Créer une LLC Américaine pour payer moins d’impôts

😉 Learn more 👉🏼 https://linktr.ee/quarma_and_co 📤 Contact me - [email protected] 💻 Website - https://quarma.net _______ SOCIAL MEDIA _______ YouTube -    / @quentincellerier-quarma   Linkedin -   / quentin-cellerier   Instagram -   / quentin_cellerier   ____________________________________ 1/ Definition & How It Works LLC = Limited Liability Company It is a disregarded entity The income received passes through the company and it is the shareholders who are taxed directly → The company is said to be transparent or translucent from a tax point of view Just like: LLPs in the UK 🇬🇧 LPs Canadian 🇨🇦 in Estonia: Estonian TU (general partnership) and UU (limited partnership) 🇪🇪 and in Mauritius: Authorized Companies 🇲🇺 2/ Advantages & Disadvantages ✅ Advantages The United States is not a CRS signatory relative "anonymity" is ensured taxation is transparent: zero taxes creation and maintenance costs are low a single member may be sufficient for its creation ❌ Disadvantages The image of the United States is beginning to deteriorate. We're starting to get used to these "pseudo tax havens" (Delaware, New Mexico, Wyoming, etc.) The US philosophy: my purely subjective opinion (the United States is a country that requires a lot of information, but provides little in return) It's getting more and more complex to create an LLC online Stripe fees in the US 3/ And what about being a French tax resident? According to international tax treaties, a permanent establishment is: a place of management, a branch, an office, a factory, a workshop, a mine, an oil or gas well, a quarry, or any other place of extraction of natural resources a farm or plantation etc. → A permanent establishment is taxed in the country in which it is incorporated. "If an agent acts on behalf of a company and has the authority to enter into contracts in the company's name... that company is considered to have a permanent establishment in that country." Your offshore company, by definition, does not belong to anyone (except you). If you control all your business from France. → You will be considered a permanent establishment. → Your business must be taxed in the same way as a traditional company: VAT, corporate income tax, dividends, etc. → No tax optimization, then! To put it simply... 4 / Declarations to be filed Each partner in the LLP/LLC must declare, for income tax and social security contributions, the share of the loss or profit corresponding to their rights in the company (Article 238 K bis of the General Tax Code), regardless of the actual receipt of the amounts involved. The LLC will be taxable in France: Form 2047: This is your income declaration. The income corresponding to the profit made by the LLP/LLC must be declared in the "declaration of foreign source income and income received abroad." Form 2047 (2): The income in question must also be subject to social security contributions (CSG and CRDS). The basis for calculating your social security contributions is 100% of the income. Form 2042C PRO: The amount of income must be reported on declaration No. 2042 C PRO, and It is the net profit that must be declared. Form 2042C: Income now declared on forms 2047 and 2042 C PRO must also be reported on form 2042 C. This report is intended to declare earned income for social security contributions. 5/ The strategy I use A hybrid solution No matter where I live, I'm not stuck in a single country: Tax on profits: 15% or 3% No tax on capital gains: neither on investments nor on sales No tax on dividends: and only 5% if I am a French tax resident "This makes a total tax rate between 3% and 19%, no matter where I am in the world 😉" 1/ I pay my corporate tax of 15% or 3% 2/ I pay my dividends where I would be a tax resident A very interesting strategy : for French tax residents for digital nomads for expats etc. "⚠️ This is not suitable for everyone or for all activities."