French SASU Articles of Association Template 2026
Updated 2026 template for French SASU articles of association, with adaptable standard clauses (purpose, capital, management, approvals), annexed to the CFE filing.
What is the minimum share capital for a SASU in 2026?
There is no legal minimum — even €1 is technically sufficient. However, at least 50% of cash contributions (apports en numéraire) must be paid up at incorporation, with the remaining balance due within five years. In practice, a credible starting capital of €1,000–€5,000 is strongly recommended to support solvency assessments and access to bank financing from day one.
Source: Légifrance — Code de commerce, Articles L227-1 et seq. (SAS / SASU) · updated 2026
About this form
The statuts (articles of association) of a SASU — société par actions simplifiée unipersonnelle, France's single-shareholder simplified joint-stock company — are the founding legal document that governs how the company operates. Under Articles L227-1 et seq. of the Code de commerce (French Commercial Code), the statuts must include six mandatory items: company name, business purpose, registered office address, share capital amount (no legal minimum applies), the president's identity, and the company's duration (maximum 99 years). The sole shareholder signs the statuts, which are then filed through the guichet unique des formalités des entreprises (the centralised online business-registration portal) at formalites.entreprises.gouv.fr when applying for incorporation. Share capital must be deposited in a compte bloqué (blocked account) and is only released once the company receives its extrait Kbis — France's official certificate of incorporation issued by the commercial court registry.
Worked example
Léa Moreau incorporates 'NovaConseil SASU' with a share capital of €2,000, paid up in full and deposited in a blocked bank account. Her objet social (business purpose) is digital-strategy consulting. She appoints herself president in the statuts, publishes a formation notice in the local JAL (approximately €150 excl. VAT in mainland France), and submits the complete dossier through formalites.entreprises.gouv.fr. The extrait Kbis arrives within 5–7 business days, at which point she presents it to her bank and the €2,000 is released from the blocked account.
How to fill out the form
- Draft the statuts with the six mandatory items — company name, business purpose (objet social), registered office, share capital amount, president's identity, and duration — plus bespoke clauses covering share transfers, pre-emption rights (agrément), and the president's powers.
- Deposit the share capital in a blocked account (compte bloqué) held at a bank, notary, or the Caisse des dépôts, and obtain the attestation de dépôt des fonds (official proof-of-deposit certificate) required for the registration dossier.
- Publish a formation notice in a JAL — journal d'annonces légales (an authorised legal gazette) — covering the département where the company's registered office is located.
- Submit the full registration dossier on formalites.entreprises.gouv.fr: signed statuts, attestation de dépôt des fonds, proof of registered office address, the president's identity documents, and a déclaration de non-condamnation (declaration of no criminal conviction).
- Receive the extrait Kbis (official certificate of incorporation) — typically within 5–7 business days — and present it to the bank or notary to unblock the share capital deposited in the compte bloqué.
Good to know
- In-kind contributions over €30,000 — or exceeding 50% of total share capital — require a commissaire aux apports (court-appointed independent asset valuer). Skipping this when it is mandatory makes the sole shareholder jointly liable for the stated asset value for 5 years.
- Draft the objet social (business purpose clause) broadly but precisely. Any activity outside the stated scope requires a formal statutory amendment — a sole-shareholder decision plus a new JAL publication — adding both cost and administrative delay. A wide, well-crafted clause avoids this entirely.
- The SASU president is classified as an assimilé salarié (deemed employee) under France's general social-security regime, with no entitlement to unemployment insurance. Factor social-security contributions on any remuneration into your business plan from the outset.
Frequently asked questions
What is the minimum share capital for a SASU in 2026?
There is no legal minimum — even €1 is technically sufficient. However, at least 50% of cash contributions (apports en numéraire) must be paid up at incorporation, with the remaining balance due within five years. In practice, a credible starting capital of €1,000–€5,000 is strongly recommended to support solvency assessments and access to bank financing from day one.
Where do I file a SASU's statuts in France?
Since 1 January 2023, all business-creation formalities are handled exclusively through the guichet unique des formalités des entreprises — the single online portal operated by INPI (France's national business and intellectual property registry) at formalites.entreprises.gouv.fr. Paper filing directly at the local greffe du tribunal de commerce (commercial court registry) is no longer accepted.
Is a free SASU statuts template legally valid?
Yes, provided it contains all mandatory items required under Articles L227-1 et seq. of the Code de commerce. That said, clauses governing share transfers, pre-emption rights (agrément), the president's remuneration, and sole-shareholder decision-making should be tailored to your specific circumstances — a generic template rarely addresses every situation adequately.
Is an independent asset valuer (commissaire aux apports) required for a SASU?
Not for cash contributions. For in-kind contributions (non-cash assets such as equipment, IP, or a vehicle), a commissaire aux apports (court-appointed independent asset valuer) is mandatory unless no single asset exceeds €30,000 and total in-kind contributions do not exceed half the share capital. Failing to appoint one when required exposes the sole shareholder to five years of joint liability for the stated asset value.
When is the blocked share capital released?
Funds held in a compte bloqué — at a bank, notary, or the Caisse des dépôts (France's state deposit institution) — are released as soon as the newly incorporated company presents its extrait Kbis. That certificate is issued upon registration with the registre du commerce et des sociétés (RCS), France's official trade and companies register.
How much does incorporating a SASU cost in 2026?
Budget roughly €37–€41 in registry fees payable through the guichet unique, plus approximately €144–€150 excl. VAT for the mandatory formation notice in a JAL — journal d'annonces légales (an authorised legal gazette) — for mainland France. The JAL rate is revised annually by ministerial order published each December. Any solicitor or online-platform fees for drafting the statuts are on top of these amounts.
Official sources
Updated on 2026-06-27
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