SASU (single-member SAS)
A SAS with a single shareholder, combining the flexibility of the SAS form with sole ownership. It lets an entrepreneur benefit from all SAS features while remaining sole decision-maker, with the option to open the capital later without changing the legal form.
In practice
The SASU suits founders who want to draw a salary — with full social protection and pension rights — rather than dividends. That coverage comes at a real cost: around 82% in combined employer and employee social charges on gross remuneration. For revenue below 50,000 euros at launch, the micro-enterprise status is often lighter; beyond that threshold, the SASU wins on social protection and banking credibility.