The applicable tax, whether on the results of the company or the income received by the entrepreneur, varies according to the legal form of the company and the social status of the manager.

Your company is "transparent" or "semi-transparent": the result of the entire enterprise is allocated as income of the entrepreneur and subject to progressive scale of the tax. It is thus added to the remuneration paid to the entrepreneur.

Your company is "opaque": its result is subject to corporate tax. Take the example of an LLC submitted to the company tax. The company manager, majority manager, belongs to the category of non-salaried workers, governed by Article 62 of the General Tax Code. As for his income, (s)he benefits from reduced social charges compared to the general scheme. A flat: if (s)he receives dividends, the fraction above 10% of the share capital, share premiums and amounts paid into current account of partner is subject to social security contributions.

It is possible to optimize taxation and social security contributions through company agreements providing for incentives and the participation and implementation of retirement savings plans. The Pacte Act is very incentive on these devices.

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