Comparison · Sole-trader business

EURL or SASU: two company types, two different operating models.

Both the EURL and the SASU have a single shareholder. Both require proper legal and accounting structures; the choice depends mainly on remuneration, the articles of association and the desired future development.

VIFLY Editorial Team Verified on 10/09/2026 Related official sources

A well-defined legal framework

EURLs to compare

Highly adaptable terms and conditions

SASU comparisons

Director’s remuneration

Simulation required

The company framework

Both structures separate the company from the partner, but they do not operate in exactly the same way.

An EURL follows the rules of a SARL; a SASU follows the rules of a SAS.
In both cases, the articles of association, the recording of decisions and the annual accounts are part of the company’s normal operations.
Moving to a multi-partner structure usually involves converting from an EURL to an SARL, or from an SASU to an SAS.

Social security contributions are a crucial factor

A director’s social status varies depending on the chosen legal form and their position within the company.

The sole managing partner of an EURL is, in principle, subject to the self-employed regime.
The remunerated chairman of an SASU is treated as an employee; this does not automatically entitle them to unemployment benefit.
Cost and protection aren’t just about a rate: you need to compare a realistic fee, any potential dividends and the rights you’re entitled to.

Reliability and method

Sources you can rely on.

This factsheet simplifies general information to help you prepare a comparison. It is not a substitute for legal, tax, employment or accounting advice tailored to your situation.

Public Sector Entrepreneurship EURL: what you need to know Public Sector Entrepreneurship SASU: what you need to know

Carry on without getting lost

VIFLY Guide Micro-enterprise or sole trader: what you’re really choosing. A simple guide to understanding the difference between a micro-enterprise and a sole trader: costs, expenses, VAT, taxation and scenarios to compare. VIFLY Guide Micro-enterprise or SASU: simplicity today, structure tomorrow. Micro-enterprise or SASU: compare simplicity, costs, social security cover, legal status and future growth plans before setting up. VIFLY Guide Micro-enterprise ceiling and VAT: two thresholds that don’t mean the same thing. Micro-enterprise thresholds and VAT exemption in 2026: understanding the two thresholds, their effects and the mistakes to avoid when starting out. VIFLY Guide Choosing your creator business status: start with the right questions, not the acronyms. Choosing your legal status without the jargon: the 7 questions to ask yourself before comparing micro-enterprises, sole traders (EI), single-member limited liability companies (EURL) and simplified joint-stock companies (SASU). VIFLY Guide Setting up your creator business: sort out the formalities before opening the one-stop shop. Setting up your creator business via the one-stop shop: the steps, documents, checks and mistakes to avoid before submitting your application. VIFLY Guide Setting up your creator business: proceed in the right order. Setting up your creator business without overlooking the essentials: the steps to take, the one-stop shop, the initial documents and key considerations. VIFLY Guide A clear price. A written agreement. A neat invoice. Quotes, invoices, VAT and payments: the straightforward process for presenting a clear price, securing an agreement and collecting payments smoothly when you’re just starting out.

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