Limited Liability Company (SARL)
Société à Responsabilité Limitée
Création d'entreprise en France
The SARL is best suited for: Small and medium enterprises not planning VC fundraising, Family businesses and partnerships, Professional services firms, Businesses where the gérant (manager) wants to be a TNS (Travailleur Non Salarié) for lower social charges. Subject to the same corporate tax regime as the SAS: 25% standard rate, 15% reduced rate on first €42,500 for qualifying SMEs. The SARL can optionally elect for personal income tax treatment (impôt sur le revenu) for the first five years — profits are then taxed in the hands of the associates at their personal marginal rate. This option is useful for early-stage companies with losses. The same CIR, CII, participation exemption, and withholding tax provisions apply.
- Small and medium enterprises not planning VC fundraising
- Family businesses and partnerships
- Professional services firms
- Businesses where the gérant (manager) wants to be a TNS (Travailleur Non Salarié) for lower social charges
Faits essentiels
Processus de constitution étape par étape
Check name availability and draft statuts
Verify the company name with INPI and draft the statuts, which for a SARL are more prescribed by law than those of a SAS — less flexibility in governance arrangements.
Deposit share capital and publish legal notice
Deposit initial capital with a bank, notary, or Caisse des Dépôts. Publish the mandatory legal notice in a journal d'annonces légales.
Register via the Guichet Unique portal
Submit all required documents including the statuts, deposit certificate, legal notice attestation, and identity documents through the Guichet Unique online portal.
Receive the extrait Kbis and complete post-registration
Obtain the Kbis certificate, unblock share capital, register for VAT and social security, and open operating bank accounts.
Documents requis
- Statuts (signed by all associates)
- Share capital deposit certificate
- Legal notice attestation
- Identity documents for the gérant and all associates
- Proof of registered office address
- Beneficial ownership declaration
- Declaration of non-conviction for the gérant
Aperçu des coûts
Traitement fiscal
Subject to the same corporate tax regime as the SAS: 25% standard rate, 15% reduced rate on first €42,500 for qualifying SMEs. The SARL can optionally elect for personal income tax treatment (impôt sur le revenu) for the first five years — profits are then taxed in the hands of the associates at their personal marginal rate. This option is useful for early-stage companies with losses. The same CIR, CII, participation exemption, and withholding tax provisions apply.
Avantages et inconvénients
- The gérant (majority shareholder-manager) can opt for TNS status — lower social charges (~45% vs ~65% for SAS Président assimilé salarié)
- Well-understood and widely used structure across France
- Simpler governance framework than SAS (but less flexible)
- Same corporate tax rates and R&D credits as SAS
- Can be formed with just one shareholder (EURL — single-member SARL)
- Less flexibility in governance — shareholder agreement terms are more constrained by law
- Not the preferred structure for VC fundraising — investors expect a SAS
- Share transfers require approval by a qualified majority of associates
- Maximum 100 associates
- The gérant's TNS social charges, while lower in percentage, come with less social protection
Autres structures en France
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CommencerThis content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.