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Business taxation depends on the choice of legal structure.
• Sole ownership :
Tax assessment : the company director is liable for income tax in the BIC category (industrial and commercial profits) or the BNC category (non-commercial profits).
Tax option : the company director has the choice between the "micro entreprise", "réel simplifié" and "réel normal".
• Limited liability Company under Sole Ownership (EURL) :
Tax assessment : no taxation at the company level; the sole partner is liable for income tax in the BIC or the BNC category. The director is liable for income tax, either in the BIC or the BNC category or the remuneration category.
Tax option : "réel simplifié" or "réel normal", depending on annual turnover.
• Limited Liability Company (SARL) :
Tax assessment : no taxation at the company level; each partner is personally liable for income (on his share of the profit) in the BIC category; possibility of opting for corporate tax for family SARLs. The director is liable for income tax in the BIC category.
Tax option : "réel simplifié" or "réel normal", depending on annual turnover.
• Partnership (SNC) :
Tax assessment : corporate tax with possibility of opting for income tax. The minority partner is liable in the salary category; the majority partner is liable in the director remuneration category.
Tax option : "réel simplifié" or "réel normal", depending on annual turnover.
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