Attention: this is not tax advice, consult your accountant. But knowing the basics helps to ask the right questions.
Executive compensation: A balance between salary (high social security contributions, good social security coverage) and dividends (Flat Tax 30%, no social security contributions but no pension/retirement benefits). Often a mix of both is optimal.
Benefits in kind: meals (food allowance), company vehicle (if justified for business use), phone, computer. This is legal and it is included in the company’s expenses.
Legal structure: SARL, SAS, EURL? The choice impacts your social status (PME vs. Salaried Employee) and your taxation. The SAS is often favored today for the flexibility of dividends.
The Holding: If you have several restaurants or plan to open any, creating a holding company that holds the restaurant shares allows you to repatriate cash flow (dividends) almost tax-free (mother-daughter regime) to reinvest in new projects.
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