Société civileNew Caledonia
What it takes to form, own and run an other legal form in New Caledonia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
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Immatriculation principale, immatriculation secondaire et inscription complémentaire d'une personne morale
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Les sociétés civiles et toutes autres personnes morales, à l’exclusion de celles visées au II, sont également passibles dudit impôt
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Société civile.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Société civile.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Société civile.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Société civile are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Société civile.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose
Corporate tax (impôt sur les sociétés) applies to a société civile that takes in law or in fact one of the forms of art. 2 (SA, SCA, SARL, co-operative) or habitually carries out commercial operations (Code des impôts art. 4-I). Any other société civile may opt for corporate tax, irrevocably, in writing and no later than the end of the third month of the financial year (art. 4-II). Corporate tax is at 30%, or 15% for a company under XPF 200 million of turnover with fully paid capital held at least 75% by natural persons (DSF page); the pages read do not say how a société civile outside both cases is taxed, so that is not recorded.
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Les sociétés civiles et toutes autres personnes morales, à l’exclusion de celles visées au II, sont également passibles dudit impôt
- CFC rules in NC
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Radiation des personnes morales (liquidation, fusion...)
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Radiation des personnes morales (liquidation, fusion...)
- Statutory fee
- Not in our records
Every business in New Caledonia
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for NC.
Payment and banking services
None of the services whose lists we hold names NC. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Other legal formDerived our grouping, the same words in every country
- Name in law
- Société civile
- Identifier
- NC-SOCIETE-CIVILEA form ISO 20275 does not list.