SAS choosing between income tax (IR) or incorporation tax (IS)

ginny

6 Dec 2017 at 23:32 · Viewed 1303 times

In the process of moving from Auto Entrepreneur (profession liberale) to SASU (maison d’hotes and services well being) two questions;

There is the option to choose to pay tax Impot sur les Societes (IS) or Impot sur le Revenu - I understand how the IS calculation works but wanted to know how the IR calculation would work with annual dividends only. Say 15k profit to declare.
Current Auyo Entrepreneur is profession liberale. If I choose to declare IR I them need to choose BIC or BNC. Which one? Majority of revenue is from maison hote, approx split 60/40 trade/services.

Thank you in advance

Answered