What matters in 30 seconds
- Decisions taken together: the partners (associés) approve the accounts at a general meeting, and some decisions require a qualified majority set by law and the articles of association.
- Your filings and accounts: VAT returns, annual accounts (balance sheet, income statement and, unless exempt, notes), corporate tax return (liasse fiscale) and corporate income tax.
- The manager’s status depends on the shares: a majority manager is self-employed (travailleur non salarié); a paid minority or equal-share manager is treated as an employee for social security.
- The profit is shared: its allocation is decided at the general meeting, and dividends are distributed according to each partner’s shares.
- 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: depending on your management
Majority manager: provisional contributions collected every month or every quarter, then adjusted to actual income, declared in the spring (social section of the personal income tax return).
Paid minority or equal-share manager, and employees: payslips every month, and the social return (DSN) 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 (liasse fiscale): 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.
Legal: general meeting and filing of the accounts
Approval by the partners’ general meeting within six months of year-end, on the accounts prepared by the manager.
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 each partner receiving dividends.
For the majority manager, the part above 10% of a reference amount bears social contributions.
And depending on your situation
A transfer of shares, a new partner, a change of manager, hiring, investment: we anticipate them with you and your lawyer.
The most common pitfalls
- Getting the manager’s social status wrong: it depends on the shares held with their spouse or civil partner and their minor children, and on those of the other managers.
- Approving the accounts without a proper notice of meeting or minutes.
- Paying dividends without measuring the part subject to the majority manager’s contributions.
- Transferring shares to a third party without the partners’ approval required by law and the articles of association.
- Letting the current account of a manager or of an individual partner go overdrawn: this is prohibited (article L. 223-21 of the French Commercial Code).
- Missing the deadline to file the accounts with the court registry.
We follow this calendar with you, year after year.
The moments when your accountant makes the difference
A partner joins or leaves
Share valuation, sale price, partners’ approval, accounting and tax consequences: we prepare the figures, your lawyer drafts the deeds.
The managers want to pay themselves
Pay, dividends, contributions: a balance to find between managers and partners. Self-employed contributions simulator · Dividend simulator
You are hiring
Real cost, incentives, first formalities: plan ahead before signing. Hiring cost simulator
You are approaching the VAT thresholds
VAT exemption (franchise en base), turnover thresholds and the date you become liable for VAT: we check your situation. Business tax in France
Your SARL is growing
Above certain thresholds (balance sheet, turnover, headcount), a statutory auditor (commissaire aux comptes) must be appointed: we alert you in good time. The statutory auditor is independent of the accountant.
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
SARL, EURL, SAS: a page for each situation
Are you the sole partner? Accountant for an EURL.
Comparing with the SAS? Its directors are treated as employees, and the decision-making rules are set freely in the articles of association: Accountant for an SAS.
Are you consultants in partnership? Our dedicated page: Accountant for consulting firms in an SARL.
What we take care of
Included, all year round
- Your dedicated chartered accountant, who knows your file
- Your VAT and corporate tax returns, on time
- Your annual accounts and year-end tax return (liasse fiscale)
- A discussion of your accounts at year end, whenever they include important points
- Simple, practical and efficient tools, chosen for your situation: everything can be done online, remotely, and your accounts are always reviewed by a professional
On top, if you wish
Proposed and quoted in advance
- Payroll for your employees
- Annual corporate secretarial work
- Dividend distribution
- Forecasts or dashboards
- A bundle of hours for questions beyond day-to-day exchanges
What our engagement does not include
- Company formation formalities
- Your personal income tax and wealth tax returns
- VAT on sales to private customers in other EU countries (OSS)
We tell you who to turn to.
Fees quoted on your file and stated before any commitment.
SARL accountant quote: your budget
Your budget depends first on the actual work your file requires: VAT frequency, volume of transactions, number of partners and employees. Your fees are quoted on your file and agreed 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
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
SARL manager in France: majority or minority, what changes?
The social security status. A majority manager is self-employed (travailleur non salarié); a paid minority or equal-share manager is treated as an employee. With several managers (gérance collégiale), the shares of all the managers are added together; those of their spouse or civil partner and of their minor children also count. See director’s remuneration
Does the majority manager of an SARL pay contributions without any pay?
Yes, in principle. Affiliated to the self-employed social security scheme (Sécurité sociale des indépendants), the majority manager contributes on business income or, failing that, on an annual minimum base. An unpaid minority or equal-share manager pays no contributions for the office itself.
Are the dividends of an SARL majority manager subject to social 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 who are not emancipated (article L. 136-3 of the French Social Security Code). This is taken into account before deciding on a distribution.
Who approves the accounts of an SARL with several partners?
The partners’ general meeting, within six months of year-end, on the basis of the annual accounts prepared by the manager and, unless the small-company exemption applies, the manager’s management report (article L. 223-26 of the French Commercial Code). The approved accounts are then filed with the registry you depend on: that of the economic activities court (tribunal des activités économiques, TAE, formerly the commercial court) in Paris and where it has been set up, that of the commercial court elsewhere. See corporate secretarial
Can an SARL in France be subject to income tax?
Yes, in two cases: the family SARL, formed between relatives in the direct line, brothers and sisters, spouses or civil partners, carrying on an industrial, commercial, craft or agricultural activity (article 239 bis AA of the French Tax Code); and the temporary option open to young companies under conditions, for five financial years at most (article 239 bis AB of the French Tax Code). We check whether your SARL is eligible. See tax
Can SARL shares be transferred freely?
Between partners, in principle yes, unless the articles of association provide otherwise. To a third party, the transfer must be approved by the partners, under the majority conditions set by law and the articles (article L. 223-14 of the French Commercial Code). We prepare the valuation; your lawyer drafts the deed.
SARL manager or partner: can you borrow money from the company?
No, if you are a manager or an individual partner: 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.
SARL with several partners: can you change accountant during the year?
Yes. The change is prepared in line with the notice period in your engagement letter. Once our engagement letter is signed and your departure announced, 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 an SARL with several partners in France?
It depends on the actual work: VAT frequency, volume of transactions, partners, employees and services chosen. Your fees are quoted on your file and agreed before any commitment, in a written proposal; if the volume changes, they are adjusted with your agreement. 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
SARL with several partners: does your accountant in France take each manager’s social status into account?
Yes. The accounting and tax engagement produces your SARL’s annual accounts, tax return and VAT returns; payroll (employees, paid minority or equal-share manager), annual corporate secretarial work and dividend distribution are added à la carte. Management pay and dividends are studied with the overall situation in view: the company’s profit and tax, each manager’s social status, the part of the 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
SARL with several partners 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, we organise the handover of your file with them, in line with professional rules. We prepare the handover around your next general meeting, so that the approval of the accounts runs smoothly. 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.