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What « limited liability » actually means
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — French Commercial Code, article L223-1: members of a limited liability company bear losses only to the extent of their contributions, and the sole member rule, version in force since 1 January 2009 — verified on September 8, 2026
- Légifrance — French Commercial Code, article L227-1: the simplified joint-stock company may be set up by one or more persons who bear losses only to the extent of their contribution, version in force from 1 January 2025 — verified on September 8, 2026
- entreprendre.service-public.gouv.fr — SARL: « Il n'y a pas de capital social minimum exigé lors de la création de la société »; majority manager holding « plus de la moitié des parts sociales, c'est-à-dire 50 % + 1 part sociale » (F37411, page checked 6 February 2026) — verified on September 8, 2026
- entreprendre.service-public.gouv.fr — SASU: « Le montant du capital social est déterminé librement par l'associé unique (1 € minimum) » (F37383, page checked 6 February 2026) — verified on September 8, 2026
Contents linked from this module
- Compare the two single-member forms
The calculator sets the social and tax cost of a SASU against an EURL on the same remuneration, which the legal choice alone cannot settle.
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.