurs, SASU holding offers the best of both worlds:

Holding SASU (IS)
  └── Operational subsidiary (SASU or EURL)

Benefits:

• ▸Dividends from the subsidiary → Holding: 95% exemption (mother-daughter regime)
• ▸IS optimization
• ▸Asset protection

Use our online simulator to compare the two statuses according to your forecast turnover:

👉 Access the simulator

Consultant/freelance profile (turnover > €80k): SASU with minimum salary + dividends strategy

E-commerce/services profile (turnover 30-80k€): EURL to IR if no dividends, otherwise SASU

Tech startup profile: SASU (fundraising preparation)

Artisan/trader profile: EURL (reduced social charges)

Our firm supports you in this strategic decision with a tailor-made support proposal for your project:

• ▸Creation Pack (Status + INPI Formalities): from €800 excluding tax
• ▸Essential Accounting Pack (Holding, VAT, Complete Balance Sheet): from €228 excluding VAT / month

Discover the details of our 3 support offers on our Prices page.

📞 Request a free quote for a SASU vs EURL simulation adapted to your project