您想创办自己的企业吗？您可能正在考虑成立单一股东简化股份公司（société par actions simplifiée unipersonnelle，简称 SASU）。或者，您可能听说单一股东有限责任公司（entreprise unipersonnelle à responsabilité limitée，简称 EURL）是一个不错的选择。但这两种个体企业形式之间有哪些关键的相似点和不同点呢？本文为您提供了 SASU 和 EURL 的详细比较，帮助您决定哪种形式最适合您的企业。
目录
- 什么是 SASU？
- 什么是 EURL？
- SASU 和 EURL 有什么共同点？
- SASU 与 EURL 有什么区别？
- EURL vs. SASU:对比表
- EURL 还是 SASU：如何选择？
什么是 SASU？
SASU 是一种简化股份公司（société par actions simplifiée，简称 SAS）的形式，只有一个股东。这个股东可以是个人或法人实体，如公司或协会。SASU 在公司组织、管理和扩展方面提供了很大的灵活性，因此成为许多创业者的热门选择。
您可以在我们的 SASU 相关文章中了解更多关于这一法律形式的信息。
什么是 EURL？
EURL 是另一种适合创业者的单人法律形式。这种形式是有限责任公司（société à responsabilité limitée，简称 SARL）的单人版本。
与 SASU 不同，EURL 受法国《商法典》约束。无论是个人还是法人作为单一股东，都能受益于这一安全的法律框架。
要了解 EURL 的更多信息，请参见本文相关文章。
SASU 和 EURL 有什么共同点？
EURL 和 SASU 都只有一个股东。这意味着决策是单方面做出的，无需投票或达到法定人数。
在这两种形式中，单一股东可以决定公司的股本金额，其财务责任限于其出资额。
EURL 和 SASU 都可以通过增加股本和引入新合伙人，转换为其多股东法律形式——SARL 和 SAS。这一变化不会影响公司的管理或运营。
大多数从事商业、手工业、自由职业或工业活动的个体企业都可以是 EURL 或 SASU，只要它们不属于受监管行业。两种法律形式的注册流程相同，且均未进入受监管市场。
您可以通过 Stripe Payments 加速商业活动启动，这是一个为初创公司和大型公司优化的支付系统。Stripe 提供超过 100 种支付方式，允许您在 195 个国家/地区接受付款，无需编写任何代码。
What are the differences between an SASU and an EURL?
An SASU and an EURL differ in multiple ways, such as their articles of association, share capital minimums, and manager statuses.
Drafting the articles of association
The key distinction between an SASU and an EURL lies in the articles of association, a required document outlining a company’s operations. SASU articles of association can be written with significant flexibility, allowing the single owner great freedom in how they organize and govern the company. On the other hand, EURL articles of association must adhere strictly to the Commercial Code. Business owners can find a template for EURL articles of association online to assist in drafting them.
Minimum share capital
The minimum share capital required for registration is another difference between these two legal forms. For an SASU, 50% of the cash contribution must be deposited in the company’s bank account when the company is created. For an EURL, the amount is 20%. With both forms, the balance must be paid up within five years.
Further, for both an SASU and an EURL, the appointment of a contribution auditor is required if a contribution in kind is valued at more than €30,000 or represents more than half of the share capital.
Manager
In both an SASU and an EURL, the sole shareholder is responsible for appointing a manager and drafting the company’s articles of association. The shareholder can either assume the role of manager or delegate it to a third party. The manager is responsible for the day-to-day management of the company and represents it in dealings with third parties.
An SASU is led by a manager who can be either an individual or a legal entity. In contrast, the manager of an EURL must be an individual.
Tax status
For taxation, an SASU is automatically subject to corporate income tax (IS) but can choose income tax (IR) instead if preferred. An EURL, however, is automatically subject to IR but can choose IS instead.
Social security status
The way social security works for company managers also differs for SASUs and EURLs. A manager of an SASU is treated as an employee and is therefore covered by the general social security system. They benefit from full social security coverage.
An owner of an EURL who also acts as a manager has the status of a nonsalaried worker (travailleur non salarié, or TNS). This means that, unlike an SASU manager, they don’t receive the same social security benefits and are instead covered by the social security system for the self-employed (sécurité sociale des indépendants, or SSI). Social security coverage for a TNS provides fewer benefits but is less expensive.
If a third party (i.e., a nonshareholder) manages an EURL, they are treated as an employee and covered by the general social security system.
Setup costs
The costs to set up either business type—SASU or EURL—are almost the same, except for the legal notice publication. In 2024, the publication of an incorporation notice costs:
- €121 for an EURL
- €138 for an SASU
Transfer of shares
Finally, the registration fees differ for each legal form; SASU fees are 0.1% of the share transfer price, while EURL fees are 3% of the transfer price after a €23,000 allowance.
The transfer of shares also differs depending on the legal form. In an SASU, the sole shareholder can transfer shares to a member of their family or another third party without incurring any fees. In an EURL, the transfer of shares to a third party is regulated while the transfer of shares to a family member is not.
To transfer shares to a third party, an EURL business owner must:
- Obtain a signed or notarized share transfer deed
- Register the deed with the tax authority
- Amend the articles of association and file them online through the business formalities portal
EURL vs. SASU:对比表
下表总结了 EURL 和 SASU 之间的主要区别。
|
特点
|
EURL
|
SASU
|
|---|---|---|
| 股东人数 | 一名 | 一名 |
| 股东或企业家的财务责任 | 仅限于捐款额 | 仅限于捐款额 |
| 股本 | 由合伙人自由决定，成立公司时需至少存入出资额的 20% | 由合伙人自由决定，成立公司时需至少存入出资额的 50% |
| 市场准入 | 不允许 | 不允许 |
| 管理者 | 必须是个人（管理股东或第三方） | 可以是个人或法人实体（管理股东或第三方） |
| 利润税 | 默认为个人所得税，可以选择公司所得税 | 默认为公司所得税，可以选择个人所得税 |
| 管理者的社会保障状态 | 如果公司所有者担任经理，则被视为 TNS；如果非股东担任经理，则被视为员工 | 被视为员工 |
| 股份转让 | 向家庭成员转让股份时不受限制，向第三方转让时须经股东批准 | 无限制 |
| 注册费 | 转让价格的 3%（扣除 23,000 欧元） | 销售价格的 0.1% |
EURL 还是 SASU：如何选择？
EURL 为单一股东提供了更安全的法律框架。此外，EURL 的注册所需最低股本比 SASU 更低。TNS 管理者的社会保障缴费也低于 SASU 管理者的缴费。
然而，SASU 在公司运营、管理者的社会保障状态以及向第三方转让股份的便利性方面，比 EURL 拥有更多优势。
如果您正在创办一家由您独资经营的企业，并希望降低成本，同时确保公司法律结构的安全性，那么 EURL 可能是最佳选择。另一方面，如果您希望为公司管理者提供更好的社会保障，并在管理方面拥有更大的灵活性，那么 SASU 可能更适合您。
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