Ciao Reddit
Ho lasciato la mia azienda qualche tempo fa e sto pensando di fondare una SARL-S e lavorare in questo modo.
Quando ho calcolato le tasse su questo, considerando che ora devo pagare io stesso tutti i contributi sociali, e anche pagare l’imposta comunale sulle imprese (ci credo? non ne sono sicuro); si scopre che devo pagare circa 79.000 come tasse e contributi sociali (SC) e prendere 75.000 come reddito netto.
Tuttavia, si scopre che esiste qualcosa chiamato SARL-S in Lussemburgo; e se ne trovassi uno; e registrarmi lì come lavoratore salariato; l’utile netto sale a 83mila; grazie all’aliquota fiscale fissa delle aziende e al fatto che io pago SC sul mio lordo (che è inferiore al lordo totale) e l’azienda paga un po ‘meno SC (non pagano il contributo di dipendenza (DP)). Ma c’è di meglio:
Da ora in poi sono socio unico di detta società, e dal momento che posso impostare il mio pagamento come qualsiasi cosa; se lo imposto su 38K e pago il resto come ‘dividendo’ a me stesso (sì, questa marca è un po’ più complicata a causa della ritenuta fiscale ecc., ma non così complicata, in realtà); Posso aumentare il reddito netto a circa 105K! circa 98K!*
Naturalmente, andare in modalità SARL-S rende le cose più complicate, ma considerando la differenza; è strabiliante! Mi sto perdendo qualcosa qui?
Fino a 23.000 tasse e contributi in meno tra un anno è sicuramente un buon motivo per complicare le cose, non credi?
*EDIT: i contributi sociali vengono ancora pagati integralmente sui dividendi dei proprietari, a differenza delle tasse così fissate nei calcoli.
**Ecco l’Excel: https://docs.google.com/spreadsheets/d/19rJsFAr2DKnWsX74YEy_lwlhc3ntg36V/edit?usp=sharing&ouid=108465901171289666780&rtpof=true&sd=true
SARL-S System in Luxembourg – Is it really that good?
byu/Tzimitsce inLuxembourg
di Tzimitsce
6 commenti
The only good reason to set up a company is to have a clear distinction between your assets/liabilities and those of your business.
On the tax side, it’s probably not going to be much more advantageous (unless you optimise the hell out of the tax code).
If you pay yourself less, then the company makes a profit subject to corporate tax, municipal tax, etc. Dividend would likely trigger tax withholding and you’d still have to declare said dividend on your personal tax returns
Fyi my dad made a good living setting up these structures. There are many people doing it. Just don’t be one of the people “optimizing your taxes” while blaming poor people for the states problems.
The 0 to 100k climb is punishing here… things only become feasible and self sustainable at ~300k but many don’t reach that with the administrative/fiscal pressure that gets multiplied with the inevitable first hire dilemma
I suggest doing 0 to 100 (300) in Dubai and return to Luxembourg then, but it depends on personal circumstances too
That or, become an insanely good coder and replace both yourself and any future hires with AI agents living in the cloud 🤣 (half joking, half serious because people are literally starting to do this in simplistic form)
I am working on this for a family member. The key is gaining flexibility in marketing, juggling multiple small contracts, having the business able to hire with state benefits if needed. Note that if you have contracts at the size you are talking about here you will need to put a % profits in reserve for converting to a SARL when you reach EUR 12,000 in the reserve.
The main point is the ease and speed of entering into commercial activity. Otherwise the SARL-S is not different from other corporate forms.
This will be changed, if you are the owner and work for this company, you will have to pay the CCSS by yourself.
The saving you modelled looks driven mostly by the avoidance of social security on the dividends flow. CCSS seems to suggest on their website that you need to aggregate the salary with the profits of the company for social security purposes. If that’s indeed the case, the saving would probably disappear or become way less material