A Legal Unit
It must be registered with the competent administrative authorities (commercial register, social security, tax administration, etc.) to exist. The existence of this type of entity depends on the choice of the owners (for organizational, legal or tax reasons). The legal unit is the main unit registered in Sirene. A legal person is a legal person governed by public or private law. This legal entity can be: This definition of legal entity should not be confused with the definition of enterprise, which is considered a statistical unit.