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.
LEGALCITY OFFERS YOU A SUMMARY TABLE ALLOWING YOU TO MAKE YOUR CHOICE AND TO PERFECTLY FILL IN YOUR CREATION FORM ON ITS WEBSITE.
If you are not sure of your choice of articles of association or if you wish to be accompanied, we have negotiated the lowest price on the market allowing you to obtain validated articles of association drafted by one of our partner lawyers.
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) | |
|---|---|---|---|---|---|---|---|
| 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/
