Fiscalité de l’entreprise familiale en France

Abstract

Family businesses, which in France we call small businesses or sole proprietorships, can take many forms; these fall into a status that presupposes the creation of a legal entity or the continued direct exploitation by the natural person of the entrepreneur. The choice between these different possibilities depends on the entrepreneur based on multiple 15 familial, economic, social and other considerations; among these, the tax system plays its role, which is not decisive but important. Indeed, the tax due depends on the status maintained, particularly for the taxation of profits, but also, less significantly, for VAT. Other taxes are little affect.