Should we change to a SARL?
We are about to change regimes from a micro (service industry) to either a reel or SARL. Is there anywhere available a comprehensive list of charges allowed on your chiffre d’affaires, I am particularly looking for any charges you can claim for operating a business from your home premises and anything else we may have missed or simply dont know about!
Secondly we are trying to calculate our social charges and taxes if we operate as a sarl. After calculating company profit and paying 15 and 33% corporation tax I have been told there is an abattement of 40% that can be taken before before being subject to a 12% dividend tax i.e. company profit 50,000, abattement 20,000, dividends 30,000 being subject to 12% income tax. Is this correct?
I also understand that if we change our regime mid year, in our case TVA would be applied from the month after we passed our turnover under a micro but the whole years chiffre d’affaires would be subject to the new regime i.e. for us a reel or SARL?