For a developer billing abroad, start with what the business actually sells rather than asking which legal form has the lowest headline tax.
When a sole proprietorship is natural
When one person mainly sells their own work, Personal Services is a common starting structure. It is direct, but it does not create the same separation between the person and a company.
When to consider a SAS
A SAS can make sense for liability, partners, hiring, investment or a software business structure. Incorporating one does not automatically exempt its income.
The software question
IRAE has an exemption for qualifying software income and related services, subject to entity, activity and documentation requirements. Eligibility should be established before comparing effective tax.
Compare
- Actual income tax.
- VAT by transaction type.
- BPS and healthcare.
- Accounting/company compliance cost.
- Liability, partners and growth plans.
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