A founder's tax levers
At creation, several decisions shape your taxation for the years ahead:
- The legal status: it determines the possible tax regime (income or corporate tax, depending on the country).
- The tax regime: actual, simplified or micro / flat-rate, depending on your country's thresholds.
- The director's social regime: it affects the level of contributions and social protection.
- VAT: exemption, simplified or standard regime depending on your activity and country.
- Remuneration: the trade-off between salary and dividends, whose rules vary by member state.
These levers are linked: a status choice opens or closes certain tax options.