The basic rule: three families of statuses
In France, a freelancer can position themselves in three major families:
- Simplified regime: Micro-Entrepreneur. Flat-rate charges (22%), turnover cap, optional VAT franchise.
- Single-member company: EURL (corporate or transparent tax on option), SASU. Full social charges (~45%), but full professional expense deduction.
- Multi-member company: SARL, SAS. For structures with co-founders or fundraising plans.
The decision matrix
| Status | Social charges | Default VAT | When to pick it | |---|---|---|---| | Micro | 22% of revenue | Franchise (under cap) | Revenue < €77,700 HT (services), few deductible expenses, admin simplicity | | EURL | ~45% remuneration | Standard regime | Mid revenue, many expenses to deduct, want to control your pay | | SASU | ~45% rem. + dividends mix | Standard regime | Comfortable revenue, salary/dividend optimization, ARE compatibility | | SARL | ~45% remuneration | Standard regime | 2+ partners, family structure or co-founding | | SAS | ~45% remuneration | Standard regime | Multiple partners, flexible governance, future fundraising |
The real questions to ask yourself
1. Will I exceed €77,700 HT in revenue?
If yes, Micro is no longer possible (strict cap). If no and your professional expenses are limited, it's likely the best choice to start.
2. Do I have lots of professional expenses to deduct?
Micro deducts none (charges are flat-rate). If you have €15,000 of yearly expenses (equipment, subscriptions, travel, training), a company (EURL/SASU) will be more tax-efficient.
3. Did I recently receive unemployment benefits?
If yes and you want to stack ARE + remuneration, SASU is often recommended: your SASU president remuneration can be zero during the ARE period, while you take dividends (not counted as salary).
4. Will I have partners?
If yes, SARL (traditional framework) or SAS (flexible governance). SAS is increasingly chosen because it lets you adjust powers and capital distribution freely.
5. Do I want to optimize salary / dividend mix?
SASU and SAS allow this game (you set your salary + decide yearly dividends). EURL with corporate tax too, but with a tighter framework.
Common pitfalls
The Micro trap: "I'll just stay here"
Many freelancers stay in Micro even after exceeding the fiscal sweet spot. Once your deductible expenses exceed ~10% of revenue, you pay more taxes than necessary. Review yearly with your accountant.
The €0 salary SASU trap
You stop accruing retirement and unemployment rights. Acceptable for 2-3 years to optimize, but not a permanent mode. Discuss with your accountant.
The late switch trap
Switching status is administratively costly and sometimes fiscally penalizing (notably capital gains on Micro → SASU conversion). If you know you'll grow, start straight in SASU.
And after the choice?
Once the status is chosen, the tooling becomes the real difference: tracking missions, projecting treasury, not getting surprised by URSSAF, filing VAT on time. That's exactly what Freelance Budget handles for the 5 French statuses — with their default charges rates (22% for Micro, 45% for the others) and VAT treatment pre-configured.
The right reflex: pick the status with your accountant once and for all, and automate the management behind.