Whether you have already created your SAS or are still wondering about the structure that best suits your entrepreneurial project, the question of remuneration arises. If the associate manager often has an interest in paying himself a salary when the cash flow of his company allows it, he can also receive a share of the annual profit. This is called dividends. But how to pay dividends with its SAS? This is the question we set out to answer today. And to fully cover it, we'll break it down into several more: what are dividends? What conditions must be met to pay? How to proceed ? What amount? What distribution? What taxation. |
It will also be an opportunity to consider the best way to get paid as a partner: salary, dividends, or a mix of the two? Of course, compensation should not overshadow the other aspects of running your SAS, which can be broken down into five categories: accounting management, legal management, administrative management, financial management, social Germany Phone Number management. super entrepreneur To help you ask yourself the right questions and put in place effective and sustainable practices, I suggest you take a look at our business management training . You may recognize yourself in some of the mistakes described by Alexandre Dana, the co-founder of LiveMentor. This training also has the advantage of being eligible for the CPF. For more information on this little-known means of financing, it's here.
That being said, let's get back to our dividends. DIVIDENDS FROM AN SAS, WHAT EXACTLY ARE WE TALKING ABOUT? To understand the concept of dividends, it must first be remembered that an SAS has share capital. This is made up of the contributions of the various partners to which shares correspond. Example: When setting up an SAS specializing in the sale of cacti, Jean and Paul, two partners, contribute €1,000 each in cash. The company's share capital amounts to €2,000 and each partner holds 50% of the shares. Dividends refer to the part of the profit distributed to the partners. Unless there is a specific statutory clause.