Comparative table of companies’ legal structures under French law

The tables hereafter shown in this document compare the main legal structures mainly used in France, available to entrepreneurs.

We have included in this table several commercial-type enterprises as well as two cases of non-commercial structures.

The cases for commercial-type companies are:

• E.I. (Entreprise Individuelle) – Individual Enterprise;
• E.U.R.L. (Entreprise Unipersonnelle à Responsabilité Limitée) – Enterprise with limited liability;
• S.A.R.L (Société A Responsabilité Limitée) – Company with limited liability;
• S.A. (Société Anonyme) – Private Company;
• S.A.S. & S.A.S.U (Société par Actions Simplifiées – Société par Actions Simplifiées Unipersonnelle) – Companies with stock actions simplified;
• S.N.C. (Société en Nom Collectif) – Collectif ownership company;
• S.C.O.P. (Société Coopérative et Participative) – Cooperative and Participative Company.

The two non-commercial structures are:

• Associations, which are useful to philanthropic entrepreneurs or commercial types, with non-competitive activities;
• The S.C.I. (Société Civile Immobilière) which are useful for the organization of real estate assets.

The following criteria will be further developed:

• Number of partners;
• Management style;
• Responsibility of partners;
• Responsibility of leaders;
• Capital amount and contribution release;
• Contributions in kind;
• Net profit taxation;
• Executives’ compensation tax regime;
• Social scheme for managers;
• Social scheme for partners.