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SASU: everything you need to know about this status

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SASU: everything you need to know about this status

Is your project taking shape and it’s time to choose the right status? The SASU (or Single-Personal Simplified Joint Stock Company) is one of the legal forms most popular with entrepreneurs. However, before rushing headlong into creating your business, it is imperative to be vigilant about your business. certain aspects.

What does SASU mean? What are its characteristics? The point in our article.

What is a SASU?

As defined by article L. 227-1 of the Commercial Code, paragraphs 1 and 2, the SASU is an SAS which has a single shareholder. (He can be a natural or legal person).

This is an independent company. single-person commercial vocation. It limits the responsibilities of the sole shareholder: he/she is only held responsible for the height of his contributions to the company. It also defines the organizational rules as well
than the amount of share capital.

Thus, there is no difference between SASU and SAS, updated based on the number of associates. The tax regime, regulatory framework and legal obligations are the same.

What distinguishes SASU from wage portage?

You want to enter the world of entrepreneurship and you are hesitating between SASU or wage portage?

SASU allows you to be independent: you will be the only decision-maker, the only master in charge. edge of your business. However, it requires a certain formality. : drafting of statutes, registration in the trade and company register (RCS)..., etc.

As part of salary portage, the company The portage manager takes care of all the administrative formalities linked to the transport. your activity. Administrative management is therefore simplified! In addition, you benefit from employee status. which allows you to benefit from complete social security coverage: for illness, retirement, etc.

So, if you want to work as a freelancer while enjoying benefits and organizational support, wage portage is available to consider.

Creation of a SASU: the steps to follow follow

To guide you in the process of creating your company, here are the steps to follow. follow:

Drafting the statutes

The statutes organize the governance of your company. Writing them is the most time-consuming step in creating a SASU. Its objective? Define the operating rules of your company.

Deposit of share capital

To create a SASU, no minimum capital is required by law. This means you can set up your own company. with 1 € of capital. However, keep in mind keep in mind that if you have low capital, you will have little chance of attracting investors.

Share capital is made up of two elements:

  • Contributions in kind: these are movable or immovable assets (business, land, etc.)
  • Cash contributions: these are cash contributions. They allow you to make income tax savings.

However, if you plan to create a real estate SASU, you will need to present a contribution in kind with at least one property.

SASU registration

Once you have written Once you have completed the statutes of your company, it is time to register it. To do this, you will need several supporting documents:

  • The identity document
  • A certificate of publication in a legal notices journal;
  • A certificate of deposit of funds;
  • The statutes were drawn up and signed
  • An insert concerning the declaration of the beneficial owner.
  • A certificate of non-conviction
  • A document justifying the domiciliation of the head office of your company

In order to guarantee adequate accounting management of SASU, it is necessary to appoint an auditor. This appointment is only required if two of the following three criteria are exceeded:

  • An off-balance sheet total greater than 4 million euros.
  • An annual turnover excluding taxes of 8 million euros.
  • A salaried workforce average of 50 employees during the financial year.

What tax regime is for an SASU?

The default tax regime for SASUs is corporate tax (IS). However, SASUs can apply to be taxed on income. To be eligible for this regime, your company must meet the following criteria:

  • She must have seniority; a maximum of 5 years;
  • She must carry out an activity in the sectors of commerce, crafts, agriculture or liberal professions;
  • Its turnover (or its balance sheet total) must be less than 10 million euros.
  • It must have less than 50 employees;
  • It should not be listed.

SASU offers you freedom. statutory and an advantageous tax choice. To comply with legal requirements and avoid errors, it is strongly recommended that you comply with legal requirements and avoid errors. to consult a professional (lawyer, notary, chartered accountant…).