When a sole shareholder opts for a dissolution process early sound Single member limited liability company, he may have to pay duties and taxes. Stamp duties may come into play and, in the event of a liquidation profit, special taxation is applicable. Here is the list of taxes to be expected to close an EURL.
If the sole shareholder decides to close its EURL in advance, he must establish a record. Since January 1, 2021, this document no longer needs to be saved with the tax services of the company.
However, the liquidator may voluntarily submit to this formality, and this, free of charge. However, it must be verified that the dissolution report does not include any transfer of property for the benefit of the partner. Before this date, this formality was invoiced at €375 (capital less than €225) or €000 (capital greater than €500).
Generally, this procedure is not expensive. It's not even mandatory. However, other costs may be incurred, such as legal announcements or court costs.
La dissolution of an EURL ends with a result. This is referred to as liquidation profit or loss. If the deficit does not generate no taxation because the sole partner recovers less money than what he initially contributed, no tax deduction can be made. On the other hand, in case of profit, the tax authorities consider it as a investment income, subject to the same taxation as that of dividends. Two possibilities are then available to the sole shareholder: single flat-rate remuneration (PFU) of 30% or thetaxation according to the progressive scale income tax.
In the first case, he will have to pay a deposit of income tax (12,80%) and social contributions (17,20%). It is then up to the EURL to deduct the taxes and pay the sole shareholder the remaining amount. In the second, the amount of tax to be paid depends on its marginal tax rate (0%, 14%, 30%, 41% or 45%) and is accompanied by social security contributions (17,20%). Part of the CSG can also be deducted from overall income.
| Taxes to be paid to dissolve | None, unless property is transferred |
| Taxes to be paid to liquidate | Only in the event of a bonus, PFU at 30% or rate of the progressive scale |
See also on the topic of closing an EURL:
