To end an SASU, first, we have to dissolve society and the liquidate. Once this process is complete, the company can be removed of the trade and companies register (RCS). During this procedure, a number of administrative expenses must be paid. These are in particular the legal announcement fees, sharing or transfer fees and transplant costs. A overall summary of fees concludes the case.
La dissolution of a SASU requires the broadcast of a legal notice in a publication authorized to do so. It may be a journal of legal announcements (JAL) or an authorized internet service. The media chosen must be able to cover the department where the SASU's head office is located. It goes without saying that this notice must include certain mandatory elements.
En outre, le SASU liquidation process (last step before final cancellation) also involves the publication of an advertisement. It must be published on the same medium used for the legal announcement of dissolution. In total, it is necessary to publish two legal notices to close a SASU.
It goes without saying that this formality is pay. Since January 1, 2023, the price of legal closing announcements has become fixed. The announcement of dissolution amounts to 149 euros before tax while the liquidation notice costs 108 euros before tax. Higher rates are in effect for legal announcements published in Mayotte or Reunion.
When the dissolution of a SASU ends, it consists of three main stages: dissolution, liquidation and deregistration. The first two require a certain formalism, such as the elaboration of a written document, called a decision report of the sole shareholder. It is possible that this writing should be tax registered.
From January 1, 2021, the minutes of dissolution n / A no longer need to be registered. Previously, the registration fee was 225 euros or 375 euros before December 31, 2019 (free in 2020). On the other hand, if the liquidation ends in a Cute, liquidation report must include a mention of theregistration.
In some cases, transfer taxes may be due, depending on the type of assets allocated to the sole shareholder. For example, if a building, a goodwill or a right to lease is among the assets of the sole shareholder, taxes will be applied (unless there is an exception). THE right to share of 2,5% does not apply, in principle, to other goods.
La dissolution and cancellation of the SASU are two steps that require the submission of a file at the registry of the commercial court. The first comes in the form of a amended registration request and the second in the form of a request for permanent cancellation of the trade and companies register (RCS).
The file of dissolution to be sent to the registry by mail or directly online (on the infogreffe site for example) includes several supporting documents, and the payment of $192,01. If the president is also the sole shareholder of the SASU, the amount is reduced to $76,01. In this case, the company is not required to pay for the display of a notice in the official bulletin of civil and commercial announcements (BODACC).
The file of radiation, including numerous documents and supporting documents, must be accompanied by payment of $13,93 if the closing of the liquidation occurs more than one month after the date of dissolution. These amounts are valid for a SASU which has only one establishment. The price increases if she has more than one.
Let's see them costs of closing a SASU :
| Type of expense | Steps | Amounts (2023) |
|---|---|---|
| Publication of legal notices | Dissolution Closing of liquidation |
178,80 € 129,60 € |
| Filing of files at the registry | Dissolution Radiation |
€76,01 (or €192,01) €0 (or €13,93) |
| Registration of deeds | Closing of liquidation | Variable (depending on the nature of the goods transferred) |
Please note: : in addition to these costs, the costs associated with support must be taken into account (which are not strictly speaking administrative costs). Thus, if the SASU delegates its formalities to an external service provider, it will have to remunerate it. The amount to be paid depends on the service provider chosen: lawyer, accountant or online legal service.
