{"id":2125559,"date":"2026-09-20T03:55:53","date_gmt":"2026-09-20T01:55:53","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/20\/foreign-gerant-sarl-living-abroad-appointment-removal-tns-family-pay\/"},"modified":"2026-09-20T03:55:53","modified_gmt":"2026-09-20T01:55:53","slug":"foreign-gerant-sarl-living-abroad-appointment-removal-tns-family-pay","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/20\/foreign-gerant-sarl-living-abroad-appointment-removal-tns-family-pay\/","title":{"rendered":"You Were Named Gerant of a French SARL While Living Abroad: Appointment, Removal, the Family-Shares TNS Trap and How to Get Paid"},"content":{"rendered":"

You live in London, New York, Dubai or Singapore, and your French business partner, your notary (notaire<\/em>) or your accountant tells you that you have just been named g\u00e9rant<\/em> (manager) of a French SARL (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/em>, the French limited liability company). You did not move to France, you have no French social security number, and you are not sure whether you can sign contracts from abroad, whether the French social security agency URSSAF (Union de recouvrement des cotisations de s\u00e9curit\u00e9 sociale et d’allocations familiales<\/em>, the body that collects social contributions) will send you a bill, or how you can be paid without creating a tax problem in two countries. This guide answers those questions in one place. It explains how a non-resident becomes g\u00e9rant<\/em> of a SARL and how the mandate is registered, what powers a g\u00e9rant<\/em> holds toward third parties, how a g\u00e9rant<\/em> can be removed and when compensation is due, which social security regime applies when you live abroad \u2014 including the trap created by shares held by your spouse or children \u2014 and how to structure your pay between salary, dividends and repayment of your shareholder loan. Every French acronym is explained, and every decisive legal statement is anchored to the exact statutory text or court decision quoted word for word.<\/p>\n

The SARL is the French company form built around its g\u00e9rant<\/em>. Unlike the SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e<\/em>, the flexible joint-stock company) where the statutes freely organise management, the SARL regime is statutory: the law itself defines who can manage, how managers are appointed and removed, and which social security regime follows from the shareholding. That rigidity surprises many foreign founders who chose the SARL for its image of simplicity. If you live abroad, three reflexes matter from day one. First, check how your appointment is documented and published, because banks, the greffe<\/em> (the registry office of the commercial court that keeps the company register) and counterparties will ask for proof. Second, identify your social security status before URSSAF does it for you, because the majority\/minority line \u2014 including shares owned by your family \u2014 decides whether you fall under the self-employed regime or the general regime. Third, separate your mandate as g\u00e9rant<\/em> from any employment contract and from your position as shareholder, because each hat carries its own contributions, its own tax treatment and its own way of getting money out. The sections below follow that order: Part I covers the mandate itself, appointment, powers and removal; Part II covers money and cover, meaning social security, pay and tax.<\/p>\n

I. You live abroad and were named g\u00e9rant of a French SARL: how is the appointment made and can you be removed without cause?<\/h2>\n

A. How do you appoint a non-resident g\u00e9rant, register the mandate and define powers from abroad?<\/h3>\n

French law starts from a simple sentence: “La soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e est g\u00e9r\u00e9e par une ou plusieurs personnes physiques.”<\/a> Only a natural person can be g\u00e9rant<\/em> of a SARL; a foreign company cannot itself be appointed manager, which already distinguishes the SARL from structures where a legal entity can sit as president. That manager may be chosen outside the shareholders: the same article provides that managers can be appointed from outside the shareholders and are named by the shareholders, either in the articles (statuts<\/em>) or by a later decision. In practice, for a foreign founder, the appointment therefore takes one of two forms: either your name is written into the statuts<\/em> signed at incorporation, or the shareholders vote a separate appointment decision (acte post\u00e9rieur<\/em>) after incorporation, for example when you join an existing SARL or replace a departing manager. Both routes are equally valid, but the second requires a formal shareholders’ decision with minutes, because the greffe<\/em> and the INPI single window (guichet unique<\/em>, the online filing portal operated by the INPI, the French intellectual property and business formalities institute, through which all company registrations and changes must now pass) will ask for the supporting document.<\/p>\n

No French nationality or French residence is required to be g\u00e9rant<\/em>. A British, American, Emirati or Singaporean citizen living outside France can be appointed, provided the person has legal capacity and is not subject to a management ban (interdiction de g\u00e9rer<\/em>). What residence changes is paperwork, not eligibility. A non-resident g\u00e9rant<\/em> must still be identified precisely in the filing: full name, date and place of birth, personal address abroad, nationality, and a copy of a valid identity document. Since the reform of business formalities, the filing goes through the INPI guichet unique<\/em>, which transmits to the registrar; the greffe<\/em> then records the manager in the trade and companies register (registre du commerce et des soci\u00e9t\u00e9s<\/em>, commonly called RCS) and the appointment becomes visible on the company record and, for third parties, through the BODACC (Bulletin officiel des annonces civiles et commerciales<\/em>, the official gazette where company registrations and changes are published). The extract that proves all of this is the Kbis (extrait Kbis<\/em>, the official identity card of a French company issued by the greffe<\/em>): banks, landlords and major clients will ask for a Kbis of less than three months showing your name as g\u00e9rant<\/em> before they deal with you. Founders who skip the update and keep operating with a Kbis that still shows the former manager discover the problem at the worst moment, typically when a bank freezes a transfer or a client challenges the signature on a contract.<\/p>\n

Foreign founders often ask whether they can complete the appointment without flying to France. In most cases yes. The shareholders’ decision appointing you can be taken at a meeting you attend by videoconference or in writing (consultation \u00e9crite<\/em>), depending on what the statuts<\/em> allow, and the filing itself is electronic. Two practical points still require attention. First, some greffes<\/em> ask for an apostille or legalisation of foreign identity documents and for a certified French translation, so prepare those before filing rather than after a rejection. Second, the company needs a French registered address (si\u00e8ge social<\/em>) with proof of occupancy (justificatif d’occupation<\/em> such as a lease, domiciliation contract or owner authorisation): a non-resident manager cannot substitute a foreign home address for the company’s seat, and files are regularly delayed on this single missing proof. Once registered, your powers as g\u00e9rant<\/em> toward third parties are broad by statute. The law states that the manager holds the widest powers to act in all circumstances in the name of the company, subject only to the powers expressly granted by law to the shareholders, and that the company is bound even by acts that fall outside the corporate purpose unless it proves the third party knew or could not have been unaware of the excess. In plain English: a client or supplier who contracts with you in the name of the SARL is normally protected, and internal limits written into the statuts<\/em> cannot be used against that third party. That is why counterparties care so much about the Kbis: whoever is named there is presumed able to bind the company.<\/p>\n

Between shareholders, however, the statuts<\/em> can and should limit and organise those powers: spending thresholds above which the shareholders’ prior consent is needed, rules for borrowing, hiring, selling assets, or opening subsidiaries. If you are a minority g\u00e9rant<\/em> supervised by majority shareholders living in France, negotiate those clauses before accepting; if you are the majority holder managing from abroad, mirror clauses protect you against a co-g\u00e9rant<\/em> acting alone, because where several managers exist each holds the statutory powers separately and one manager’s opposition to another’s act has no effect toward third parties who were unaware of it. The contrast with the SAS is instructive and worth keeping in mind if you still hesitate between vehicles. In a SAS, the code simply says “Les statuts fixent les conditions dans lesquelles la soci\u00e9t\u00e9 est dirig\u00e9e.”<\/a> Everything \u2014 appointment, powers, removal \u2014 flows from the contract you draft. In a SARL, the statute provides the frame and your statuts<\/em> fill the gaps. Foreign founders who want tailor-made governance usually prefer the SAS; those who accept the statutory frame of the SARL gain predictability, including on removal, which is the subject of the next section. For a general map of the whole formation path, our step-by-step guide for foreign founders remains the natural starting point: Setting Up a Company in France as a Foreign Founder: Bank Account, Kbis, VAT and Your First Hire<\/a>.<\/p>\n

One final appointment point specific to life abroad: the g\u00e9rant<\/em>‘s mandate and any employment contract are two different things. The Cour de cassation (the highest French court, whose published decisions bind lower courts) recalled the dividing line in a 15 May 2025 ruling concerning a SAS president, and the reasoning applies to any corporate officer: an officer subject to the general social security regime by assimilation does not automatically hold employee status, and employee status on top of a corporate mandate requires separate technical functions performed under subordination with distinct pay. The court held, word for word, that “il r\u00e9sultait de ses constatations que ce dirigeant \u00e9tait assujetti par assimilation au r\u00e9gime g\u00e9n\u00e9ral en sa qualit\u00e9 de pr\u00e9sident d’une soci\u00e9t\u00e9 par actions simplifi\u00e9e, de sorte qu’il ne pouvait pr\u00e9tendre \u00e0 ce titre au service l’indemnit\u00e9 conventionnelle de d\u00e9part \u00e0 la retraite pr\u00e9vue pour les salari\u00e9s”<\/a> (Second Civil Chamber, 15 May 2025, appeal no. 23-13.763, quashing the Amiens appeal decision of 24 January 2023). For a SARL g\u00e9rant<\/em> the lesson is direct: do not assume that paying yourself a monthly amount makes you an employee with unfair-dismissal protection, paid-leave rights or collectively agreed severance. If you want genuine employee status alongside the mandate \u2014 for example as chief technical officer with duties distinct from management \u2014 it must be real, documented, subordinate and separately paid, and it will be tested against the same criteria. Most non-resident g\u00e9rants<\/em> hold the mandate only, and their social protection follows the mandate, not an employment contract. That protection is the core of Part II, but first you need to know how the mandate can end.<\/p>\n

B. Can a SARL g\u00e9rant be removed without cause, and what compensation is due?<\/h3>\n

Removal is where the SARL differs most sharply from the SAS, and where foreign g\u00e9rants<\/em> face the greatest surprises. In a SAS, the statute says nothing about removal, so the statuts<\/em> decide everything: causes, procedure, compensation or absence of compensation. The Cour de cassation confirmed this freedom in a published decision of 9 March 2022, holding word for word that “les conditions dans lesquelles les dirigeants d’une soci\u00e9t\u00e9 par actions simplifi\u00e9e peuvent \u00eatre r\u00e9voqu\u00e9s de leurs fonctions sont, dans le silence de la loi, librement fix\u00e9es par les statuts, qu’il s’agisse des causes de la r\u00e9vocation ou de ses modalit\u00e9s”<\/a> (Commercial Chamber, 9 March 2022, appeal no. 19-25.795, published in the Bulletin, rejecting the appeal against the Angers appeal decision of 17 September 2019). Under such statutes, a SAS officer can be removed at any time without any reason, and courts will not add a just-cause requirement the contract did not contain. Many foreign founders carry that SAS reflex into a SARL. It does not transfer.<\/p>\n

In a SARL, removal is governed by statute: “Le g\u00e9rant peut \u00eatre r\u00e9voqu\u00e9 par d\u00e9cision des associ\u00e9s dans les conditions de l’article L. 223-29”<\/a>, which sets the ordinary majority at shareholders representing more than half of the shares, with a second vote at a simple majority of votes cast if the first vote fails, unless the statuts<\/em> require a stronger majority. The same article adds the decisive sentence for compensation: “Si la r\u00e9vocation est d\u00e9cid\u00e9e sans juste motif, elle peut donner lieu \u00e0 des dommages et int\u00e9r\u00eats.”<\/a> In other words, the shareholders can always remove you \u2014 no g\u00e9rant<\/em> is irremovable \u2014 but if there is no just cause (juste motif<\/em>), you can claim damages. Just cause covers misconduct, breach of the statuts<\/em> or of the law, sustained poor management documented with facts, or loss of the trust necessary to manage, assessed at the level of the mandate actually exercised. Brutal or vexatious circumstances surrounding an otherwise justified removal can also generate a separate claim. Conversely, removal supported by a demonstrated just cause extinguishes the damages claim even if the procedure felt abrupt, provided your right to be heard was respected where the statuts<\/em> or case law require it.<\/p>\n

The statute adds a second removal route that matters in blocked companies: the g\u00e9rant<\/em> can also be removed by the courts for legitimate cause (cause l\u00e9gitime<\/em>) at the request of any shareholder. A minority shareholder who cannot win a vote can therefore petition the commercial court (tribunal de commerce<\/em>) to remove a manager whose conduct justifies it. For a foreign minority shareholder whose French partner manages the SARL day to day, this judicial route is often the only lever; for a foreign g\u00e9rant<\/em> challenged by a minority holder, it means removal litigation can arrive even without a shareholders’ majority. Either way, document management continuously: annual accounts (comptes annuels<\/em>), management report where required, bank statements, major contracts and written shareholder approvals form the file on which just cause stands or falls.<\/p>\n

Three practical consequences follow for a g\u00e9rant<\/em> living abroad. First, organise remote voting before any conflict: confirm that the statuts<\/em> allow videoconference and written consultation, keep an updated shareholder email list, and use registered electronic delivery for convocations so that a removal meeting cannot be challenged on formal grounds \u2014 or used against you without your knowledge. Second, if you are removed, act within the limitation periods: a claim for damages for removal without just cause is a civil liability action subject to the ordinary five-year period, but evidence fades fast, so request the minutes, the statement of reasons and access to company records immediately and have a lawyer (avocat<\/em>) put the company on notice. Third, anticipate the aftermath: removal ends the mandate, not the shareholding, and not necessarily the social security affiliation for the period of the mandate, which is why URSSAF adjustments can arrive after departure. If you hold shares, you remain a shareholder with information rights and dividend rights; if the remaining shareholders then refuse any distribution to squeeze you out, that is a separate dispute about abuse of majority (abus de majorit\u00e9<\/em>), not a consequence of the removal itself. Where the conflict runs deeper and the company is paralysed, our guide on deadlocks between foreign and local partners describes the exclusion and dissolution routes: Your French Partner Is Blocking the Company: Deadlock, Exclusion and Dissolution as a Foreign Shareholder<\/a>.<\/p>\n

Resignation (d\u00e9mission<\/em>) deserves a short paragraph because non-resident g\u00e9rants<\/em> use it more often than they expect: a personal move, a visa refusal, a bank that de-risks, a disagreement with co-shareholders. Resignation is free \u2014 no court, no shareholder vote needed \u2014 but it must be clear, notified in writing to the shareholders, and followed by the filing that removes your name from the RCS, because until publication you remain exposed toward third parties and administrations. A resignation given brutally, at a moment that sabotages the company (for example the day before a major closing with no handover), can itself trigger a damages claim, so organise a handover period, return company property and funds, and keep proof of transmission. Where the SARL would be left with no manager, appoint or have the shareholders appoint a successor in the same round of filings: a company without a g\u00e9rant<\/em> cannot act, cannot be represented in court, and quickly accumulates missed deadlines on accounts, tax and social declarations.<\/p>\n

II. What social security, pay and tax apply to a non-resident SARL g\u00e9rant, including the family-shares trap?<\/h2>\n

A. Are you self-employed or assimilated employee when your spouse or children hold shares?<\/h3>\n

This is the question that decides your French social security bill, and it turns on a line many foreign families cross without noticing. French social security sorts SARL managers into two camps. A g\u00e9rant<\/em> who, alone or together with family, holds more than half of the share capital is a majority manager treated as self-employed (travailleur ind\u00e9pendant<\/em>, formerly travailleur non salari\u00e9<\/em> or TNS); a g\u00e9rant<\/em> who does not cross that threshold is a minority or non-shareholder manager affiliated by assimilation to the general regime (assimil\u00e9 salari\u00e9<\/em>), meaning the same health, family and retirement collection bodies as employees but without employee labour-law status. The statute draws the minority line expressly: minority managers of SARLs are covered as assimilated persons “\u00e0 condition que lesdits g\u00e9rants ne poss\u00e8dent pas ensemble plus de la moiti\u00e9 du capital social”<\/a>, with the decisive clarification that shares belonging in full ownership or usufruct to the manager’s spouse, civil-union partner or non-emancipated minor children count as held by the manager. Read that sentence twice if your spouse or children hold SARL shares: their shares are added to yours to decide your camp. A foreign founder holding 40% whose spouse holds 15% is a majority manager at 55% and therefore self-employed for French social security purposes, with the contribution base, rates, pension accrual and daily-allowance rules of the self-employed \u2014 even if the founder never set foot in France during the year.<\/p>\n

Each camp then pays on its own base. For persons affiliated to the general regime, the code provides that “Les cotisations de s\u00e9curit\u00e9 sociale dues au titre de l’affiliation au r\u00e9gime g\u00e9n\u00e9ral des personnes mentionn\u00e9es aux articles L. 311-2 et L. 311-3 sont assises sur les revenus d’activit\u00e9”<\/a> That reference article casts the net very wide: “La contribution pr\u00e9vue \u00e0 l’article L. 136-1 est due sur toutes les sommes, ainsi que les avantages et accessoires en nature ou en argent qui y sont associ\u00e9s, dus en contrepartie ou \u00e0 l’occasion d’un travail, d’une activit\u00e9 ou de l’exercice d’un mandat ou d’une fonction \u00e9lective”<\/a>. Salary, bonuses, benefits in kind such as a company car or housing made available in Paris, and termination payments linked to the mandate all fall into the base when they remunerate the activity or the mandate. For self-employed managers, the code redirects to the self-employed base: “Les cotisations de s\u00e9curit\u00e9 sociale dues par les travailleurs ind\u00e9pendants non agricoles ne relevant pas du dispositif pr\u00e9vu \u00e0 l’article L. 613-7 sont assises sur l’assiette d\u00e9finie \u00e0 l’article L. 136-3.”<\/a> In both camps the base is professional income linked to French activity; in neither camp does merely living abroad erase contributions on French-source managerial pay. The widespread belief that a g\u00e9rant<\/em> who takes no salary owes nothing also needs nuance: with no remuneration there is generally no proportional contribution, but minimum bases, flat components and voluntary cover options can still apply depending on the year and the fund, so have the exact position computed rather than assuming zero.<\/p>\n

Living abroad then raises the second question: France or the country of residence? Within the European Union, the European coordination rules allocate social security to a single state: employment in one state with residence in another, postings with an A1 portable document certifying continued home-state cover, and multi-state activity assessed against criteria such as working time and the centre of interests. Outside the EU, bilateral social security agreements (conventions bilat\u00e9rales de s\u00e9curit\u00e9 sociale<\/em>) may cover secondment and aggregation of insurance periods, but many corridors \u2014 including, for several risks, the Franco-British corridor since Brexit and most France-United States or France-Gulf situations \u2014 leave French-source managerial remuneration exposed to French contributions with no totalisation for the levy at stake. Two documents therefore decide most files: the A1 certificate where an EU posting or multi-state assessment genuinely applies, and the employment\/mandate file proving where the work is actually done. URSSAF inspectors look at board minutes signed in Paris, decision emails, travel records, badge logs and the place where contracts are negotiated, not at the address printed on the appointment letter. A g\u00e9rant<\/em> who effectively manages from Paris several days a month while claiming full foreign cover invites reassessment; a g\u00e9rant<\/em> who genuinely manages from abroad with traceable records can defend the foreign affiliation for the corresponding periods. Our dedicated guide on cross-border cover details the A1 mechanics and the evidence URSSAF expects: You Run Your French Company From Abroad: Which Social Security Applies, A1 Certificates and URSSAF Proof<\/a>.<\/p>\n

Two traps complete the picture. The first is the unpaid-contributions extension: where the SARL fails to pay contributions on the manager’s remuneration, URSSAF can pursue the company and, in defined cases of personal fault or specific guarantee mechanisms, look toward the individuals involved, which is why a separate analysis of personal exposure is worth reading alongside this guide: Can URSSAF Make a Foreign Director Personally Pay Unpaid Contributions<\/a>. The second trap is assuming that minority-manager assimilation equals employee status: as the 15 May 2025 ruling quoted above demonstrates, assimilation brings contributions without bringing the employment contract, so collectively agreed employee benefits, severance scales and unfair-dismissal actions do not attach to the mandate. If an URSSAF audit reclassifies distributions or benefits as disguised salary, contributions follow with late-payment surcharges (majoration de retard<\/em>) and penalties, and the adjustment can cascade into income tax. The practical discipline is therefore simple: fix the majority\/minority reading on day one including family shares, file the affiliation consistently with that reading, keep the A1 or treaty file where it genuinely exists, and reconcile every euro leaving the company to a documented category \u2014 salary, dividend or loan repayment \u2014 before the inspector does it for you. The next section gives that map.<\/p>\n

B. How should a g\u00e9rant living abroad be paid: salary, dividends or current-account repayment?<\/h3>\n

A non-resident g\u00e9rant<\/em> typically has three channels for extracting value from the SARL, and each follows different social, tax and company-law rules: remuneration for the mandate (r\u00e9mun\u00e9ration du mandat<\/em>), dividends (dividendes<\/em>) as shareholder, and repayment of amounts the owner lent to the company through the shareholder loan account (compte courant d’associ\u00e9<\/em>, the running account in the company books recording advances made by a shareholder). Mixing them up is the most common and most expensive mistake in foreign-owned SARLs: salary needs a shareholder vote fixing it and triggers contributions; dividends need distributable profits, an approved set of accounts and a distribution vote, and may trigger withholding; loan repayment returns your own money but only within the limits of the loan agreement and the company’s cash position. Start with the mandate pay. The shareholders set the g\u00e9rant<\/em>‘s remuneration; the amount, whether fixed, variable or combined, should be minuted, and the vote must respect the majority rules of “les d\u00e9cisions sont adopt\u00e9es par un ou plusieurs associ\u00e9s repr\u00e9sentant plus de la moiti\u00e9 des parts sociales”<\/a>, with the interested manager abstaining in practice where conflict rules or the statuts<\/em> so require. Tax deductibility for the company is then conditional: the code admits managerial pay as a deduction only “admis en d\u00e9duction du b\u00e9n\u00e9fice de la soci\u00e9t\u00e9 pour l’\u00e9tablissement de l’imp\u00f4t, \u00e0 la condition que ces r\u00e9mun\u00e9rations correspondent \u00e0 un travail effectif”<\/a>, and the corresponding personal taxation follows, since “Les traitements, remboursements forfaitaires de frais et toutes autres r\u00e9mun\u00e9rations sont soumis \u00e0 l’imp\u00f4t sur le revenu au nom de leurs b\u00e9n\u00e9ficiaires s’ils sont admis en d\u00e9duction des b\u00e9n\u00e9fices soumis \u00e0 l’imp\u00f4t sur les soci\u00e9t\u00e9s par application de l’article 211”<\/a>. Excessive pay disconnected from actual work can therefore be struck out of deductible charges and re-qualified, with corporate tax, personal tax and contribution adjustments stacking on the same euro.<\/p>\n

For a g\u00e9rant<\/em> living abroad, salary also triggers the payroll machinery: registration as an employer where needed, monthly or quarterly social declarations through the DSN (d\u00e9claration sociale nominative<\/em>, the monthly electronic payroll return), payslips (bulletins de paie<\/em>) compliant with French format, withholding at source (pr\u00e9l\u00e8vement \u00e0 la source<\/em>) applied by the company, and treaty analysis to avoid double taxation of the same salary in the residence state. Many non-resident managers are surprised to learn that a modest regular salary can be rational even when dividends look cheaper: salary builds French pension and daily-allowance rights in the applicable regime, justifies the professional expenses actually incurred for the mandate, and demonstrates genuine activity to banks and administrations. Conversely, a zero-salary strategy combined with large dividends can be coherent for a majority manager who already holds full cover abroad, provided the dividend route itself is clean. Dividends require approved annual accounts \u2014 in a single-shareholder SARL as in a SASU the rule is that the sole shareholder approves the accounts within six months of year-end, a discipline the code states for the single-member SAS in “L’associ\u00e9 unique approuve les comptes, apr\u00e8s rapport du commissaire aux comptes s’il en existe un, dans le d\u00e9lai de six mois \u00e0 compter de la cl\u00f4ture de l’exercice”<\/a> and which applies with the same rigour to the single-member SARL (EURL) \u2014 then a distribution decision allocating distributable sums, then payment with the applicable levy analysis. For non-resident shareholders, French withholding tax (retenue \u00e0 la source<\/em>) may apply at the statutory rate subject to reduction or exemption under the applicable double-tax treaty (convention fiscale<\/em>) and EU directives where relevant, with reclaim procedures that demand certificates of residence and timely forms. Dividends of a majority SARL manager additionally attract social contributions above a threshold on the fraction exceeding a percentage of the capital, which is exactly why the 2026 analysis of SARL dividends for non-resident majority managers should be read before voting any distribution: French SARL Dividends for a Non-Resident Majority Manager<\/a>. The general cross-border dividend mechanics, withholding rates and treaty relief are mapped here: Your French Company Voted Dividends and You Live Abroad: Withholding Tax, Treaty Relief and How to Bring the Money Home<\/a>.<\/p>\n

The third channel, the compte courant d’associ\u00e9<\/em>, is the quiet workhorse of foreign-owned SARLs: instead of increasing capital, the non-resident owner lends money to the company to fund the start, and the company repays that loan later. Repayment of principal is not salary and not a dividend, so it carries neither contributions nor withholding in principle; interest, where the loan agreement provides for it and the statutory conditions are met, is taxable income for the lender with its own levy analysis. But three limits are absolute. First, only a shareholder (or, within caps, certain managers and employees) may hold a credit current account, and the account must actually have been funded: you cannot repay yourself money you never lent. Second, the repayment must respect the company’s cash position and must never organise or aggravate a cessation of payments (cessation des paiements<\/em>, the legal state of being unable to meet due liabilities with available assets, which triggers mandatory insolvency filing duties); draining the company to repay your loan on the eve of insolvency exposes the repayment to claw-back and the manager to liability. Third, the paperwork must be complete: loan agreement or shareholder decision, book entries, statements, and, for interest, the correct rate documentation. Our guide on owner funding walks through the drafting and repayment discipline: You Funded Your French Company Yourself? Lending via Shareholder Current Account and Getting Repaid<\/a>.<\/p>\n

Put the three channels together and a sensible pattern emerges for most non-resident g\u00e9rants<\/em>. Fix a modest, minuted salary that reflects real work and sustains the contribution record where cover is needed; vote dividends only out of verified distributable profits after proper approval of the accounts, with the treaty and contribution analysis done before payment rather than after an audit; and route start-up funding through a documented current-account loan so that early cash returns are repayments rather than disguised salary. Keep each flow on its own paper trail, in English with certified French where administrations require it, and reconcile the three at each year-end with the accountant (expert-comptable<\/em>, the French chartered accountant who keeps the books and prepares the accounts). If a dispute later arises about excessive pay, hidden distributions or abusive draining of the company, that three-file discipline is what separates a defensible structure from a reassessment. And if the relationship with co-shareholders breaks down over money, the deadlock and exit routes described earlier apply with full force to SARLs, where share transfers to outsiders additionally require the approval procedure (agr\u00e9ment<\/em>) unless the statuts<\/em> or the transfer to close family fall under an exception.<\/p>\n

Conclusion<\/h2>\n

Being named g\u00e9rant<\/em> of a French SARL while living abroad is entirely workable, provided you treat the mandate, the social regime and the pay channels as three separate files. The mandate is statutory: appointment by the shareholders with registration through the guichet unique<\/em> and publication visible on the Kbis, broad powers toward third parties that make the registered manager the company’s binding signature, and removal always possible but compensable where no just cause is shown. The social regime follows the shareholding including family shares: cross the half-capital line with your spouse’s or children’s shares and you fall into the self-employed camp; stay below it and assimilation to the general regime brings contributions without employee status, with cross-border cover decided by European coordination or bilateral agreements and proved with documents, not assertions. Pay then flows through three documented channels \u2014 minuted salary deductible only for real work, dividends voted from approved accounts with withholding and contribution analysis, and current-account repayment of money actually lent \u2014 each reconciled yearly with the expert-comptable<\/em>. Foreign founders who fix these three files at appointment, review them at each approval of the accounts, and update the RCS at every change avoid the classic sequence of frozen bank transfers, URSSAF reassessments and shareholder litigation. Those who discover the rules through an audit or a removal vote can still act: challenge the procedure, evidence the just cause or its absence, regularise the affiliation, and re-document the flows. In both cases, early advice from counsel who reads the statuts<\/em>, the share register and the contribution record together costs a fraction of a reassessment or a damages award.<\/p>\n

Need a quick opinion on your case.<\/h2>\n

For a telephone consultation within 48 hours with an attorney of the firm, call +33 6 46 60 58 22<\/a> (Ma\u00eetre Reda Kohen). You can also reach us through our contact page: contact the firm<\/a>. We advise foreign founders in Paris and throughout \u00cele-de-France on SARL mandates, URSSAF positions and cross-border pay.<\/p>\n","protected":false},"excerpt":{"rendered":"

Named gerant of a French SARL while living abroad? Appointment and Kbis registration, removal with or without just cause, the spouse-children majority trap for TNS vs assimile status, URSSAF and A1 proof, and how to combine salary, dividends and current-account repayment.<\/p>\n","protected":false},"author":251031309,"featured_media":16500,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80314,80313],"tags":[],"class_list":["post-2125559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decryptage","category-doing-business-in-france"],"yoast_head":"\nYou Were Named Gerant of a French SARL While Living Abroad: Appointment, Removal, the Family-Shares TNS Trap and How to Get Paid - Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.fr\/en\/2026\/09\/20\/foreign-gerant-sarl-living-abroad-appointment-removal-tns-family-pay\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"You Were Named Gerant of a French SARL While Living Abroad: Appointment, Removal, the Family-Shares TNS Trap and How to Get Paid\" \/>\n<meta property=\"og:description\" content=\"Named gerant of a French SARL while living abroad? 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