Salary or dividends
The trade-off in figures for a SARL with a majority manager and for a SAS, contributions and levies included.
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Understanding before deciding.
On one side, our watch on the reforms affecting the region’s companies; on the other, the tools we use in meetings, made available to you.
News and legal updates
Three to four publications a monthReform of the INSEE classification on 1st January 2027: check your APE code now
The switch will automatically reclassify thousands of companies. The consequences are felt above all on the side of the applicable collective agreement.
ReadCommercial leases: what the law of 26 May 2026 changes for landlords and tenants
Monthly rent, capped guarantees, return deadlines, sale of the premises, indexation and forfeiture clauses: four new tenant rights, two levers for the landlord.
ReadSalary or dividends in 2026: the trade-off worked out again with the right figures
The full reasoning for a SARL with a majority manager and for a SAS, flat tax (PFU) included, and the cases where the answer is reversed.
ReadTransferring SCI shares on the back of an envelope is over
Since 27 June 2026, transferring shares in a property-rich company must involve a lawyer, a notary or a chartered accountant — failing which the transfer is void.
ReadSelling a business: the signature date becomes strategic
The Hamon rules are substantially reworked for sales concluded from 27 July 2026. Time limits, penalties, scope: what changes according to headcount.
ReadTourist lettings: what the Conseil d’État has just upheld, and why the Landes coast should take note
The decision of 11 June 2026 confirms that a local authority may make tourist letting subject to authorisation and compensation. The reasoning reaches beyond the Basque Country.
ReadRent decapping: the three clauses to reread before renewal
What the lease provided for — or left out — determines most of the discussion. A practical review based on recent files.
ReadTools and calculators
To use online, with no sign-upRegistration duties on a transfer
The immediate tax cost of a share transfer or of a sale of business goodwill, calculated on the scale in force.
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Indicative estimate of the registration duties alone, including the minimum charge of €25 (CGI, art. 674), excluding preferential regimes (Dutreil pact, buy-out by employees, intra-group transfers) and excluding the other costs of the transaction. It does not replace advice.
Which structure to choose
Micro-entreprise, sole trader, SARL or SAS: the comparison on net income and social protection.
Does a calculation surprise you, or does your situation fall outside the general case?
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