TL;DR: start with your objectives (simplicity, protection, remuneration, fundraising). Micro-enterprise/EI = quick start, SASU = image and social protection “assimilated employee,” EURL/SARL = TNS optimized costs. Also check the 2025 thresholds (micro & VAT) and your needs over the next 24–36 months.
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2025 Overview of statuses
Micro-enterprise Tax & Social Regime
Ultra-simplified (light accounting, monthly/quarterly declarations). Ideal for testing a market or monetizing a solo activity. You remain an individual entrepreneur (EI) with a micro-tax and micro-social regime.
“Classic” Individual Enterprise (EI) IR or IS
Since 2022, the EI automatically protects private assets (asset separation) and can opt for IS for its taxation if relevant (e.g., reinvestments). Flexible status, no capital or bylaws to draft.
SASU Assimilated Employee Company
Single-person simplified joint-stock company: flexible bylaws, good image with clients/investors. The paid president is an assimilated employee (general regime, excluding unemployment insurance), high social coverage but overall higher remuneration cost.
EURL / SARL TNS Company
Limited liability, proven legal framework. The majority manager (EURL, or SARL >50%) falls under the self-employed workers (TNS) regime: lower social charges, protection to be supplemented (insurance, retirement).
Portage salarial Employment
Compromise between commercial independence and employee status (permanent/fixed-term portage contract). Very useful for B2B consultants/freelancers wishing to pool administration and employee protection without creating a structure.To remember: the “perfect” status does not exist. One balances between simplicity, social protection, cost, taxation, image, and scalability.
How to choose: 7 concrete criteria
- Target turnover (12–24 months) and margins: determines your micro/VAT thresholds and the interest of a company.
- Type of activity (service, sales, liberal profession, furnished tourist rentals): specific rules, allowances, thresholds, and insurances.
- Need to pay yourself (regularly or via dividends) and expected level of protection (health, retirement, daily allowances).
- Team / partners: solo today, partners tomorrow? SAS governance (flexible) vs SARL (more regulated).
- Image/clients: large account tenders, investors, ESN/portage? A SASU often reassures.
- Financing plan: loans, grants, Bpifrance, fundraising → company recommended.
- Scalability: moving from micro → real EI → company must remain possible without tax/SEO/contracts issues.
Pro tip: write a “needs & constraints” page (target net compensation, turnover, clients, risks), then simulate 2 payroll scenarios (self-employed vs employee-like) and 2 tax scenarios (personal income tax vs corporate tax).
Micro-enterprise & Individual Business: what changes in 2025
The micro-enterprise remains the best springboard if you start alone. In 2025, the micro thresholds (excluding special cases) remain:
- €188,700 for sales of goods and accommodation activities (excluding unclassified furnished rentals).
- €77,700 for service provision and liberal professions.
Beware of tourist furnished rentals: the 2025 rules distinguish classified and unclassified, with a drastically lowered threshold for unclassified. Refer to the detailed official sheets at the end of the article.
Individual Business (EI): protection and option for corporate tax
Since 2022, the EI benefits from automatic protection of personal assets (separation from professional assets) and can opt for corporate tax (IS) if your reinvestment strategy justifies it. The EI remains simple to manage (no capital, no bylaws) and can coexist with the micro regime the first year, before a possible switch to real regime. Good practice: if you are in micro and quickly approach the thresholds or have high actual expenses, anticipate a switch to the real regime (real EI, then company).
SASU, EURL, SARL: practical comparison
SASU — for flexibility and image
Flexible statutes (varied clauses, agreements) and business credibility. The paid president is employee-like (general regime, excluding unemployment), offering social coverage close to an executive employee, at the cost of higher overall charges. Dividends possible (corporate tax), simple governance solo, smooth transition to SAS with multiple shareholders.
EURL — for solo self-employed optimization
Limited liability, SARL framework. The sole managing partner is self-employed (Independent Social Security). Compensation cost often more moderate than employee-like, trade-off: protections to strengthen (insurance, mutual, retirement). EURL under personal income tax (default) or option for corporate tax.
SARL — for “regulated” partnerships
Ideal when you want “codified” operating rules (general meetings, quorum, etc.). The majority manager is self-employed; the minority/equal paid manager falls under the general regime.
Common mistake: creating a SASU “by reflex” when you need to pay yourself a lot and immediately. Depending on your margin and model, an EURL (self-employed) can reduce the overall cost of compensation. Have both simulated.
Payroll portage & alternatives
Portage salarial creates a tripartite relationship: you sign an employment contract (fixed-term or permanent) with a portage company that invoices your assignments to your clients. You benefit from the employee status (retirement, insurance, leave) and delegate administrative tasks, in exchange for management fees and a higher cost price than direct contracting. Ideal for B2B consultants who want to test a major account market without immediately creating a company.
Alternatives: activity and employment cooperatives (CAE), freelancing via marketplaces, or subcontracting with another company.
Quick comparison table
| Status | Taxation | Social regime | For whom? | Strengths | Points of caution |
|---|---|---|---|---|---|
| Micro-enterprise (EI) | Micro-tax system (allowances/lump-sum payment depending on case) | Simplified micro-social | Activity testing, beginner freelancers, side projects | Simplicity, simplified charges/VAT, clear cash flow | Turnover thresholds, no deduction of actual expenses, sometimes a “small” image |
| EI (real, IR/IS) | Income tax by default, corporate tax option possible | Independent (SSI) depending on activity | Solo with increasing turnover/margins, reinvestment | Flexibility, no capital/statutes | Professional/personal separation to respect, IR/IS arbitration to monitor |
| SASU | Corporate tax (temporary IR option possible), dividends | Assimilated employee (paid president) | Premium consulting, start-ups, major account clients | Image, statutory flexibility, good social protection | High remuneration cost, no unemployment insurance by default |
| EURL | Income tax by default or corporate tax option | Self-employed (TNS) (sole managing partner) | Solo independent with high regular remuneration | Moderate social cost, limited liability | Social protection to supplement, company formalities |
| SARL | Corporate tax (or income tax under conditions) | Self-employed if majority manager, general regime if minority/equal paid | Partners with governance framework | Protective framework, credible in B2B | Less flexible than SAS for fundraising/agreements |
| Portage salarial | Income tax (salaries) | Employee (leave, retirement, insurance) | B2B consultants, major account assignments | No management, credibility, protection | Higher total cost, no company assets |
Practical cases (and quick decisions)
Freelance dev/UX in B2B
If you target major accounts via purchasing/IT service companies, SASU reassures (assimilated employee, image). If you have a steady pipeline and want to optimize remuneration cost, EURL (self-employed) may suit. Cautious start: micro → switch to company at 6–12 months.
Solo marketing consultant
Need “employee” protection and little administrative appetite? Portage salarial. If you internalize management and want to generate net cash, EURL then possibly SAS upon partnership.
D2C e-commerce
Micro is possible to test, but a company quickly becomes necessary (VAT, purchases, logistics, partners). SASU to attract investors/partners; SARL if you are 2–3 long-term with a clear legal framework.
Tech start-up (product)
SAS from the start: shareholder agreements, BSPCE, fundraising. Pay particular attention to intellectual property, service agreements, and vesting.
Craftsman/merchant
Micro to get started (simplicity), then actual EI or SARL depending on margins/partners. Check VAT categories, insurances (professional liability, ten-year warranty if applicable).
VAT & exemption: 2025 thresholds (to know before issuing your first invoices)
The VAT exemption threshold exempts you from charging VAT below certain thresholds. In 2025, the base thresholds are €85,000 (goods deliveries/accommodation) and €37,500 (other service provisions). News announced a “single threshold” of €25,000 as of March 1, 2025, measure suspended in spring 2025: always check the current sheet at the time of starting your activity.Good to know: exceeding the exemption thresholds triggers VAT (immediately or the following year depending on the case). Think about your “excl. VAT/incl. VAT” prices, collection, and declarations.
Common mistakes & checklist
- Choosing “by feeling” without simulating remuneration (self-employed vs assimilated employee) and without a cash flow plan.
- Forgetting VAT (exemption, options, thresholds): adjust your prices and invoicing tools.
- Postponing protection (insurance/health plan) for self-employed: coverage must be sized appropriately.
- Neglecting portability: in micro, anticipate the switch to actual/company (contracts, terms and conditions, bank).
- Ignoring your image: some clients require a specific type of structure (SAS/SARL) or refuse umbrella companies.
Checklist (before filing your statutes)
- Write a 1-page “objectives/constraints” (remuneration, clients, risks, financing).
- Simulate 2 remuneration scenarios + 2 tax scenarios (IR/IS) over 24 months.
- Check the current micro and VAT thresholds.
- Compare professional banks, insurances, accountants.
- Prepare your terms and conditions, legal notices, and intellectual property (contracts).
FAQ — Entrepreneur, which status to choose in 2025
What distinguishes micro-enterprise from “classic” EI?
The micro is an ultra-simplified regime (tax/social) of the EI. You can remain in micro if your turnover thresholds are not exceeded; otherwise, switch to actual (still EI) then, if needed, create a company.
SASU or EURL: how to decide?
Choose between social protection & image (SASU, employee status) and cost of remuneration (EURL, self-employed). If you plan to partner up or want to raise funds, SASU is often more flexible. Otherwise, EURL can be more economical.
Can you opt for corporate tax (IS) in a sole proprietorship?
Yes. The sole proprietorship (EI) can opt for corporate tax (IS), which is useful if you reinvest profits. However, compare income tax (IR) vs corporate tax (IS) each year with your accountant.
Is umbrella company employment worth it?
Very relevant for quickly invoicing in B2B with the protection of an employee and without creating a company. However, the total cost is higher and you do not build structural assets.
What are the key thresholds for 2025?
Micro: €188,700 (sales/accommodation) and €77,700 (services/liberal professions); VAT exemption: €85,000 (goods/accommodation) and €37,500 (other services), with a proposed “single threshold” announced then suspended in 2025. Always check the official sheet at the relevant time.
Official sources & resources (EEAT)
- Service-Public — Tax regime of the micro-enterprise (updated 01/01/2025): entreprendre.service-public.fr/vosdroits/F23267
- Service-Public — Micro thresholds & consequences (including furnished rentals cases): entreprendre.service-public.fr/vosdroits/F32353
- Service-Public (News) — VAT exemption base 2025: entreprendre.service-public.fr/actualites/A17995
- Bpifrance Création — VAT exemption base (thresholds 2025): bpifrance-creation.fr
- Économie.gouv — Businesses: can you benefit from VAT exemption? (05/02/2025): economie.gouv.fr
- Impots.gouv — Micro-entrepreneur: thresholds and 2025 updates (note on the suspended single threshold): impots.gouv.fr
- Économie.gouv — Sole proprietor status (end of EIRL, protection): economie.gouv.fr
- Service-Public — Taxation of the sole proprietor (corporate tax option possible): entreprendre.service-public.fr/vosdroits/F36203
- Service-Public — SASU: social regime of the manager: entreprendre.service-public.fr/vosdroits/F36240
- Service-Public — EURL: self-employed manager (SSI): entreprendre.service-public.fr/vosdroits/F37777
- Service-Public — LLC: social regime of the manager (majority/minority) : entreprendre.service-public.fr/vosdroits/F23844
- Ministry of Labor — Umbrella company : travail-emploi.gouv.fr
- Legifrance — Labor code, umbrella company : legifrance.gouv.fr
These official links evolve: before registering, reread the current fact sheets and have your simulations validated by an accountant.
Conclusion
The right status in 2025 is the one that supports your strategy (remuneration, protection, financing, image) over 24–36 months. Start simple (micro/sole proprietorship) to test, then structure (SASU/EURL/LLC) when the model and governance/financing needs require it. Check the micro and VAT thresholds, anticipate your contracts and insurance, and do a double simulation (self-employed vs salaried equivalent, income tax vs corporate tax) before deciding.