What is the difference between IS and the option for the régime des sociétés de personnes?

✅ In brief

Under IS, the company pays tax on its profits. Under the régime des sociétés de personnes, the result is generally taxed at the level of the associés.

🧭 What you need to know

The option for the régime des sociétés de personnes is a more technical case.
It can move the result up to the associés instead of being taxed directly in the company.
It depends on conditions and on the situation of the associés.
It can have significant tax consequences.

🛠️ 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 number and situation of the associés.
The legal form concerned.
The expected result.
Advice from a chartered accountant before choosing this 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

The régime des sociétés de personnes is not an option to choose at random: have it validated if you are unsure.

Updated on: 06/07/2026

Was this article helpful?

Thank you!