What matters in 30 seconds
- Your filings and accounts: VAT returns, annual accounts (balance sheet, income statement and, unless exempt, notes) and tax return.
- Your status: a majority manager is self-employed for social security; a paid minority or equal manager is treated as an employee.
- Your contributions: for a majority manager, they are based on pay and, above a threshold, on part of the dividends.
- EURL taxation: income tax by default when the sole shareholder is an individual, with an option for corporate tax.
- Every year: approval of the accounts and filing with the court registry, with the annual corporate secretarial service.
Your obligations for the year: accounting, tax, social and legal
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.
Example for a financial year ending on 31 December.
Tax: VAT, every month or every quarter
VAT sets the pace of your bookkeeping: a return every month or every quarter, depending on your regime and amounts. We give you your exact deadlines.
Please note: the simplified VAT regime, with its annual return, is abolished from 1 January 2027.
Social: your contributions as majority manager
Provisional contributions collected every month (on the 5th or 20th) or every quarter, then adjusted to your actual income.
Every spring, this income is declared in your personal income tax return (social section): we give you the figures from your accounts.
Social: payroll, where applicable
Paid minority or equal-share manager, and employees: payslips every month.
Social return (DSN): every month, due on the 5th or 15th of the following month depending on headcount.
Accounting and tax: annual accounts and taxes
Annual accounts: as soon as possible after year-end.
Corporate tax return: by early May at the latest.
Corporate tax: instalments on 15 March, 15 June, 15 September and 15 December (except in the first year or when the tax is below €3,000), balance by 15 May at the latest.
EURL subject to income tax: its profit is taxed in your name, on your personal income tax return.
Legal: approval and filing of the accounts
Approval by the shareholders, or the sole shareholder, within six months of year-end.
Then filing with the court registry within one month: the registry of the commercial court or of the economic activities court (tribunal des activités économiques), depending on where your registered office is.
Legal and tax: your dividends, where applicable
Payment within nine months of year-end, withholdings declared and paid by the 15th of the following month, and the IFU form filed before 15 February of the following year.
For a majority manager, the part above 10% of a reference amount bears social contributions.
The most common pitfalls
- Filing a VAT return late: surcharge and late-payment interest.
- Believing that an unpaid majority manager owes nothing: contributions are due on income or, failing that, on an annual minimum base.
- Forgetting the adjustment: provisional contributions are recalculated on your actual income, sometimes with a large catch-up.
- Paying dividends without measuring the part subject to the majority manager’s contributions.
- Letting your shareholder current account go overdrawn: this is prohibited for the manager and for individual shareholders (article L. 223-21 of the French Commercial Code).
- Missing the deadline to file the accounts with the court registry.
- Confusing profit with cash: tax, contributions and dividends are paid from cash.
We follow this calendar with you, year after year.
What we take care of
The accounting and tax engagement
Bookkeeping and review, annual accounts, tax return and VAT returns, with a dedicated accountant who follows your file from year to year.
Additional services, à la carte
Payroll for your employees (and for a paid minority or equal-share manager), social filings, annual corporate secretarial work (approval of accounts, allocation of profit, filing with the registry), dividend distribution (calculations, documents, tax filings) and, on request, among others: forecasts and dashboards, management accounting, pay simulations, interim accounts.
SARL and EURL accountant quote: your budget
Your budget depends first on the actual work your file requires: VAT frequency, volume of transactions, employees. As an indication, the accounting and tax engagement for a company starts at €225 excl. VAT per month. To get a clear idea, estimate your budget in 2 minutes; if it suits you, let’s discuss it at an introductory meeting.
The quote is free and with no obligation: our accountant quote in 3 steps.
Useful simulators
For a first estimate, try the following official simulators, built into our site.
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.
Corporate income tax
Corporate income tax on profit, with the reduced rate for small companies.
Frequently asked questions
Majority or minority manager: what changes?
The social security status. A majority manager is self-employed; a paid minority or equal manager is treated as an employee. Contributions and social protection differ. See director’s remuneration
Does a majority manager pay contributions without any pay?
Yes, in principle. Affiliated to the self-employed social security scheme, a majority manager contributes on business income or, failing that, on an annual minimum base. An unpaid minority or equal manager pays no contributions for the office itself.
Are a majority manager’s dividends subject to contributions?
Yes, for the part above 10% of a reference amount: share capital including share premium, and shareholder current account balances, held by the manager, their spouse or civil partner and their minor children (article L. 136-3 of the French Social Security Code). This is taken into account before deciding on a distribution.
Should my EURL opt for corporate tax?
It depends on profit, your pay needs and your plans. The option must be notified before the end of the third month of the financial year concerned: we can simulate it with you on request. See tax
Can I borrow money from my SARL?
No, if you are the manager or an individual shareholder: a loan from the company, or an overdrawn current account, is prohibited (article L. 223-21 of the French Commercial Code). You may, however, lend to your company through a shareholder current account.
Who approves the accounts of an EURL?
The sole shareholder, within six months of year-end (article L. 223-31 of the French Commercial Code). When the sole shareholder is also the sole manager, filing the inventory and signed annual accounts with the registry within that period counts as approval. The accounts are filed with the registry of the economic activities court (TAE, formerly the commercial court) in Paris and where it applies, and of the commercial court elsewhere. See corporate secretarial
SARL or EURL manager: can I 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 current accountant, in line with professional rules. Read our guide to changing accountant
How much does an accountant cost for an SARL or EURL in France?
It depends on the actual work your file requires and the services chosen. Your fees are set out in a written proposal and reviewed if your business changes. As an indication, the accounting and tax engagement for an SARL or EURL starts at €225 excl. VAT per month. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. See our fees · Our accountant quote in 3 steps
SARL or EURL manager: does your accountant in France take your contributions and personal tax into account?
Yes. The accounting and tax engagement covers your company’s annual accounts, tax return and VAT returns, and each spring we give you the figures from your accounts for your personal income tax return. The choice between income tax and corporate tax for an EURL, like pay simulations, is offered on request and priced in advance, taking into account your profit, your contributions and your other income. You know clearly what you earn. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
Your SARL or EURL already works with an accountant in France: how do you join us?
It is simple: you send your termination letter to your previous firm (we give you an example to adapt), and we organise the handover of your file with them, in line with professional rules. If you are considering the corporate tax option for an EURL, we plan the handover around its deadline: before the end of the third month of the financial year concerned. 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.