What does “the associés pay the tax directly” mean?

✅ In brief

It means that the result may be taxed at the level of the associés, instead of being taxed only in the company.

🧭 What you need to know

• This logic corresponds to the régime des sociétés de personnes or to certain options.
• Each associé may be taxed according to their share and situation.
• The effect can be very different depending on the associés.
• This choice must be understood before it is validated.

🛠️ How Leegal supports you

• Leegal helps you understand the wording shown during the creation process and prepare a clearer file.
• The flow can organize information, documents and points to watch, but it does not replace a personalized review.
• If your situation is specific, it is still preferable to ask a chartered accountant, a lawyer or another qualified professional for advice.

🔎 Points to check

• Who the associés are.
• Their personal tax situation.
• How the result is allocated.
• Advice from a chartered accountant.

⚖️ Limits to know

• Leegal is not a law firm or an accounting firm.
• Leegal explains the options and helps prepare formalities, but does not choose for you.
• Tax, social security or personal asset consequences can depend on your actual situation.

📌 Key takeaway

If the associés pay the tax directly, the choice goes beyond the company itself: it affects each associé.

Related articles

• What does “the company pays tax on its profits” mean?
• What is the régime réel normal IS?
• What is the régime réel simplifié IS?
• What is the difference between IS and the option for the régime des sociétés de personnes?
• What is the franchise en base de TVA?

Updated on: 08/07/2026