Business setup and advice for business owners

Both limit your liability to the amount of your contributions, except for personal guarantees and management misconduct. The main difference lies in social security. In a SASU, the president is treated as an employee: their contributions are those of a salaried executive, except for unemployment insurance, calculated each month on their pay. Their dividends bear no social security contributions, but remain subject to social levies and personal income tax. In an EURL, the sole shareholder-manager comes under the self-employed regime: their contributions are calculated on their professional income, with different rates and cover, and if the company is subject to corporate income tax, part of their dividends may be subject to contributions. For the same pay, cost and protection are therefore not the same: I compare both using your figures before you decide.

The micro-business regime is the simplest: social security contributions calculated on turnover received, simplified bookkeeping, no annual accounts. In return, your actual expenses are not deductible and turnover is capped, at €203,100 for the sale of goods and €83,600 for services. The regime suits a business that starts with low costs. As soon as costs become significant, the business grows or you want to keep part of the profits in the business, a company is worth costing.

It is not required to register a company. But banks generally ask for one before granting a loan, and above all it is the only way to check that the project generates enough to pay you and holds up in cash terms over the first months. I build it with you: forecast profit and loss account, financing plan and month-by-month cash flow for the first year.

The mandatory costs are limited. The legal notice of formation is charged at a flat rate depending on the legal form: in 2026, outside overseas France, €142 excl. VAT for a SASU, €124 excl. VAT for an EURL, €199 excl. VAT for a SAS, €148 excl. VAT for a SARL and €191 excl. VAT for an SCI. On top of this come registration, €33.83 for a commercial company and €60.38 for a civil (non-trading) company, and the declaration of beneficial owners, €19.33. My fees for advice and drafting are set out in my proposal, before any commitment.

ACRE reduces part of your social security contributions during your first year of business. It is reserved for certain groups, for example jobseekers receiving unemployment benefit, recipients of RSA or ASS, people aged 18 to 25 or founders based in certain areas, and you must not have received it in the previous three years. Since 1 January 2026, it is no longer granted automatically: you apply to URSSAF within 60 days of starting the business. I check your eligibility before the company is set up, so that the deadline is not missed.

In a company subject to corporate income tax, the business owner’s salary is deductible from profit and builds your social protection, including your pension, but it bears contributions. Dividends are paid out of profit after corporate income tax. They bear social levies, or even contributions for a majority manager above a threshold linked to the share capital, and personal income tax, either at the flat tax rate (PFU) or, by election, on the progressive scale. If the company is subject to personal income tax, the question is different: your share of the profit is taxed in your name, whether or not you withdraw it. The right balance depends on the company’s legal form, your need for a regular income and your personal tax position. My Salary or dividends calculator gives a first order of magnitude, which I then refine with your figures.

Yes, by election and subject to conditions: a company set up less than five years ago, unlisted, with fewer than 50 employees, turnover or a balance sheet total below €10m, a commercial, craft, agricultural or professional activity, and at least 50% of the voting rights held by individuals, including 34% by the directors and their tax households. The option applies for five financial years and cannot be renewed. The profit is then taxed directly in the hands of the shareholder. The same option exists for a SAS and a SARL.

The law does not require it: you can draft your articles of association and file the application yourself. The benefit lies elsewhere. Legal form, tax regime and pay are decided before formation and commit you for several years, and poorly calibrated articles are later corrected through changes, with the costs that come with them. With KOADVISE, the formation is handled together with setting up your accounting. For one-off advice without an accountancy assignment, I act through EZM CONSULTING.

Not necessarily, and rarely at formation. A holding company can be used to own several companies, reinvest profits or prepare a handover: subject to conditions, the dividends it receives from its subsidiaries are largely exempt from corporate income tax (parent-subsidiary regime). But it is one more company to run, with its own costs and obligations, and a structure with no justification other than tax can be challenged by the tax authorities. I quantify the real benefit before recommending one.