Create your company
Through Micco

The sole shareholder of a company is liable for the company's debts only with the amount of its capital contribution, with a minimum capital contribution of €1.

If the sole shareholder of the company is also the proprietor of the company, he has the status of TNS (non-salaried worker), i.e. self-employed.

Easy to set up and manage, and you can choose to pay income tax (IR) or corporate tax (IS)

With EURL, you can expand your company by simply changing your articles of associations

Max Revenue on sale of goods: 188 700€; Max Revenue on service: 77 800€

This is ideal if you are currently a solo entrepreneur but the company is likely to recruit new shareholders in the future, and you wish to opt for the IS (corporate tax) form of filing your tax return.

The company can only have one person

No TVA (VAT Value Added Tax)

The application process is simple and you can apply online

Low tax rates and simple tax filing

If the turnover exceeds the prescribed threshold for two consecutive years, it must be transferred to another company.

The tax return form can only be IR (Individual Income Tax).

It is suitable for early-stage entrepreneurs who have ideas and want to try out whether their ideas are feasible at the lowest cost.

No registered capital

The business and the sole proprietor are legally the same entity

The sole operator of the company will be responsible for the company's debts with all of his property

The company's income will be the operator's only income, and the only form of tax return can be IR (individual income tax).

The salary paid to the operator cannot be offset from the company's income.

The sole proprietor of the company has the status of TNS (unpaid worker), that is, self-employed

Suitable for entrepreneurs engaged in personal small business.

Half of the registered capital must be invested at the beginning, and the rest can be invested over a period of 5 years.

Shareholders have significant freedom to determine how SAS is organized, operated and managed

The executive committee can be composed of 3 to 5 general managers, appointed by the board of directors and subject to the supervision of the board of directors.

At least two shareholders, and the shares can be bought and sold freely and withdrawn freely.

The company is only liable for the amount of shares invested

SAS companies cannot sell shares to the public, but are generally suitable for companies that are about to go public in the short term.

The Chairman of the Board of Directors is treated as a salaried institutional worker.

Easy to convert SAS to a SARL (Limited Liability Company) or other forms

Popular among entrepreneurs, especially small businesses, SMEs and startups. Its flexibility in management is the biggest advantage of SAS.

No minimum limit on registered capital, it can also be cash, physical or industrial investment

Minimum of 2 shareholders, maximum of 100

Partners are liable only to the extent of their capital contribution

SARL pays IS (corporate tax) by default, and depending on revenues, partners may choose to pay IR (individual income tax) under special conditions, but only for the first five financial years.

Salaries paid to legal representatives can be offset against corporate earnings unless you choose to pay individual income tax (IR)

If the legal representative holds a minority or the same number of shares as the other shareholders, he/she is treated as a salaried worker; if he/she holds a majority of shares, it is treated as a TNS (non-salaried worker).

Looking for the type of company that offers freedom and flexibility?This is the ideal choice for you.

All members must be blood relatives or in-laws in the same family (marriage or PACS)

Same characteristics as a SARL, with the only difference being the operation of a family business.

Capital gains tax exemption for sale of company shares

By default, IS (corporate income tax) is chosen, but shareholders can choose to pay IR (individual income tax) indefinitely

Each partner can offset their personal tax liability against the company's losses based on their shareholding in the family limited company

Double taxation on profits can be avoided and if your company is profitable, as a partner in a family limited liability company you only have to pay IR (Individual Income Tax)

You can fully benefit from the LMNP (Location meublé non-professionel), which allows taxpayers to benefit from tax deductions for the purchase of a new or used property with the intention of renting it furnished

Ideal if you want to set up a family business company with the main purpose of making large investments in real estate.

Established by at least two partners that jointly acquire a property for the purpose of renting it out and receiving rent

Easier to manage and transfer shares than other legal forms

Protect your personal assets

IR (individual income tax) or IS (corporate tax) to choose makes lots of felexibility

The main purpose cannot be house-flipping

Can be exempted from inheritance tax, gift tax, etc.

To buy house/apartments with families, friends, partners, SCI is your best choice.