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SARL
Limited
liability company |
EURL
Unipersonal
company with Limited
Responsibility |
Capital
Minimum release of 20%
with the subscription,
the balance in the 3 years.
A number of associates
Minimum 2 persons or
entities.
Maximum 50 persons or entities.
Nomination of the
managers
Managers are named by
amended or decision of associated
representing more half of the
capital except stronger majority
envisaged by amended.
Operation and decision-making
power
Current decisions
catches by the manager. Majority
of the 3/4 for amended
modifications (AGE).Majorité in
a number of associated accounting
for the 3/4 with the social
shares for the transfers with
shares with thirds (AGE). Simple
majority for other decisions of
management (AGO).
Auditor is obligatory since it
exceeds thresholds.
Responsibility for
leaders
Manager responsibility
can be extended beyond his
contributions for the social
debts in event of management
fault or if he gave personal
guarantees.
Responsibility for
associates
Limited to contributions.
Transmission of the
social rights
Agreement of the
associated majority with a third.
Free between associates, joint,
ascending, descendants except
restrictive provision of amended.
Social status of the
leaders
Majority manager:
Mode of the nonpaid self-employed
workers. No the insurance
unemployment UNEDIC Possibility
of subscribing optional
complementary insurances for
deductible fiscally (precaution,
job loss, old age).
Minority manager:
Social Security system of the
employees. No the insurance
unemployment except contract of
real employment cumulable with
its mandate. To question the
ASSEDIC to know their position on
the reality of the contract of
employment. In the event of joint
management, each manager is
regarded as majority since the
joint managers hold more half of
the social shares (also notices
valid for the tax consequences).
Social status of the
spouse working in the company
Social status of the
spouse working in the company:
1) United paid subjected to the
employees mode . Insurance
unemployment UNEDIC (Question the
ASSEDIC to know their position on
the reality of employment
contract).
2) United majority manager
subjected to the mode of the non
wage-earning persons. Voluntary
insurance unemployment.
3) United minority manager
subjected to the mode of the
employees. No the insurance
unemployment except contract of
real employment. To question the
ASSEDIC to know their position on
the reality of the contract of
employment. In the event of joint
management, each manager is
regarded as majority since the
joint managers hold more half of
the social shares (also notices
valid for the tax consequences).
Tax characteristics
Limited liability
company subjected to the
corporation tax, tax system of
common right.
Tax on transfers
Tax on shares transfer
and benefit.
Exemption under certain
conditions.
Income on benefit
Corporation tax. Income
tax category B.I.C. for the S.A.R.L.
of family. If the associate is a
joint stock company, it
incorporates its share in its own
benefit.
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Capital
Minimum release of 20%
with the subscription,
the balance in the 3 years.
A number of associates
1 person or entitie.
Nomination of the
managers
The manager can be
either the single associate or a
third named by him.
Operation and decision-making
power
Current decisions
catches by the manager.
Other decisions (amended
modification ....) made by the
single associate.
Auditor is obligatory since it
exceeds thresholds.
Responsibility for
leaders
Limited under the same
conditions as S.A.R.L.
Responsibility for
associates
Limited to contributions.
Transmission of the
social rights
Possible.
If partial transfer with one or
several people transformation
into S.A.R.L.
Social status of the
leaders
Even as majority manager
of limited liability company:
Mode of nonpaid self-employed
workers. No unemployment
insurance UNEDIC Possibility of
subscribing optional
complementary insurances for
deductible fiscally (precaution,
job loss, old age).
Social status of the
spouse working in the company
1) United paid subjected
to the mode of the employees.
Insurance unemployment UNEDIC (Question
the ASSEDIC to know their
position on the reality of
employment contract).
2) United manager, always
subjected to the mode of the non
wage-earning persons, not of
insurance unemployment INEDIC.
Possibility of subscribing of the
deductible optional complementary
insurances fiscally (precaution,
job loss, old age).
3) United remunerated
collaboration.
Tax characteristics
Limited liability
company subjected to the
corporation tax, tax system of
common right.
Tax on transfers
Tax on shares transfer
and benefit.
Exemption under certain
conditions.
Income on benefit
According to option:
Income tax category B.I.C. or B.N.C.
Corporation tax.
B.I.C.: Industrial and Commercial
benefit
B.N.C.: Benefit noncommercial |
ENTREPRISE
INDIVIDUELLE
One-man
business |
SA
Limited
company with board of directors |
Capital
No capital.
Number of associate
None: 1 physical person:
the contractor.
Nomination of the
managers
None: 1 physical person:
the contractor.
Operation and decision-making
power
Personal decisions of
contractor.
Responsibility for leader
The company = the
contractor.
Unlimited liability on the goods
for the contractor and those of
the community if he is married
under the legal mode.
Social status of leader
Mode of the nonpaid self-employed
workers for the risks old age,
disease, family benefits. No
unemployment insurance.
Possibility of subscribing
optional complementary insurances
for deductible fiscally (precaution,
job loss, old age).
Social status of the
spouse working in the company
1) United collaborator
not remunerated subjected to the
mode of the non wage-earning
persons as having right.
2) United paid subjected to the
mode of the employee, insurance
unemployment UNEDIC.
Income on benefit
Income of the company =
returned of the contractor with
option between:
- micro mode.
- mode of simplified reality.
- mode of normal reality limited
by the law.
Tax statute of the leader
Income of the contractor
subjected to the I.R. ( B.I.C., B.A.
or B.N.C. category).
Remuneration of paid spouse I.R.
(category of processing and wages).
B.I.C.: Industrial and Commercial
benefit
B.A.: Agricultural Benefit
B.N.C.: Noncommercial benefit |
Capital
Minimum release of 50%
with the subscription,
the balance in the 5 years.
Number of associate
Minimum 7.
Nomination of the
managers
3 administrators at
least (24 with more) are named by
amended or the general meeting (half
of the voices plus one) and
appoint among them a president.
The board of directors can name
in more one general manager (shareholder
or not).
Operation and decision-making
power
Current decisions: board
of directors and Chairman and
managing Director.
Majority of the 2/3 for amended
modifications (AGE)
Simple majority for decisions of
management (AGO).
Responsibility for the
leaders
Chairman responsibility
and more rarely for
administrators can be extended
beyond their contributions for
the social debts, in the event of
management fault, or personal
guarantees.
Responsibility for
associates
Limited to the
contributions
Transmission of social
rights
Free, except restrictive
for sale with thirds.
Social status of leaders
President and General
manager:
- Employees Mode.
- No unemployment insurance. (Possibility
of subscribing optional
complementary insurances for
deductible fiscally (precaution,
job loss, old age)), except
contract of real employment
cumulable with its mandate (Question
the ASSEDIC to know their
position on the reality of
employment contract).
Social status of the
spouse working in the company
Spouse of the chairman:
mployees mode, insurance
unemployment UNEDIC.
Tax on transfers
Tax on shares transfer
and benefit.
Exemption under certain
conditions.
Income on benefit
Corporation tax.
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