# What is SARL and EURL?

Country: France

A société à responsabilité limitée (SARL) is a limited company with at least two members. An EURL is a SARL with one member. The majority gérant is a TNS, not an employee.

## Current rate (Any 12-month exercice, calendar year by default.)

IS 25% or 15%. An EURL with a natural-person sole member is under income tax by default, with an option for IS.

## Example

The majority gérant of an SARL draws pay and dividends. Dividends above 10% of capital, premium and current-account balances bear TNS contributions.

## How SARL and EURL works in France

A majority gérant is a travailleur non salarié paying contributions to the SSI and the URSSAF. Accounts must be approved within 6 months of year-end.

AccountsOS explains the owner-pay options and computes the dividend part above the 10% line. For contribution rates it points to the URSSAF simulator.

Source: https://entreprendre.service-public.gouv.fr/vosdroits/F36065

## Related terms

- [SAS and SASU](https://accounts-os.com/fr/glossary/sas-sasu-france)
- [PFU (flat tax on dividends)](https://accounts-os.com/fr/glossary/pfu-france)