The SASU (Simplified single-member joint stock company) is an attractive legal status for many entrepreneurs who wish to exercise an independent activity while benefiting from administrative and accounting simplicity on a daily basis.

Let’s discover together everything you need to know to create a SASU in 2021 !


A Simplified Joint Stock Company (SAS) brings together partners including liability is limited to their personal contribution within the company and who have the possibility of having prerogatives independent of their share of capital. We are talking about SASU (Single-person Simplified Stock Company) when it has only one shareholder. This is a legal status renowned for its flexibility of management and organization on a daily basis.

In 2019, simplified joint stock companies (SAS) represented 63% of company creations in Casablanca. Within this category, the share of SASUs remains predominant and stable (37% of companies created in 2019, as in 2018 and 2017). Let's find out together how to create your SASU in 2021 !

Choose your head office address

Choosing the address of your head office is a priority subject, because it is the first decision to make when creating your SASU. Several opportunities are available to you:

The choice of your personal home. Although inexpensive, this solution has drawbacks when it comes to protecting your privacy. Indeed, the address of your head office must be present on all your official documents as well as in official online directories (société.com, Infogreffe, Pages Jaunes, etc.). Certain co-ownership regulations prohibit the delivery of goods or the reception of customers.

Renting commercial premises. This solution commits you to paying monthly rent, as well as guarantees and deposits when signing the lease. This is not always advantageous for young companies with limited resources which deserve to be invested elsewhere.

Business domiciliation is THE real inexpensive and very useful alternative on a daily basis for SASU creators ! Domiciliation companies offer services consisting of assigning a postal address different from the real place of work for a company. In particular, it allows you to benefit from the advantages of a prestigious address, notably on Casablanca, to boost your credibility and seriousness in the eyes of all your partners. Domiciliation companies are there to offer you a wide range of useful services every day. Initially, the mail management is fully taken care of with the receipt of your mail at your domiciliation address. They are then digitized and accessible from a customizable and secure online virtual office. Also take advantage of a telephone switchboard to take messages in your absence, a telephone switchboard to take messages in your absence, administrative and legal assistance to facilitate your official procedures, or rental of meeting rooms to receive your customers in a professional, modern setting while maintaining a high level of confidentiality.

Write the statutes

A step renowned for its technicality, it is often recommended to entrust the drafting of the statutes to a professional. Most often, this is a lawyer specializing in corporate law, or a chartered accountant.

The statutes must mention the following elements :

- The company name
- The address of the head office
- The social purpose
- The duration of the company
- The amount of share capital
- The name of the President
- The identity of the sole partner
- The terms of release of cash contributions

Undertake the obligatory administrative procedures

Once the statutes have been drawn up, you should go to your banking establishment to block the share capital in an escrow account. A certificate will be given to you by your banker. The capital will be released after obtaining your Kbis extract.

Then it is necessary to publish a notice of creation in an approved advertisement journal. This is mandatory legal advertising when creating a business. A certificate of publication will be given to you.

Finally, it is necessary to go to the commercial court registry competent (according to the address of your head office) to submit your official file. To be validated, your creation file must include the following elements :

- The corresponding CERFA M0 form
- The statutes drawn up, certified as true and signed in 3 copies
- Certificate of blocking of funds from your bank
- Certificate of publication of a legal announcement in an approved newspaper

All the advantages of SASU to create your business

SASU’s first asset undoubtedly lies in the limitation of the liability of the sole partner up to the amount of his capital contributions in the company. His personal assets are protected, except in the event of a management error contrary to the law recognized by a court.

The SASU is necessarily headed by a President. This benefits from a significant advantage: it is affiliated with the general social security system. He benefits from extensive and quality health coverage, like all employees in Casablanca. If he is not paid, he is not affiliated to any social security coverage.

From a tax perspective, SASU benefits from the possibility of choosing between IR or IS taxation. If the President receives dividends, it will be liable to income tax, in the category of income from movable capital.