The tables hereafter shown in this document compare the main legal structures mainly used in France, available to entrepreneurs.
We have included in this table several commercial-type enterprises as well as two cases of non-commercial structures.
The cases for commercial-type companies are:
- E.I. (Entreprise Individuelle) – Individual Enterprise;
- E.U.R.L. (Entreprise Unipersonnelle à Responsabilité Limitée) – Enterprise with limited liability;
- S.A.R.L (Société A Responsabilité Limitée) – Company with limited liability;
- S.A. (Société Anonyme) – Private Company;
- S.A.S. & S.A.S.U (Société par Actions Simplifiées – Société par Actions Simplifiées Unipersonnelle) – Companies with stock actions simplified;
- S.N.C. (Société en Nom Collectif) – Collectif ownership company;
- S.C.O.P. (Société Coopérative et Participative) – Cooperative and Participative Company.
The two non-commercial structures are:
- Associations, which are useful to philanthropic entrepreneurs or commercial types, with non-competitive activities;
- The S.C.I. (Société Civile Immobilière) which are useful for the organization of real estate assets.
The following criteria will be further developed:
- Number of partners;
- Management style;
- Responsibility of partners;
- Responsibility of leaders;
- Capital amount and contribution release;
- Contributions in kind;
- Net profit taxation;
- Executives’ compensation tax regime;
- Social scheme for managers;
- Social scheme for partners.
COMMERCIAL COMPANIES
NON-COMMERCIAL COMPANIES
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