June 8, 2021
Find out everything you didn't know (or rediscover what you knew but more simply) about SAS!
The SAS is the second most common form of company in France. It is characterised by the following elements:
Other decisions may be taken in accordance with the provisions of the Statutes, which shall prevail.
The company name and the words "SAS" or "société par action simplifiée" must be indicated together with the share capital on all acts and documents intended for third parties (invoices, contracts, etc.).
Therefore, with the exception of a personal commitment (guarantee) or particular circumstances (too direct interference in the management of the SAS), the partners of the SAS only bear the losses up to the amount of their contributions.
The social charges of the Chairman of the SAS are similar to those of a salaried employee (approximately 22.8% of salary social charges and 40% of employer social charges). On the other hand, those of a majority manager of a SARL are subject to the TNS regime - non-salaried worker (i.e. approximately 36%).
The Blendy by Cogesten teams are at your disposal for any questions about the legal status adapted to your activity. And also to set up your QuickBooks system and your accounting accordingly. Contact us now.
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