Blog • September 29, 2026
Which company structure should you choose in France?
This article is informational and is not legal, tax or social advice. The choice of a legal form depends on your situation, activity and objectives.
Micro-entreprise, entreprise individuelle, EURL, SASU, SARL, SAS, SA, SCI or SEL: French legal forms serve different purposes. This guide presents the main options, what they mean and which profiles commonly consider them.
The information below is based in particular on Service-Public Entreprendre, Bpifrance Création and economie.gouv.fr.
Comparison of the main French business structures
| Form | Meaning | Often considered by | Points to check |
|---|---|---|---|
| Micro-entreprise | Simplified regime for a sole business activity. | Solo entrepreneurs testing an activity with lighter formalities. | Turnover thresholds, non-deductible expenses, VAT, social protection, regulated activity. |
| Entreprise individuelle (EI) | Business operated in your own name, without creating a company. | Independent workers wanting a simple setup with more room than micro-entreprise. | Tax regime, professional assets, future move to a company. |
| EURL | A SARL with one shareholder. | Solo founders wanting a company with liability generally limited to contributions. | Articles, manager social regime, IR/IS taxation. |
| SASU | A SAS with one shareholder. | Solo founders seeking a flexible company, sometimes before bringing in partners. | Articles, running costs, president social regime, taxation. |
| SARL | Limited liability company with several shareholders. | Family projects, shops, structured small businesses. | Management, shareholder rules, contributions, social regime. |
| SAS | Simplified joint-stock company with at least two shareholders. | Startups, investor-backed projects, flexible governance. | Precise articles, governance, shareholder entry and exit. |
| SA | Public limited company, more formal and institutional. | Larger projects, structured companies, significant fundraising. | Capital, governance bodies, legal and accounting obligations. |
| SCI | Civil real-estate company. | Holding, managing or transferring real-estate assets. | Civil purpose, partners, taxation, real-estate use only. |
| SEL / SELARL / SELAS | Professional practice companies. | Regulated liberal professions. | Professional rules, professional body, capital and governance. |
When you create alone
Common options are micro-entreprise, EI, EURL or SASU. Bpifrance emphasizes that the choice depends on activity, desired protection, tax and social regime, and expected development.
When you create with others
The most common forms are SARL and SAS. SAS is often valued for flexible articles, while SARL provides a more predefined framework. Specific projects may require SA, SCI or a professional structure.
Useful questions before choosing
- Are you creating alone or with partners?
- Do you want to test an activity or create a company from the start?
- Will you need investors or new shareholders?
- Is the activity regulated?
- What level of formalities, accounting and social protection do you accept?
- Do you need a professional address and help with formalities?
Need help with your formalities?
3AS Partners can assist with company creation, domiciliation of your registered office in Cannes and related administrative procedures.
Contact 3AS PartnersFrequently asked questions
Is there one best legal form?
No. There is no universally best structure. The right framework depends on the project, activity, number of partners, taxation and desired organization.
Is micro-entreprise always the simplest?
It is often simple for starting alone, but it has limits, including turnover thresholds and specific rules for expenses and VAT.
SASU or EURL: what should I remember?
They are both single-shareholder companies. They differ in how they operate, the manager’s social regime and some tax options.