SAS or SARL: how to choose your legal structure
SAS or SARL: the criteria for choosing an SAS or SARL structure based on social security regime, governance and number of partners.
Read moreLegal structures
Choosing a legal structure shapes the manager’s social security regime, the company’s taxation and its future governance. This section compares the most common structures: SAS, SASU, SARL, EURL and holding companies.
Each article details concrete decision criteria (number of partners, social regime, liability, default tax regime) rather than a purely theoretical list of structures. Comparison tables help visualize the differences quickly between two similar options, such as SAS versus SARL or SASU versus EURL.
The guides rely on the French Commercial Code and service-public.fr factsheets, and are updated after every regulatory change affecting contribution thresholds or managers’ social regime.
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Frequently asked questions
Which legal structure should I choose for a business in France?
The choice depends on the number of partners, the desired social security regime (employee-like or self-employed) and the level of liability sought. SASU and EURL suit a solo founder, while SAS and SARL suit several partners.
What is the difference between SAS and SARL?
SAS offers more flexibility in its bylaws and an employee-like social regime for its president, while SARL imposes a stricter legal framework and places the majority manager under the self-employed regime, generally less costly in contributions.
What is a holding company used for?
A holding company owns shares in other companies to centralize management, optimize dividend flows through the parent-subsidiary tax regime, and facilitate the transfer or acquisition of businesses.