https://www.jouffroyfinance.fr/en/taxation/fiscalite/https://www.jouffroyfinance.fr/en/taxation/fiscalite/https://www.jouffroyfinance.fr/en/taxation/fiscalite/https://www.jouffroyfinance.fr/en/taxation/fiscalite/{"id":7157,"date":"2018-10-30T13:38:06","date_gmt":"2018-10-30T13:38:06","guid":{"rendered":"http:\/\/www.jouffroyfinance.fr\/en\/uncategorized\/fiscalite\/"},"modified":"2019-02-03T19:19:28","modified_gmt":"2019-02-03T19:19:28","slug":"fiscalite","status":"publish","type":"post","link":"https:\/\/www.jouffroyfinance.fr\/en\/taxation\/fiscalite\/","title":{"rendered":"Will the dividends of the minority managers of SARL and the presidents of SAS be soon subject to social contributions?\u00a0"},"content":{"rendered":"

Will the dividends of the minority managers of SARL and the presidents of SAS be soon subject to social contributions?<\/h4>\n

<\/p>\n

This is what is advocated by a very well-argued report that was submitted to the Government (at its request) by the General Inspectorate of Finance and the General Inspectorate of Social Affairs.<\/p>\n

Even if the authors of this report say that it is not possible at the moment to conclude with certainty that the increase in the number of SAS or SASU actually responds to a desire to optimize entrepreneurs.<\/p>\n

In view of the fact that the dividends of the Majority Managers are subject to social security contributions, they nevertheless note that, in 2014 alone, the loss of return on social security contributions to the SSI (formerly RSI) related to the transformation of SARL into SAS can to be estimated at 68 million euros.<\/p>\n

Similarly, they find that the average amount of dividends distributed in SAS is twice as high as in comparable limited liability companies.<\/p>\n

Thus, this amount has risen, again in 2014, to 85,862 \u20ac in SARL converted into SAS, against 39,861 \u20ac on average in LLCs that have remained.<\/p>\n

In addition, the number of SAS and SASU creation continues to grow, which augurs even greater losses for the SSI (formerly RSI) …<\/p>\n

So what must be done to save the RSI (now the SSI) already badly in point?<\/h4>\n

It is simple: it is sufficient, according to the report, to broaden the scope of the measure of subjection to salaried assimilated executive officers, that is to say to the Presidents of SAS or SASU as well as to the Minority Managers or egalitarians of SARL.<\/p>\n

Admittedly, this measure would not directly benefit the ISS (formerly RSI), since the dividends would in this case be subject to contributions from the general plan (salary and employers).<\/p>\n

But it would allow to approach a financial neutrality of the reform all social organisms taken together<\/p>\n

Understand that none of these schemes would be more interesting than another<\/p>\n

And the financial losses of the SSI (formerly RSI) could be offset by the general scheme.<\/p>\n

LLCs at the I.R. also in the crosshairs.<\/h4>\n

Currently, are not subject to contributions in a LLC at I.R. dividends of partners who carry on an activity within the company.<\/p>\n

Thus, in a joint-stock company where only one of them works within the company, it is sufficient to entrust the majority of the shares to the one who does not work there so that the majority of the distributable profit escapes the social contributions. .<\/p>\n

Here again, a shortfall for the SSI (formerly RSI), which could be filled, according to the report, by incorporating in the assessment base the dividends received by the spouse of company directors at the I.R.<\/p>\n

When will the dividend liability be decided?<\/h4>\n

When he had made the order in February 2016, the Government had requested that this report be submitted before the end of the summer so that, if necessary, it can be taken into account in the finance laws for 2017.<\/p>\n

The deadlines have been respected but, as the budget bills are now known, it is clear that they do not contain any of the recommended measures for the moment.<\/p>\n

Probably the proximity of the next election is for something. But it is likely that at the next favorable opportunity, this report will not fail to come out of the closet …<\/p>\n

In France, the rulers can change, the administrations remain …<\/p>\n

Source:<\/strong> Changes in the base and methods for calculating and collecting the social contributions of self-employed workers – Report of the General Inspectorate of Finance and the General Inspectorate of Social Affairs – July 2016.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Will the dividends of the minority managers of SARL and the presidents of SAS be soon subject to social 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