Complete a SASU implies the end of society. This involves an intermediate process that generates costs. It is necessary to file an application for cancellation with the registry of the commercial court to carry out the final disappearance. Discover it budget required to dissolve a single-person simplified joint-stock company (SASU).
Closing a SASU is an irreversible operation which entails a certain formalism. It's necessary composer of coins and in particular a decision report of the sole shareholder. You can download a template Closing minutes for free and customize it, but most entrepreneurs prefer to get help.
Several options are available to them: ask their accountant, contact a lawyer or use a online legal service. The price depends on the professional and the mission to be entrusted to him. Here is the ranking, in ascending order of cost: lawyer, online service, accountant.
With regard to early dissolution (which leads to a amicable liquidation), we can charger one third of all tasks: drafting the minutes, publishing the legal notice, filling in the M2 form and filing a request for amending registration at the registry of the commercial court.
Le funding, excluding legal costs (legal announcement and registry) requires approximately at least 150 euros. Please note that this cost does not include consulting services. The liquidation balance sheet is in addition; it will therefore have to be carried out by the amicable liquidator. With an accountant, the amount can range from 500 to 1 euros. The lawyer is more expensive.
La publication of a notice of dissolution is a constraint for close a SASU. The State requires the posting of a message in a authorized service at the reception of legal announcements (SHAL) which covers the region of the company's head office. It can be a legal newspaper (JAL) or a portal adapted to the distribution of legal notices.
Regardless of the medium chosen, the magazine must contain a number of references ; in the absence of which an addition must be made. It is essential to mention the data concerning the SASU (name, capital, registered office, SIREN, etc.), the amicable liquidator (surname, first name and address) and the place of liquidation.
From January 1, 2023, the price of the legal announcement of dissolution no longer depends on its length and the territory of distribution. The tariff to be observed is a lump sum. In 2023, it is set at €149 excluding tax. It is necessary to plan 179 € excluding taxes for Mayotte or Reunion.
To regularize the dissolution of a SASU, it is necessary submit a file to the registry of the commercial court. The objective is to modify the information contained in the trade and companies register (RCS). This procedure is separate from the definitive cancellation which will be validated at the end of the liquidation.
The file to be submitted includes, among other things, a copy of the minutes of dissolution, the M2 form, a certificate of publication of the legal announcement and supporting documents related to the liquidator (certificate of non-conviction and filiation, proof of identity ).
This process is remunerated. We need to predict 76,01 € TTC if thesole shareholder is chairman. Otherwise, the amount due is 192,01 € TTC and the clerk must publish an announcement in the official bulletin of civil and commercial announcements (BODACC).
Here's a very overview of expenses to be expected for the dissolution of a SASU, exclusively for the “closing” section:
| Drafting of legal acts, completion of M2 | From €0 to €2 |
| Publication of a legal announcement in a SHAL | 178,80 € |
| Filing of the request for amending registration at the registry | 76,01 € |
| Total cost to be expected | Between €255 and €2 |
