OCTIS vs SASU vs EURL for a sole founder in France
Both are one-person companies with limited liability. The real difference is how you are covered and taxed as the boss.
Last checked · 5 sources
Otty's short answer
Pick a SASU if you want employee-style social cover and plan to take much of your income as dividends. Pick an EURL if you pay yourself mainly a salary and want lower social charges, accepting self-employed cover with no unemployment insurance. Both are limited-liability companies with no minimum capital. Run your own numbers in the Urssaf simulator before you decide.
Side by side
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| What matters | OCTISHong Kong company + OCTIS global plan | SASU | EURL |
|---|---|---|---|
| Minimum capital | No minimum capital | €1 | None |
| Cash capital paid at creation | No minimum capital | At least 50% | At least 20% |
| Social regime of the boss | Not needed for the Hong Kong company; local rules apply if you trade there | Employee-style (general regime) | Self-employed (TNS) |
| Unemployment insurance | Not needed for the Hong Kong company; local rules apply if you trade there | No | No |
| Charges on salary | Not needed for the Hong Kong company; local rules apply if you trade there | Higher | Lower |
| Default tax | Profits tax 8.25% on first HK$2m, 16.5% above; only Hong Kong-sourced profits, IRD source rules apply | Corporate tax (IS) | Income tax (IR) |
| Dividends and social charges | No tax on dividends paid out | None on dividends | On part above 10% of capital |
| Dividend tax rate (2026) | No tax on dividends paid out | 31.4% flat tax by default | Under IS, same flat tax |
| Option for the other tax | Not needed for the Hong Kong company; local rules apply if you trade there | IR for 5 years, once | IS, at creation or later |
| Legal notice cost, mainland | Filed online with the Companies Registry | €142 excl. VAT | €124 excl. VAT |
| Registry fee | Included in the incorporation package | €33.83 per Legalstart | €33.83 per Legalstart |
| Liability | Limited to the company's assets (Hong Kong limited company) | Limited to contribution | Limited to contribution |
If you have staff, premises or local sales in this country, its own registration and tax rules still apply. OCTIS can help you arrange them.
Data sources & disclaimer: Comparison data was compiled from publicly available sources — including the competitors' own published pricing and feature pages — captured on 9 November 2026. Figures reflect the typical or advertised pricing at that time and may have changed since; plans, inclusions and prices vary by provider, region and promotion. OCTIS is independent and not affiliated with the named companies; all trademarks belong to their respective owners. This comparison is provided in good faith for general information only and is not professional, legal or financial advice — please verify current details with each provider before deciding.
Which one fits you
OCTIS · Hong Kong company + OCTIS global plan
Choose OCTIS if you are a sole founder selling across borders and want a Hong Kong company run with accounts and banking in one place.
SASU
Choose SASU if you want employee-style cover for illness, maternity and pension, or expect to pay yourself mostly in dividends.
EURL
Choose EURL if you draw a salary, want to keep social charges lower, and are fine with self-employed cover and a possible start under income tax.
What the table does not show
Social cover and what it costs
Service-Public says a SASU president paid for the role is under the general social security scheme, with cover like an executive employee and no unemployment insurance. An EURL manager who is also the sole partner is self-employed (TNS), owes minimum contributions even with no pay, and has no unemployment insurance. Accounting-firm simulations show the SASU as clearly costlier on a salary, but their assumptions differ, so use the Urssaf simulator for your case.
Tax and dividends
A SASU is taxed under corporate tax by default and can opt for income tax for 5 years, once, if it meets size and ownership conditions. An EURL starts under income tax and can opt for corporate tax at creation or later. In a SASU, dividends carry no social contributions, so a partner paid only in dividends builds no social protection. In an EURL under corporate tax, contributions apply to dividends above 10% of capital. The flat tax on dividends is 31.4% from 2026.
Creation costs
On Legalstart's page, the registry fee is €33.83 and the beneficial-owner filing is €19.33 for any commercial company. The mainland legal notice is €124 for an EURL and €142 for a SASU, excluding VAT. Legalstart's pack for either costs €0 (Starter), €99 (Standard) or €199 (Premium), excluding VAT, on top of those fees. A lawyer or accountant drafting the statutes sets their own fee.
Where OCTIS fits
OCTIS does not set up French companies or file French tax. If you are a Malaysian or Hong Kong founder choosing between a SASU and an EURL for a French venture, your home company's books still need doing. OCTIS bookkeeping can keep those records tidy, and you may get 10–30% off your current bill. Compare the cost of running from Malaysia or Hong Kong with a French entity first.
Frequently asked questions
Is a SASU or an EURL better for a freelancer?
It depends on how you pay yourself. A freelancer drawing a salary often finds the EURL cheaper in social charges. A freelancer who wants employee-style cover, or who plans dividends, may prefer the SASU. Simulate both with your expected income before you choose.
Can I change from EURL to SASU later?
Yes. Changing legal form is possible, but it brings legal steps and costs. You also keep different tax and social rules during the change. Plan the choice early, and ask an accountant before you move if the company already holds profits or assets.
Do I need to deposit all the capital at creation?
No. For cash contributions, a SASU needs at least half paid at creation and the rest within 5 years. An EURL needs at least 20% paid, with the rest within 5 years. Service-Public lists both rules on its SASU and EURL pages.
Do SASU and EURL presidents get unemployment benefit?
Neither gets unemployment insurance under the company's own scheme. A SASU president may take out optional supplementary unemployment insurance. For an EURL manager who is not a partner, a separate employment contract may allow some benefit, according to Service-Public.
What is the 31.4% flat tax on dividends?
It is the default flat tax on dividends from 2026: 12.8% income tax and 18.6% social levies. You may choose the progressive income tax scale instead, after a 40% allowance. Check your situation, because the better choice depends on your other income.
Sources
Checked on the date above. Links open the provider's or regulator's own page.