Close a one-person simplified joint-stock company – SASU - has a cost. THE dissolution operations involve costly administrative procedures and, sometimes, remuneration for intermediaries. Foundation-company-ricard gives you details of the closing and liquidation expenses and answers the question: how much does it cost to close an SASU ? Discover the summary of our guide:
- What is the price of the administrative forms to close a SASU ?
- How much are the closing support costs?
- Summary of the closing costs of a SASU
Costs of legal procedures to close a SASU
Closure of a SASU knife minimum €530. These charges imposed, also called "administrative fees", are billed in two stages: first during the dissolution and then on the occasion of the end of the operations of liquidation.
Costs of dissolving a SASU
La amicable dissolution of a SASU causes, on its own, the invoicing of many frais. These rates are summarized in the following table:
| Formalities to be carried out | Recipient | Rates (2023) |
|---|---|---|
| Submit an amended registration request | Registry of the Commercial Court | € 76,01 (1) |
| Publish a dissol noticeuproduction | Support authorized to receive legal announcements | 178,80 € |
| Register the minutes of dissolution | Plublic treasure | Free (2) |
| Total SASU Dissolution Fees | 254,81 € |
(1) Tariff in force for SASUs whose sole shareholder exercises the functions of president (failing this, €192,01).
(2) Registration made free of charge since 01/01/19. Registration formality abolished since 01/01/20.
A “basic” dissolution of SASU therefore costs at least around 255 euros. In addition, when the SASU has several establishments, the bill increases. The transplant costs are higher: €44,17 must be added per transplant with one or more additional establishments.
Costs of liquidating a SASU
When the sole shareholder of the SASU is a Physical person, the dissolution causes the amicable liquidation of the society. In the opposite case (partner legal person – ie a company), there is no liquidation but universal transfer of assets (TUP).
From the date of dissolution, a period of time called the "liquidation period" comes into effect. The assets are then sold and the liabilities repaid. At the end of his work, the liquidator draws up closing accounts of the liquidation and calculates a profit or loss from liquidation.
The company must then request its removal from the trade and companies register (RCS). Here are the prices for the liquidation of a SASU:
| Formalities to complete | Beneficiary | Rates (2023) |
|---|---|---|
| File a delisting request | Registry of the Commercial Court | €13,93 (if liquidation occurs more than one month after dissolution) |
| Publish a liquidation notice (3) | Support authorized to receive legal announcements | 129,60 € |
| Register the liquidation report | Plublic treasure (sharing or transfer rights) |
Mali: no taxation (no deduction possible) Bonus: no sharing rights (2,5% for SAS) |
| Total liquidation costs of a SASU | 143,53 € |
(3) The legal notice of liquidation must appear in the same medium as the legal notice of dissolution.
When the SASU has other establishments, it must add €10,72 per registry containing one or more additional establishments.
Optional fees for closing a SASU
In addition to the “compulsory” tariffs, a SASU may have to pay service providers such as a accountant, legalist or a lawyer For example. Closing a SASU requires some expertise. Therefore, the company can choose to seek assistance from a professional for:
- Perform the legal procedure related to dissolution and liquidation (drafting of deeds, dissemination of legal announcements of SASU closure),
- Register in accounting all liquidation operations and draw up the liquidation balance sheet (only a chartered accountant can take on this task).
The cost of support varies according to the size of the SASU and its specificities. For online payment, the amount to be provided is at least €150 excluding taxes. More complex amicable liquidations can cost up to €2000 excluding taxes.
List of expenses to be incurred to terminate and liquidate a SASU
Below is a summary table of the costs to be paid for the dissolution-liquidation of a SASU, broken down according to their beneficiary:
| Payee | Amount |
|---|---|
| Organization specializing in the distribution of legal notices (Total including tax) | 308,40 € |
| Official Bulletin of Civil and Commercial Announcements | € 116 (*) |
| Registry of the commercial court (including VAT) | 84,04 € |
| National Institute of Industrial Property | 5,90 € |
| Total to be expected to dissolve a SASU | 514,34 € |
Provide additional registration fees if bonus and multiple partners
If the sole shareholder opts for a online SASU closing service, he must also take into account the cost of assistance:
- Remuneration of the service provider: €150 excluding tax at least,
- Payment of VAT (Public Treasury): €30.
