Articles on: Taxation, TVA and Startup Options
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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.



Updated on: 06/07/2026

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