How to Set up an EURL or even a SARL
Créer une EURL en ligne pour 99€ HT Simple, Rapide et Efficace.
(firmenpresse) - Developing a little to medium operating entity: realize the distinct company structures accessible...
With an EURL, the business is wholly owned by a single person and managed as a restricted liability single shareholder corporation. The gérant or managing director/company secretary - has sole legal duty for operating with the company. It really is not important that this individual be the business owner. It might be an individual operating on a non-salaried basis as gérant non rémunéréé.
Inside the case of a SARL, the business must have a minimum of two and maximum of one hundred partners.
In each the EURL and SARL the company might be established with any amount of capital from €1. The owner or owners' liability is restricted towards the volume of their capital investment.
APCE have far more information and facts on EURL (in French)
APCE have extra facts on SARL (in French)
Setup process
Initially identify in the event the activities from the intended company are regulated and if that's the case, confirm the qualifications and requirements for a licence and liability insurance.
For any full list of regulated professions and the process essential to register: Go to APCE and select the profession in the alphabet tabs (in French)
At this point check out the acceptable local CFE office and request the application forms and guidelines on needed documents.
Write and adopt the statuts
The decision of statuts (articles of incorporation) can have legal and tax implications. Tips is often sought from an accountant or notaire. At this point a managing director (gérant) really should be named.
4 dated and signed copies from the statutes should be lodged together with the Impôts des Entreprises (SIE) inside one month of your date of signatures. This can be done via the CFE.
APCE have a sample document delivering statutes for an EURL (in French)
APCE also possess a sample document providing statutes for any SARL (in French)
Establish a business address (domicile). This might be:
the business manager's home address if they are a home owner
a leased residential address (if agreed by the landlord)
a rented "address" from a business which provides this service (société de domiciliation or possibly a pépinière d'entreprise)
A certificate of domicile will probably be required.
Publish a notice of company formation in an acceptable publication (legal gazette).
APCE have an instance of the text (in French)
Submitting the application for the CFE
The CFE can present the full list of documents expected, proper to the activities with the company getting formed. Nonetheless it'll contain the following:
Two copies on the statutes
A copy with the gazette or the letter submitting information towards the gazette
Certificate of domicile on the company
Named manager's proof of identity
Once submitted, the business is officially open. The CFE difficulties a receipt (récépissé de dépôt de dossier de création d'entreprise) stating that the business is awaiting registration (en attente d'immatriculation). In some cases a exclusive INSEE number can be issued.
Preparations for trading may commence with applications for installation of electricity, phone and opening a company bank account. Also registration with the pensions organisation, company insurance and employee social security.
Note that the complicated nature from the statutes plus the legal and fiscal implications means that the assist and suggestions of an accountant or lawyer is highly suggested. There are several organisations which specialise in setting up EURLs and SARLs in France.
Tax and accounting
This really is complicated along with the guidance of an expert corporate accountant or tax lawyer is advised both ahead of the setup process and throughout the operating of the company.
The company have to submit books annually.
The income of a SARL is going to be assessed for income tax by means of the system of corporate taxation. There is certainly also the facility for any "family business" (SARL de famille), where owners can elect to become taxed via individual income tax.
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