Legal status comparator
Compare legal forms to choose the status best suited to your business project: micro, sole trader, single-member LLC, LLC, single-member SAS, SAS.
Select the statuses to compare
| Criterion | Micro-enterprise | LLC (SARL) | Single-member SAS (SASU) |
|---|---|---|---|
| Liability | Unlimited (personal assets) | Limited to contributions | Limited to contributions |
| Minimum capital | None | €1 | €1 |
| Social contributions | 22% of turnover (services) / 12.3% (sales) | ~45% (majority manager, self-employed) | ~82% of net salary (employer + employee contributions) |
| Social protection | SSI (self-employed social security) | SSI (majority manager) / General scheme (minority) | General scheme (employee-equivalent) |
| Taxation | Income tax (flat-rate payment possible) | Corporate tax (income tax option for 5 years) | Corporate tax (income tax option for 5 years) |
| Partners | 1 only | 2 to 100 | 1 only |
| Admin complexity | Low | Medium | Medium |
- Liability
- Unlimited (personal assets)
- Minimum capital
- None
- Social contributions
- 22% of turnover (services) / 12.3% (sales)
- Social protection
- SSI (self-employed social security)
- Taxation
- Income tax (flat-rate payment possible)
- Partners
- 1 only
Advantages
- Ultra-simplified accounting
- No VAT below threshold
- Contributions proportional to turnover
Disadvantages
- Capped turnover (€77,700 / €188,700)
- No expense deduction
- Limited social protection
Micro-enterprise
Advantages
- Ultra-simplified accounting
- No VAT below threshold
- Contributions proportional to turnover
Disadvantages
- Capped turnover (€77,700 / €188,700)
- No expense deduction
- Limited social protection
LLC (SARL)
Advantages
- Reassuring legal framework
- Well suited to family projects
- Self-employed status for majority manager
Disadvantages
- Statutory rigidity
- Regulated share transfers
- Social contributions of majority manager
Single-member SAS (SASU)
Advantages
- Better social protection
- Dividends without social contributions
- Great statutory freedom
Disadvantages
- Very high social contributions on remuneration
- No unemployment benefits
- Higher setup cost
Free without an account
Use this tool immediately
Result explained
Read the method and limitations shown in the tool
Advisors in our agencies
Continue with the relevant TAMEL service
Related tools
Take the next step
Choose the service that fits your project. Review your request before sending it.
Insurance
Have your needs reviewed and request a suitable quote.
Business registered address
Choose your registered address and mail options.
Business formation
Turn your preparation into an assisted business formation application.
Partner offers
Revolut Business
RecommendedOpen your Revolut Business account for free. French IBAN, business card, low-cost international transfers and built-in expense management.
- ✓Free business account with a French IBAN
- ✓Visa Business card included
- ✓Low-cost international transfers
- ✓Simplified expense management and accounting