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 Doing Business in France

 

 

 

Limited-liability one-man business
)

 

Limited-liability company (SARL)

 

Limited company (SA)

 

Partnership limited by shares

 

Simplified joint-stock company (SAS)

 

Key assets

- Simple (1 partner) and limited costs
Tax transparency possible (income tax)

two or more partners and limited costs. Corporation tax mandatory (15-33%)

 

Structured for "monitored delegation"
- Organization of the capital (5)

Structured for a high degree of delegation
statutory arrangements possible

Great freedom :
1 partner minimum
statutory arrangements possible (7)

Managers

1 manager who is a partner or not

1 or several partners, who may be partners or not

3 directors including the Chairman, or
1 board of directors (up to 3) and 1 supervisory board (4)

1 or several managers who may be partners or not

1 Chairman (possibility to provide for a board which he heads)

 

Minimum capital

0

0

37,000 € (1)

0

37,000 € (8)

Partners / shareholders

1

2 to 50

7 minimum

2 or more partners

1 minimum, natural person or legal entity

Blocking minority

possible

1/4 of the shares + 1

1/3 of the shares + 1

Statutory freedom

Statutory freedom

Liability of partners or shareholders

Limited to contributions

Limited to contributions

Limited to contributions

Partners : Undetermined and joint liability
Silent partners: Limited to contributions

Limited to contributions

Specifics

Registration fees in case of transfer (6)

Registration fees in case of transfer (6)

Auditor mandatory

 

Auditor mandatory

Tax regime

Corporate or income tax

Corporate tax

Corporate tax

Corporate or income tax

Corporate tax

 

(1) possibility to pay up only half upon setting up the business for contributions in cash, and the remainder over 5 years (2) possibility to have variable capital (3) 1 to 5 members, who can be shareholders or not (4) 3 to 5 shareholder members (5) resort to third party capital and issue of more sophisticated securities (6) 4.80% of the selling price, paid by the buyer (7) relationships between shareholders, management, organization, and capital transfer (8) public issues forbidden.

 

 

 

 

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