What matters in 30 seconds
- The managers’ status depends on the shares: majority managers (alone or together) are self-employed for social security (TNS); paid minority or equal managers are treated as employees.
- The profit is shared: allocation decided at the general meeting, dividends split according to each partner’s shares.
- Your contributions: for majority managers, on their pay and on the portion of dividends above 10% of a reference amount.
- Your VAT: on consulting services, it is due when your invoices are paid, unless you opt to pay it on invoicing.
- Every year: approval of the accounts at the general meeting and filing with the court registry.
Your consulting firm in an SARL
These points are general and indicative. Every situation is unique: they may not suit yours, and must be confirmed with a professional before any decision.
The split of shares decides the status
With several managers, the shares of all managers are added together, along with those of their spouse or civil partner (PACS) and their minor children: above half, all managers are majority managers. A change in the split can therefore change each manager’s social status: we measure it before any transfer.
Rewarding each partner’s contribution
Dividends follow each partner’s shares, not the turnover they bring in. Management pay, decided at the general meeting under the articles of association, can recognise different contributions. On request, as a separately quoted service, we study the scenarios with you.
VAT on your assignments
Your consulting services are subject to VAT above the VAT basic exemption thresholds (in 2026, for services: €37,500 of turnover in the previous year or €41,250 in the current year). VAT is due when your invoices are paid, unless you opt to pay it on invoicing. See our tax services
Your foreign clients
An assignment for a business in another EU country: no French VAT, the mention “reverse charge”, the client’s VAT number and a European services declaration. Outside the EU, the rules of the client’s country apply.
A partner joining or leaving
A transfer of shares to a third party must be approved by the partners, under the majority conditions set by law and the articles of association. We prepare the valuation and the tax consequences; your lawyer drafts the deed.
Your first salaried consultants
Hiring rather than subcontracting: real cost, the collective agreement that applies to your activity, time on assignments and between assignments. Hiring cost simulator
Key moments where your accountant makes a difference
Your SARL has just been registered
As soon as you choose us, we review the options taken at incorporation (tax regime, VAT…), so that any adjustments are made in time. After incorporation
The managers want to pay themselves
Pay, dividends and contributions, for each of them: on request, as a separately quoted service, we simulate the combinations with your figures. Self-employed contributions simulator · Dividend tax simulator
A partner joins or leaves
Approval, sale price, impact on the managers’ status: we prepare the figures, your lawyer drafts the documents.
Director’s benefits
Holiday vouchers (chèques-vacances), insurance cover and pension contracts: schemes possible under conditions, which differ depending on whether the manager is self-employed or treated as an employee. We check what is possible for each of them.
You are changing accountant
Notice period, takeover date, termination letter: the transition is prepared. The steps to change accountant · Termination letter: an example to adapt
You want to know our fees
A first indication in 2 minutes, then a free quote with no obligation. Accountant fee simulator · Our accountant quote in 3 steps
Going further
The essentials of the SARL, beyond consulting: You manage an SARL with several partners.
The only partner? EURL consultant. Comparing with the SAS? Consulting firm in an SAS.
All our pages for consulting businesses: Accountant for consultants and freelancers in France.
Consulting firm in an SARL: your accountant budget
Your budget depends first on the actual work your file requires: VAT frequency, number of invoices and expenses, foreign clients, number of partners and employees. As an indication, with support in English, the accounting and tax engagement for a company starts at €225 excl. VAT per month. Your fees are quoted on your file and stated before any commitment. To get a clear idea, estimate your accountant’s fees; if it suits you, let’s discuss it at an introductory meeting, ideally with your partners.
The quote is free and with no obligation: our accountant quote in 3 steps.
Useful simulators
Self-employed contributions
Contributions, net income and income after tax for self-employed directors in France.
Dividends
Income tax, social levies and net dividends, flat tax or progressive scale.
Employee hiring cost
Employer cost, gross, net and net after tax for an employee in France.
Frequently asked questions from consultants in an SARL
Two 50% partners and co-managers of an SARL in France: what social status?
Together, you hold more than half of the shares: you are both majority managers, and self-employed for social security. An equal manager on their own, however, is treated as an employee if paid. This is checked before any appointment or transfer of shares. See director’s remuneration
Consulting firm in an SARL in France: how do you share the profit between partners who bring in different turnover?
Dividends follow each partner’s shares. To reflect different contributions, the usual adjustment is management pay, decided at the general meeting under the articles of association. On request, as a separately quoted service, we study several scenarios, contributions included.
Majority managers of an SARL in France: which part of their dividends bears social contributions?
The portion above 10% of a reference amount: the share capital, including share premiums, and the sums in shareholder current accounts, held by the manager, their spouse or civil partner (PACS) and their minor children who are not emancipated (article L. 136-3 of the French Social Security Code).
Partner in an SARL in France: can you leave the company whenever you wish?
You can sell your shares, but a transfer to a third party must be approved by the partners, under the majority conditions set by law and the articles of association (article L. 223-14 of the French Commercial Code). It is best to set the exit conditions from the start, with your lawyer.
Consulting firm in an SARL in France: how do you invoice a client established in another EU country?
Without French VAT, with your client’s VAT number, the mention “reverse charge”, then a European services declaration. We check your invoice templates from your first foreign client.
Consulting firm in an SARL in France: who approves the accounts?
The general meeting of partners, within six months of the year-end (article L. 223-26 of the French Commercial Code). The approved accounts are then filed with the court registry. See corporate secretarial
Consulting firm in an SARL in France: can you change accountant during the year?
Yes. The change is prepared in line with the notice period in your engagement letter, and we take over the file with your previous accountant, in line with professional rules. See when and how to change
How much does an accountant cost for a consulting firm in an SARL in France?
It depends on the actual work: VAT frequency, number of invoices and expenses, foreign clients, number of partners and employees. Your fees are quoted on your file, stated before any commitment in a written proposal, and reviewed with your agreement if your business changes. As an indication, with support in English, the accounting and tax engagement for an SARL starts at €225 excl. VAT per month. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Estimate the fees · Our accountant quote in 3 steps
Consulting firm in an SARL in France: does your accountant support you on management pay and dividends?
Yes. The accounting and tax engagement covers your SARL’s annual accounts, tax return and VAT returns, foreign clients included; payroll, annual corporate secretarial work and dividend distribution are added à la carte. Management pay and dividends are studied taking into account each manager’s social status and the portion of dividends subject to contributions; these simulations are offered on request, as a separately quoted service. Each partner decides knowing the real cost. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
Consulting firm in an SARL already working with an accountant in France: how do you join us?
It is simple: you send your termination letter to your previous firm by registered post with acknowledgement of receipt (we give you an example to adapt); once our engagement letter is signed and your departure announced, we organise the handover of your file with them, in line with professional rules. From the handover, we check the split of shares, which sets each manager’s social status. See the steps to change accountant
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, à la carte. Each one is quoted in advance, at the frequency you choose.