What matters in 30 seconds
- Decisions taken together: the shareholders decide collectively, in the forms set by the articles of association (general meeting, written consultation, deed signed by all).
- 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.
- Your directors: when paid, the president and the managing directors (directeurs généraux) are treated as employees for social security; unpaid, their office gives rise to no contributions.
- The profit is shared: its allocation is decided by the shareholders, and dividends are distributed according to each shareholder’s rights under the articles.
- Every year: approval of the accounts by the shareholders 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: directors’ and employees’ pay
Where applicable, every month: the payslips of the president, of the paid managing directors and of the employees.
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 (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: approval and filing of the accounts
Approval by the shareholders within six months of year-end, together with the allocation of the profit.
Where there is no statutory auditor, the president presents to the shareholders a report on the agreements entered into with the company by its directors or major shareholders (article L. 227-10 of the French Commercial Code).
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 shareholder receiving dividends.
And depending on your situation
A shareholder joining or leaving, a capital increase, the appointment of a managing director, hiring, investment: we anticipate them with you and your lawyer.
The most common pitfalls
- Approving the accounts without following the forms set by the articles (notice of meeting, majority, minutes).
- Forgetting the report on agreements between the company and its directors or shareholders.
- Paying dividends without a shareholder decision or without declaring the withholdings.
- Paying a director without a decision of the body designated by the articles.
- Letting a director’s current account go overdrawn: this is prohibited for the president and the managing directors (article L. 227-12 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.
The moments when your accountant makes the difference
A shareholder joins or leaves
Share valuation, sale price, accounting and tax consequences: we prepare the figures, your lawyer drafts the deeds.
The directors want to pay themselves
Salary, dividends or both, for each of them: a balance to find between directors and shareholders. President’s salary 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 SAS 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
SAS, SASU, SARL: a page for each situation
Are you the sole shareholder? Accountant for an SASU.
Comparing with the SARL? The managers’ social status and the decision-making rules differ: Accountant for an SARL.
Are you consultants in partnership? Our dedicated page: Accountant for consulting firms in an SAS.
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.
SAS accountant quote: your budget
Your budget depends first on the actual work your file requires: VAT frequency, volume of transactions, number of shareholders 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 shareholders.
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.
President’s salary
Gross pay, contributions, net pay and income tax for a French company president.
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
Who approves the accounts of an SAS with several shareholders?
The shareholders, by a collective decision taken within six months of year-end, in the forms and under the conditions set by the articles of association (article L. 227-9 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
How are dividends shared between the shareholders of an SAS?
According to each shareholder’s rights under the articles of association, in principle in proportion to the capital held. The shareholders decide on the distribution when approving the accounts; each shareholder receiving dividends then gets their IFU tax form (imprimé fiscal unique). Dividend simulator
Can the president and the managing director of an SAS be paid?
Yes, under the conditions set by the articles of association, which designate the body that sets their pay. When paid, they are treated as employees for social security: a payslip and social returns every month. See director’s remuneration
What is a regulated agreement (convention réglementée) in an SAS?
An agreement between the company and its president, a director or a shareholder holding more than 10% of the voting rights. Each year, the statutory auditor or, failing that, the president presents a report on these agreements to the shareholders (article L. 227-10 of the French Commercial Code). We help you identify them.
Can a shareholder lend money to an SAS?
Yes, through a shareholder current account, preferably with a written agreement (amount, term, any interest). Conversely, the company cannot lend to its president or to its managing directors who are individuals (article L. 227-12 of the French Commercial Code).
How does a new shareholder join an SAS?
Through a transfer of shares or a capital increase, depending on the articles of association and any shareholders’ agreement. We prepare the valuation and the accounting and tax consequences; your lawyer drafts the deeds.
Does an SAS in France need a statutory auditor (commissaire aux comptes)?
Only if it exceeds certain thresholds (balance sheet total, turnover, headcount), if it controls or is controlled by other companies under certain conditions, or if shareholders request one in court. We alert you as soon as the question arises; the statutory auditor is independent of the accountant.
SAS with several shareholders: 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 SAS with several shareholders in France?
It depends on the actual work: VAT frequency, volume of transactions, shareholders, 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
SAS with several shareholders: does your accountant in France support you on directors’ pay and dividends?
Yes. The accounting and tax engagement produces your SAS’s annual accounts, tax return and VAT returns, the basis for all your decisions; directors’ payroll, annual corporate secretarial work and dividend distribution are added à la carte. Pay simulations are offered on request, as a separately quoted service: they take into account the company’s profit, tax and cash as well as each director’s situation. You and your shareholders decide on shared figures. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
SAS with several shareholders 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. If you wish, we present the handover arrangements to your shareholders at a joint meeting. 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.