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Forme Juridique
Comparatif des Principales Formes Juridiques
Pièces à Fournir
Sole proprietor business EURL
Private limited company The Classical structure
Simplified Public Limited Company
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Number of associates

  • Individual entrepreneur
Capital sum

  • No worker's capital
Management

  • Individual entrepreneur
Managerial responsibility

  • Total and undefined personal responsibilitys
  • Civil and Penal
Manager's professional status

  • Not an employee
Manager's fiscal status

  • Income tax
    Industrial or commercial profit (BIC) or non- commercial profit (BNC)
Decision-making ?

  • The entrepreneur alone
Auditor

  • No
Transfer

  • Transfer of capital or clientel
  • Sole proprietor's capital transferred into company capital
  • Rental-management
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Private limited company under sole ownership
Number of associates

  • Individual entrepreneur
Capital sum

  • no worker's capital
Management

  • Individual entrepreneur
Managerial responsibility

  • Total and undefined personal repsonsibility
  • Civil and penal
Manager's professional status

  • Non-employee
Manager's fiscal status

  • Income tax, industrial and commercial profit (BIC) or non-commercial profit (BNC)
Decision-making ?

  • Entrepreneur alone
Auditor

  • No
Transfer

  • Transfer of capital or clientel
  • Transfer of capital from sole proprietorship to company
Responsibility

  • Rental or management
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Number of associates

  • Minimum: 2
  • Maximum: 50
    (individual or corporate body)
Capital sum

  • 1 euro minimum: 20% when setting up and the remainder within 5 years
Management

  • Managing director necessarily an individual (one or several associates or a third party)
Managerial responsibility

  • Limited to capital contribution, except special cases
  • Civil and penal
Manager's professional status

  • Minority shareholder: similar to employee
  • Majority shareholder: non-employee
Manager's Fiscal Status

  • Minority shareholder: salaries
  • Majority shareholder: managerial remuneration category, identical to salaries
Decision-making ?

  • The managing director for everyday management
  • Ordinary general meeting for other managerial decisions
  • Extraordinary general meeting for decisions modifying status
Auditor

  • no, unless two of the three following conditions are met:
    :: Balance > 1 550 000 €
    :: Turnover before tax > 3 100 000 €
    :: More than 50 employees
Transfer

  • Transfer of shares between associates, ascendants, descendants and partners (unless necessary approval clause forseen in contract)
  • Transfer to a third party: approval necessary
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Number of associates

  • Minimum: 7 (corporate body or individual)
Capital sum

  • 37 000 €, of which half paid upon setting up and the remainder within 5 years
Management

  • board of directors (between three and eighteen members ) including a president necessarily an individual
Managerial Responsibility

  • Limited to capital contribution, except special cases
  • Civil and penal
Manager's professional status

  • Président: similar to employee
Manager's fiscal status

  • Salaries for the President
Decision-making ?

  • Board of Directors for everyday management
  • Ordinary general meeting for other managerial decisions
  • Extraordinary general meeting for decisions modifying status
Auditor

  • Yes
Transfer

  • Free transfer of shares, unless opposing clause in statuses
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Number of associates

  • Minimum: 1 person (individual or corporate body)
Capital sum

  • 37 000 € minimum, of which half invested at setting up and the remainder within 5 years
Management

  • Statutory liberty
  • Minimum one president, individual or corporate body
Managerial responsibility

  • Limited to capital contribution, except special cases
  • Civil and penal
Manager's professional status

  • President: similar to employee
Manager's fiscal status

  • Salaries for the president
Decision-making ?

  • Statutory liberty
Auditor

  • Yes
Transfer

  • Free transfer
  • Status may include certain clauses (prior approval transfer, unalienability)
LEGAL NOTESClose

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