What is best way to set up a foreign shareholder/partner, taxes etc. in France?

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I am moving to France and looking to set up a consulting business in France, together with a South African resident/citizen partner on a 50:50 basis. We would probably be billing up to 100,000 euros per year, and I would need to transfer up to half of that to my partner as salary or on invoice. As per previous, my wife is looking to set up as an auto-entrepreneur with her reflexology practise

  1. Which would the best business entity to set up in France all things considered - including taxes?
  2. What corporate and individual tax rates could I expect?
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