Extract
[...] ANNEXE32 : The present study is based on a married manager, with no other income at home, holding 100% of the capital (1,000 with a global budget of 100,000 ? dedicated to his remuneration. Result compared : - SAS (assimilatedis an employee) ? net manager between 52,800 and 61,200 ? - SARL (TNS) ? net manager between 61,900 and 64,100 ? At the same budget for the company, the SARL TNS generates 8,000 to 12,000 ? of net additional. This gap comes from the lower social cost of TNS. [...]
[...] The taxation of capital gains on the transfer of shares (PFU 30% by default) remains the same as that of the SAS, except for the bar optionthird. Finally, the SARL can combine various devices of allisquarter (QPV, BER, BUD9, crtax editst CIR10/CII11, etc?). These solutions do not depend on the IS/IR choice, but on the location, activity or investments made. The firm notes that these environmental tax devices can themselves, modify the relative interest of a tax regime ofimposition. In the end, the IS tax is suitable for a permanent company to capitalize or master its tax burden over time. [...]
[...] An optimization that reduces social costs to the detriment of rights creates a deficit deferred in time. The firm therefore rules out any recommendation based solely on the criterionisre of the «coût of contribution » without parallel evaluationthe rights suppressed or the ability to reconstitute them by private instrumentss. - Section 5 : Extra-Fiscal Analysis at the Light ofisof a first quantitative study A firstisA simplified quantitative study carried out by the firm (not reproduced in this report but attached as an appendix) shows that at equal budget, the refirm TNS (SARL) dengages a higher net amount for the manager compared to the refirm assimilis an employee (SAS). [...]
[...] However, in practice, France Work is quite restrictive in recognizing this cumulation. It is therefore recommended to obtain a rescrit to secure this situation. In the absence, the president can subscribe a private insurance if he wishes, notably with aupriss of the GSC17 or of the APPI18, in order to ensure a replacement income19. The corresponding contributions are not, however, deductible from the taxable remuneration. [...]
[...] II) SARL General Tax Regime The firm reminds that the SARL is, in principle, subject to corporate tax. This regime creates a tax opacity: as long as the profits remain within the company, the shareholders are not taxed. The tax burden rests on the company up to 42,500 then 25%). This operation allows to manage over time the taxation of shareholders because fiscalitis only involved in the event of dividend distribution (PFU 30% or option barisme). The IR has a clear advantage when the marginal tax rate of associates is higher than the rate of theIS. [...]
