Airbnb concierge legal status: micro-entreprise or SAS?

Choosing the right legal structure is one of the first strategic decisions when starting a short-term rental concierge business. This choice directly impacts your taxes, your social protection, your credibility with property owners, and your ability to grow. And contrary to what you often read, there is no universally better structure: everything depends on your personal situation, your ambitions, and your time horizon.

In this article, we compare the three most common legal structures used by concierge operators in France: the micro-entreprise, the SARL/EURL, and the SAS/SASU. With concrete figures, a comparison table, and a clear decision framework.

The micro-entreprise: simple, fast, but limited

The advantages

The micro-entreprise (formerly auto-entreprise) remains the go-to structure for getting started, and for good reason:

• Set up in 15 minutes on the INPI single window, with no share capital, no articles of association, and no accountant needed.
• Extremely simplified bookkeeping: a revenue ledger is all you need. No balance sheet, no tax package.
• Predictable social contributions: 21.1% of revenue for service businesses (BIC). You only pay when you earn.
• Liberatory payment option: if your reference tax income allows it, you can pay 1.7% income tax on top of social contributions, for a total of 22.8%.
• VAT exemption: below 36,800 EUR in annual revenue, you do not charge VAT. This is an advantage if your clients are private individuals.

The limitations

• Revenue cap: 77,700 EUR/year for service businesses. Beyond that, you automatically switch to a standard tax regime.
• No expense deductions: your real costs (fuel, software, cleaning subcontractors) are not deductible. You pay contributions on gross revenue, not on profit.
• No separation between personal and business assets: in the event of debt, your personal property can be seized (except your primary residence).
• Less professional image: some high-end property owners or institutional investors prefer to work with a registered company.
• Cannot take on partners: the micro-entreprise is by definition a sole-trader structure.

Ideal for

Concierge operators starting out alone, managing fewer than 10 properties, and with annual revenue below 60,000 EUR. It is the best structure for testing your concept without financial risk.

The SARL / EURL: protecting your personal assets

The advantages

• Liability limited to contributions: your personal assets are protected. In the event of bankruptcy, you only lose the capital invested in the company.
• Deduction of actual expenses: all your business expenses (vehicle, software, subcontractors, phone, insurance, etc.) reduce your taxable base.
• Flexible remuneration: you decide how much to pay yourself and how much to keep as cash in the company.
• TNS (self-employed) status: social contributions for the majority manager run around 45% of net remuneration. That is high, but pension and health contributions are included.
• Can take on partners: a SARL can have up to 100 shareholders.

The disadvantages

• More administrative formality: drafting articles of association, registering with the court registry, publishing a legal notice (around 200 EUR), and maintaining full accounts.
• Setup cost: budget between 500 and 1,500 EUR if you use an accountant or an online legal service.
• An accountant is effectively mandatory: annual budget of 1,200 to 3,000 EUR.
• Statutory rigidity: amending the articles (changing the business purpose, adding a partner) requires a general meeting and formalities at the court registry.

Ideal for

Concierge operators managing 10 to 30 properties, with significant expenses to deduct, who want to protect their personal assets while keeping social contributions at a reasonable level.

The SAS / SASU: maximum flexibility

The advantages

• Great statutory freedom: the articles of a SAS are drafted with very few constraints. You can include tailored clauses for partner entry and exit, governance, and more.
• Assimilated employee status: the SAS president is affiliated with the general social security scheme. Better health and pension coverage than a TNS.
• Advantageous dividends: unlike the SARL where dividends paid to the majority manager are subject to social contributions (beyond 10% of share capital), SAS dividends are only subject to the flat tax of 30% (12.8% income tax plus 17.2% social levies).
• Strong professional image: the SAS is the preferred structure of startups and growing companies. It reassures partners and investors.
• Easier to raise funds: if you plan to bring in investors, the SAS is the ideal vehicle.

The disadvantages

• High social contributions on remuneration: approximately 65% in employer and employee contributions on the president's gross salary. To take home 2,000 EUR net, the total cost is around 3,300 EUR.
• No remuneration means no social protection: unlike the TNS who contributes even on low pay, a SAS president who pays themselves nothing has no coverage.
• Setup and running costs identical to the SARL: same formalities, same need for an accountant.

Ideal for

Ambitious concierge businesses (30+ properties), those planning to take on partners or raise funds, and managers who prefer a mixed pay strategy (small salary plus dividends).

Comparison table

* In a SARL, dividends paid to the majority manager exceeding 10% of share capital are subject to TNS social contributions (~45%).

When to move from micro-entreprise to a company?

The switch becomes relevant when at least two of these conditions apply:

• Your revenue exceeds 50,000 EUR/year: at this level, your real costs (not deductible under micro) weigh heavily. The standard regime inside a company often becomes more advantageous.
• Your expenses represent more than 30% of revenue: if you spend 20,000 EUR on cleaning subcontractors, software, and travel, you pay social contributions on all of it under micro, whereas those costs would be deducted inside a company.
• You want to take on a partner: impossible under a micro-entreprise.
• You need institutional credibility: to sign contracts with real estate agencies, tourist residences, or investors.
• You want to protect your personal assets: as soon as financial risk increases.

A concrete example

Take a concierge with 60,000 EUR in revenue and 18,000 EUR in real annual expenses:

• Under micro-entreprise: social contributions = 60,000 x 21.1% = 12,660 EUR. Income before tax = 60,000 - 12,660 = 47,340 EUR. But the 18,000 EUR in expenses are not deducted.
• Under EURL (corporate tax): taxable profit = 60,000 - 18,000 - manager remuneration. If you pay yourself 24,000 EUR (social contributions included, roughly 10,800 EUR), company profit = 60,000 - 18,000 - 24,000 = 18,000 EUR, taxed at 15% (SME corporate tax rate) = 2,700 EUR. The remaining 15,300 EUR can be paid out as dividends or reinvested.

In this scenario, moving to a company saves several thousand euros per year.

Our recommendation

For 90% of concierge business founders, the ideal path is:

1. Phase 1 (0-12 months): micro-entreprise. Test your concept, find your first property owners, and refine your processes.
2. Phase 2 (12-24 months): once you approach 50,000 EUR in revenue, or your expenses exceed 25% of revenue, switch to an EURL or SASU.
3. Phase 3 (24+ months): if you take on partners or target strong growth, the SAS offers the best flexibility.

Our chapter 2 of the training program covers each scenario in detail with contribution simulators. Also try our concierge quiz to assess your profile and get a personalised recommendation.

📚 Go further: Discover our training on choosing the right legal structure to start and grow your concierge business.