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Some facts about SAS!

June 8, 2021

Find out everything you didn't know (or rediscover what you knew but more simply) about SAS!

The SAS or simplified joint stock company

The SAS is the second most common form of company in France. It is characterised by the following elements:

  • For tax purposes, it is treated as a public limited company (société anonyme).
  • The SAS is created by one or more persons (natural or legal).
  • It cannot make public offerings (e.g. be listed on the stock exchange).
  • There is an obligation to appoint a chairman of the SAS who will have the legal power to bind the company with respect to third parties (the only person who can take legal action).
  • The following statutory changes must be made collectively:
  • Approve the balance sheets and allocate the result
  • Appointing the External Auditor
  • Decide on a merger, transfer or partial contribution of assets
  • Decide to convert to another legal form
  • Dissolve the company
  • Increase, reduce or write off capital

Other decisions may be taken in accordance with the provisions of the Statutes, which shall prevail.

Other obligations

The company name and the words "SAS" or "société par action simplifiée" must be indicated together with the share capital on all acts and documents intended for third parties (invoices, contracts, etc.).

Therefore, with the exception of a personal commitment (guarantee) or particular circumstances (too direct interference in the management of the SAS), the partners of the SAS only bear the losses up to the amount of their contributions.


The social charges of the Chairman of the SAS are similar to those of a salaried employee (approximately 22.8% of salary social charges and 40% of employer social charges). On the other hand, those of a majority manager of a SARL are subject to the TNS regime - non-salaried worker (i.e. approximately 36%).

The Blendy by Cogesten teams are at your disposal for any questions about the legal status adapted to your activity. And also to set up your QuickBooks system and your accounting accordingly. Contact us now.

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We support digital companies, e-Commerce, ESN, SaaS, in France and internationally.

Chartered accountant (France) and Chartered Professional Accountant (Canada)

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