Choosing your company's legal form
What limited liability protects and where it stops, the 50 % threshold that flips a manager's social regime, and the two opposite default tax regimes of the single-member forms. Three modules, from one-euro capital to the sole member. All the prose is free to read; only the quizzes are sold.
Foundational3 modules26 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Choosing my status and paying myself· Step 1 of 12· Next step: Domiciling your company
This content is part of the path: Registering my business and starting up· Step 3 of 10· Next step: ACRE: start-up contribution relief
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Cite the text limiting members' liability to their contributions.
- Tell the company apart from the person who runs it.
- Understand why minimum capital disappeared, and what follows from that.
- Place the notion of sole member within the two main families.
- Grasp what share capital is really for, once the statutory minimum has gone.
- Compare the rules on members and management in the two forms.
- Place the threshold that flips a manager's social regime.
- Tell statutory rigidity from freedom of drafting.
- Remember the default tax regime of each.
- See why the tax regime is not what separates them.
- Tell apart the default tax regimes of the two single-member forms.
- Place the director's social regime in each.
- Know the tax elections available and how long they last.
- Understand why the choice is settled on figures, not on principle.
- Measure what a company paying its director nothing costs in each form.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountWhat « limited liability » actually meansWhat you will be able to do
- Cite the text limiting members' liability to their contributions.
- Tell the company apart from the person who runs it.
- Understand why minimum capital disappeared, and what follows from that.
- Place the notion of sole member within the two main families.
- Grasp what share capital is really for, once the statutory minimum has gone.
- Module 29 minIncluded in the full courseSARL or SAS: two governances, two social regimesWhat you will be able to do
- Compare the rules on members and management in the two forms.
- Place the threshold that flips a manager's social regime.
- Tell statutory rigidity from freedom of drafting.
- Remember the default tax regime of each.
- See why the tax regime is not what separates them.
- Module 39 minIncluded in the full courseAlone at the helm: EURL or SASUWhat you will be able to do
- Tell apart the default tax regimes of the two single-member forms.
- Place the director's social regime in each.
- Know the tax elections available and how long they last.
- Understand why the choice is settled on figures, not on principle.
- Measure what a company paying its director nothing costs in each form.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Step-by-step guides to the official forms cited in this course.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.