The project holder wishes to benefit from special social protection

Depending on its wishes in terms of social security and contributions, it will be in the interest of the project proponent to opt for a particular structure. For best accountancy training Best school of accountancy In Lahore. Its social system can be described as "non-salaried" or "assimilated employee". The cost of social contributions for non-salaried employees is generally lower than for salaried employees; It being specified that they enjoy less protection.

In particular, the head of an SA, a SAS or a SASU or the non-associated minority or equal partner of an LLC are treated as employees. The majority manager of an LLC or a EURL, the head of a sole proprietorship, an EIRL or all the partners of a SNC are considered to be non-employees.

Finally, the bearer must pay particular attention to the social status he wishes to concede to his spouse. Indeed, if the latter participates in the activity or holds the status of associate, it may, in certain legal structures, have a special status. This applies in particular to the collaborative spouse open to sole proprietorships and to the SARL / EURL, the employed spouse open to sole proprietorships and companies or the associated spouse open to companies.

The project manager optimizes his personal tax situation

In the area of ​​taxation of professional profits, two schemes exist: the corporation tax (IS) or the income tax (IR) . Each legal status has its own tax regime (IS or IR). In the first case, it is the company that pays the tax on the profits it has made. If it wishes to distribute them to its partners, the latter will be taxed on income tax on the dividends they received after a deduction intended to take into consideration the IS already paid by the company. In the second case, it is the partners who directly pay the tax on their share of profits, irrespective of whether the income has been distributed or not.

The self-company, the sole proprietor, the EIRL, the EURL whose sole shareholder is a natural person and the SNC are subject to income tax (EIRL, EURL and SNC May opt for taxation at the IS).

SA, SAS or SASU, SARL or EURL whose sole shareholder is a legal person are subject to corporation tax. Two main derogations exist at their level: the SARL has a so-called "family" character and the other SARL, SAS, SA or SASU temporarily opting for the IR. Attention however, many conditions must be met to benefit from it.