Société en nom collectif SNCFrench Guiana
What it takes to form, own and run a general partnership 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 montant du capital social est déterminé librement par les associés ( 1 € minimum ).
The registry’s and the law’s own pages do not mention it.
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Impôt sur le revenu (IR) mais option possible pour impôt sur les sociétés (IS)
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
- No statutory rule requires the parts to be paid in at creation; the statutes may provide for them to be paid up as the company needs.
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Aucune disposition légale n'impose la libération immédiate des parts sociales dans la SNC. Il peut être convenu dans les statuts que les parts seront libérées au fur et à mesure des besoins de la société.
Own it
Who may own and run it
- Directors
- At least 1 · a company may be one
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Un ou plusieurs gérants
- Shareholders
- At least 2 · a company may be one
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peut être constituée par au moins deux associés
- Members
- At least 2
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peut être constituée par au moins deux 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
- No
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la SNC n'est pas tenue de déposer ses comptes sociaux au greffe du tribunal de commerce, à moins que tous ses associés soient des sociétés à risque limité
- 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.
Owners choose
Impôt sur le revenu (IR) mais option possible pour impôt sur les sociétés (IS)
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Impôt sur le revenu (IR) mais option possible pour impôt sur les sociétés (IS)
- 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
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Société en nom collectif (SNC)
- Identifier
- GF-SNCA form ISO 20275 does not list.