Legal Entities: EURL, SASU, Micro-Enterprise
As of 2026-08-16
Choosing between micro-entrepreneur, EURL, and SASU sets your take-home rate, your liability exposure, and your retirement rights for years — it is not paperwork. At typical SAP consulting day-rates (€700–800/day), the micro regime's services ceiling (≈€77.7k) is reached within months, forcing an early conversion; the real decision is EURL versus SASU once revenue clears roughly €100k/year, where SASU's 30% dividend tax (PFU) beats stacking social charges on EURL dividends above the 10% threshold. Get the structure wrong and the cost is concrete: potentially €8,000–12,000/year in avoidable charges at €150k revenue, plus weaker retirement and unemployment protection than a salarié ever had.
What you will learn
- Compare micro-enterprise, EURL, and SASU on social charges, tax regime, liability, and protection
- Identify the revenue thresholds where each structure becomes financially suboptimal for an SAP consultant
- Understand how household situation (family quotient, spouse income) interacts with the IS/IR choice
- Build a first-year vs five-year projection to select the right structure for your current career stage
Not professional advice. France's legal entity landscape changes regularly. Consult a chartered accountant (expert-comptable) or business lawyer before making a structural choice.
The three-way choice and what it actually costs you
The micro-entrepreneur regime, the EURL (Entreprise Unipersonnelle à Responsabilité Limitée), and the SASU (Société par Actions Simplifiée Unipersonnelle) are not just administrative boxes. Each one locks in a fundamentally different relationship between your revenue, your take-home pay, and your risk exposure. The choice you make in year one constrains your options in year three, and switching mid-stream means conversion costs, accounting complexity, and at least one quarter of disrupted cash flow.
Prerequisites
- Review core concepts first: C062, C068, C065
Outcomes
- Compare micro-enterprise, EURL, and SASU on 8 decision criteria
- Identify the revenue thresholds where each structure becomes suboptimal
- Explain the core architecture and decision points for Legal Entities: EURL, SASU, Micro-Enterprise
- Apply a repeatable implementation pattern in a 15-minute lab format
Full module available to members. The full module adds: the decision framework · the end-to-end scenario walkthrough · the KPI scorecard · the anti-patterns · the knowledge check · the diagrams.