Société à responsabilité limitée (France)

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Société à responsabilité limitée (abbreviated SARL , S. A. R. L. or also Sàrl ; German: 'limited liability company') is a legal form for limited liability companies with their own legal personality in France . This French-language name can also be found in countries such as Luxembourg and Switzerland .

The SARL was created in 1925 on the basis of the German limited liability company .

Partners can be both natural and legal persons . For the establishment of a company statute ( les statuts ) is required (in writing, in French). Since August 1, 2003, the share capital can in principle be freely determined by the shareholders, thus also amounting to 1 Euro. Variable share capital is also possible. The entry is made in the commercial register ( registre du commerce et des sociétés , short RCS ).

One-person companies are also possible (addition associé unique ), and the Entreprise unipersonnelle à responsabilité limitée is based on the SARL.

literature

  • Johanna Kroh: The existential intervention. A comparative study of German, English, French and Dutch law. Mohr Siebeck, Tübingen 2013, ISBN 978-3-16-152372-4 , p. 233 ff.
  • Jung, Stefanie / Krebs, Peter / Stiegler, Sascha: Company law in Europe. Manual. Section 13 France, Nomos, Baden-Baden 2019, ISBN 978-3-8329-7539-5 .

Individual evidence

  1. ^ Johanna Kroh: The existence-destroying intervention. P. 234.