Every year, within six months of the year end, you approve your accounts and decide what to do with your profit. That decision fits on one or two pages, and you can draft it yourself.
With €1,000 of capital, your legal reserve is full from €100: the rest of your profit can come to you as dividends, or stay in the company.
Save your identity once: it will fill in the twelve forms. It stays on this device.
This document is for when you are the only shareholder. You are the one who approves the accounts and decides what to do with the result.
Information verified on October 16, 2026. Document composed from the model published by the French authorities, and dated. It is not legal advice: you remain responsible for the accuracy of what you declare and sign.
The official pages where we read the rules and amounts applied here.
In an EURL as in a SASU, you approve your accounts within six months of the year end. If you are also the director, filing them with the registry together with the inventory within that period counts as approval. The allocation of the profit still has to be decided and filed.
At least 5% of the profit, less past losses, goes to the legal reserve, until it reaches 10% of the capital. With €1,000 of capital, it is full at €100: from €2,000 of profit, it fills in a single year.
You can pay yourself at most your profit, less the losses of past years and the reserve allocation, plus retained earnings from profitable years. Beyond that, a dividend would be fictitious. You must pay it no later than nine months after the year end.
A company under corporate tax recalls, in its allocation decision, the dividends of the three previous financial years and their eligibility for the 40% allowance. That is article 243 bis of the French tax code, and the document writes it for you.
A shareholder's decision cannot extinguish any liability claim against the director: article L. 223-22 of the commercial code for an EURL, L. 225-253 for a SASU. Writing that you “grant yourself discharge” would protect you from nothing.
| No past losses | With €5,000 of past losses | |
|---|---|---|
| Legal reserve base | €30,000 | €25,000 |
| Legal reserve allocation | €100 | €100 |
| Dividends, at most | €29,900 | €24,900 |
First allocation: the legal reserve was empty. No positive retained earnings.
Léa manages her EURL, with €1,000 of capital. Her 2025 financial year ends on a €30,000 profit, after €5,000 of losses the year before.
Her legal reserve receives €100: it is full. Léa can pay herself up to €24,900 in dividends.
She pays herself €10,000, and leaves €14,900 in retained earnings.
She signs her decision on 10 June, records it in her register, and files her accounts with the registry within the month.
Record the decision in your register. In an EURL, it must be numbered and initialled.
File your accounts and the decision with the registry within the month, two months online.
Attach the confidentiality declaration if your company stays under the accounting micro-enterprise thresholds.
Pay them no later than nine months after the year end.
The following month, your company declares and pays the income tax instalment and social levies with form 2777.
In an EURL, the part above 10% of your capital carries contributions. First look at the right split between pay and dividends.
For the approval, no: filing your signed accounts and the inventory with the registry within six months counts as approval. For the allocation of the profit, yes: it must be decided, recorded in the register and filed with the accounts.
Only if a statutory auditor certifies an interim balance sheet showing a profit. Without one, the interim dividend would be fictitious. You can, however, distribute available reserves, naming the ones you draw on.
An agreement between your company and you, other than routine transactions on normal terms: a lease for an office at your home, an interest-bearing current account. As sole shareholder, you simply record it in the register of decisions. Careful: your EURL can neither lend you money nor stand surety for you.
If your company does not exceed two of these three thresholds, €450,000 of balance sheet, €900,000 of turnover and 10 employees, you can attach a confidentiality declaration to your filing: your accounts will not be published. Public authorities and the Banque de France keep access to them.
A €1,500 fine, €3,000 for a repeat offence, and the president of the court can order you to file them under a penalty payment.
Your rate is set. Now you need clients who pay it.
Believemy is the school for solopreneurs. You learn to build, to raise your game with AI, and to sell.
See the courses