Articles on: Understanding French Legal Forms
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What is the difference between IR and IS?

✅ In brief


IR (impôt sur le revenu) and IS (impôt sur les sociétés) indicate who bears the tax on profit: the entrepreneur or the company.


🧭 What you need to know


  • Under IR, the result may be taxed at the level of the person concerned.
  • Under IS, the company pays tax on its profits.
  • Some forms are subject to IS by default; others may fall under IR or offer options.
  • The choice can affect remuneration, dividends and cash flow.


🛠️ 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


  • The legal form chosen.
  • The planned remuneration.
  • The personal situation of the company officer or associés.
  • Advice from a chartered accountant before choosing a tax option.


⚖️ 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


IR and IS are not just two tax labels: they change the way profit is taxed.



Updated on: 06/07/2026

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