FAQ : Which company status to choose ?
Minimum share capital, taxation method, number of partners...
There are many criteria to take into account when choosing the status of the company.
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Choice of company status
Sole proprietorship (EI) Sole proprietorship with limited liability (EIRL) | One-man business with limited liability (EURL) | Limited liability company (LLC) | Public limited company (SA) | Simplified joint stock company (SAS)
Single-member simplified joint stock company (SASU) | General partnership (SNC) | The production cooperative society (SCOP) | |
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Associate(s) | The individual entrepreneur | A natural or legal person | 2 to 100 natural or legal persons | At least 2 individuals or companies (or 7 for listed companies) | At least one person or company | At least 2 individuals or companies | The company's employees (up to a minimum of 51% of the capital) and possibly external investors |
Manager(s) | The individual entrepreneur | One or more managers (natural persons) | One or more managers (natural persons) | A board of directors of 3 to 18 members, with a president appointed among them | A president (natural or legal person), obligation of a legal representative | One or more managers (natural or legal persons) | An officer or manager elected by the majority partners |
Share capital | - | Free | Free | At least 37 000 €. | Free | Free | 30 € minimum in SCOP SARL or SAS and 18 500 € for SCOP SA |
Social regime of the manager(s) | Self-employed person | Non-salaried worker (single partner) or employee-like (several partners) | Non-salaried worker (majority manager), assimilated employee (equal or minority manager) | Assimilated employee (Chairman of the Board of Directors) | Assimilated employee (president) | Self-employed person | Assimilated employee (director and officers of the company) |
Taxation of profits | Income tax (possibility of corporation tax under conditions in individual limited liability company) | Income tax (natural person - possibility of corporate tax), corporate tax (legal person) | Corporate tax in most cases | Corporate tax in most cases | Corporate tax in most cases | Income tax (share of the partners' profits), corporate tax option available to the company | Corporate income tax |
Go further on company statutes:
Article from economie.gouv : https://www.economie.gouv.fr/entreprises/entreprise-choisir-statut-juridique
Your rights: https://www.service-public.fr/professionnels-entreprises/vosdroits/F23844
Our services : https://legalcity.fr/creez-votre-entreprise/