SLU
A single-member limited company owned by one shareholder but legally separate from that person.
It has separate legal personality and separates company assets from the shareholder's assets. Its accounting and tax obligations are those of a full company.
An example
It is a common form for someone setting up an activity alone in the Principality.
The typical mistake
Assuming one shareholder means fewer obligations. It does not: an SLU still keeps full accounts and prepares annual accounts.
How it appears in AndCompta
An SLU is a separate entity in your account with its own chart of accounts, calendar, and permissions. If you manage two, their data never mixes.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.