Société à responsabilité limitée SARLFrench Guiana
What it takes to form, own and run a private limited company in French Guiana, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Le coût de la création d’une société commerciale ( SAS , SASU , SARL , EURL , SA , SELARL , etc.) comprend plusieurs éléments
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Impôt sur les sociétés (IS) mais option possible pour impôt sur le revenu (IR)
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Cash contributions: at least 20% paid in when the company is created and the balance within 5 years of registration.
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20 % des apports lors de la création de la société.
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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obligatoirement une personne physique
- Shareholders
- At least 2 · at most 100 · a company may be one
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Entre 2 et 100
- Members
- At least 2 · at most 100
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peut compter entre 2 et 100 associés
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Small exempt
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Après la tenue de l'assemblée annuelle d'approbation des comptes, le dirigeant doit déposer les comptes annuels au greffe du tribunal du commerce
- Audit for a small company
- Not required
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La nomination d'un commissaire aux comptes devient obligatoire dès lors que 2 des 3 seuils suivants sont franchis
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- File the annual accounts with the commercial court registry, within two months of approval
- Not in our records
With Commercial court registry (greffe du tribunal de commerce), via the Guichet unique
Not stated on inpi.fr/realiser-demarches/formalites-dentreprises/depot-comptes-annuels when checked
What is public
- Beneficial owners
- To those with a legitimate interest
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À toute personne ou organisation présentant un intérêt légitime
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 15–25%
Impôt sur les sociétés (IS) mais option possible pour impôt sur le revenu (IR)
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Impôt sur les sociétés (IS) mais option possible pour impôt sur le revenu (IR)
- CFC rules in French Guiana
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Voluntary dissolution (Service Public Entreprendre): the members decide to dissolve and appoint an amicable liquidator, who declares the dissolution at the guichet des formalités des entreprises within one month, realises the assets and pays creditors, and has the final accounts approved by the members; closure of the liquidation must come within 3 years of the dissolution and is published in a legal-notice outlet, after which the company is struck off (radiation).
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Les associés décident de la dissolution et nomment un liquidateur amiable (qui peut être le dirigeant de la société) chargé de la réalisation des formalités de dissolution, de liquidation puis de radiation.
- Statutory fee
- Not in our records
Every business in French Guiana
VAT
- VAT or sales tax
- None levied
French Guiana has no VAT: the customs authority states that VAT is provisionally not applicable in the departments of Guyane and Mayotte under Article 294-1 of the tax code, and that Guyane is a third territory for tax purposes. The taxes on products arriving there are octroi de mer and regional octroi de mer. The DGFiP's own site (impots.gouv.fr) was in maintenance throughout this pass, so the finding rests on the customs authority's page on VAT in the overseas departments.
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La taxe sur la valeur ajoutée n'est provisoirement pas applicable dans les départements de la Guyane et de Mayotte (cf. Art 294-1 du CGI ).
Payment and banking services
1 service names French Guiana on its own list: Airwallex. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Société à responsabilité limitée (SARL)
- Identifier
- GF-SARLA form ISO 20275 does not list.