First of all, it is important to note that the taxation of SARLs is complex and includes several regimes and options. It is important to be well informed and to be accompanied by a professional to choose the tax regime best suited to your situation.
Default tax regime: corporate tax (IS)
SARLs are, in principle, subject to corporate tax (IS). This middle east mobile number list tax is calculated on the company’s taxable profit. In the absence of profits, no tax is due.
There are two tax rates:
15% on profits below €42,500
25% on profits over €42,500
Conditions to benefit from the een deel ervan plaatsen op reduced rate of 15%:
Turnover less than 10 million euros
Fully paid-up share capital
Holding of at least 75% of shares by individuals or legal entities whose turnover is less than 10 million euros
SARL partners have the option of opting for income tax (IR). In this case, it is not the companies that are taxed, but the partners, in proportion to their share in the share capital.
VAT: several possible regimes
The VAT regime applicable to an SARL depends on its turnover and its activity.
Possible diets:
Basic VAT exemption: VAT exemption for SARLs whose aqb directory turnover is below certain thresholds (€91,900 for commercial activities and €36,800 for the provision of services).
Simplified actual VAT regime: annual VAT declaration for SARLs whose turnover falls between certain limits (€188,700 and €840,000 for commercial activities and €77,700 and €254,000 for the provision of services).
Normal VAT regime: monthly VAT declaration for SARLs whose turnover exceeds the thresholds of the simplified actual regime.
Other taxes: CFE and CVAE
SARLs are also liable for the business property tax (CFE) and the business value added tax (CVAE).
CFE: annual tax calculated on the rental value of the premises occupied by the SARL.
CVAE: concerns companies whose net turnover is greater than €152,500 and which are liable for the CFE.
Advantages of an SARL
The SARL offers many positive points, such as a secure legal framework, optimized social charges and a structure adapted to family projects, making it ideal for entrepreneurs seeking stability and protection.
