Paying yourself as a French company director
Employee-treated or self-employed, the remuneration-versus-dividends arbitrage priced layer by layer, then the formalities that make the decision hold: three advanced modules following Inès's company. All the prose is free to read; only the quizzes are sold.
Advanced3 modules26 minModule 1 free to read
2026 rules — verified on August 28, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Choosing my status and paying myself· Step 3 of 12· Next step: Working through an umbrella company
Before you start
This course assumes you have read the following.
- Filing and paying French corporate income taxFoundational
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Separate an employee-treated director from a self-employed one, and what each costs.
- Measure what social protection buys in exchange for the contributions paid.
- Understand why the self-employed regime's deferred reconciliation strains cash flow.
- Chain corporation tax and then the taxation of the distribution in the right order.
- Understand why remuneration is deductible while a dividend is not.
- Identify the thresholds that tip the arbitrage one way or the other.
- Record a director's remuneration and a dividend distribution properly.
- Carry the result and the distribution correctly onto the corporation tax return.
- Hold the calendar of instalments, balance and levies on distributions.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountTwo company forms, two social regimes, two cost logicsWhat you will be able to do
- Separate an employee-treated director from a self-employed one, and what each costs.
- Measure what social protection buys in exchange for the contributions paid.
- Understand why the self-employed regime's deferred reconciliation strains cash flow.
- Module 29 minIncluded in the full courseChoosing between remuneration and dividendsWhat you will be able to do
- Chain corporation tax and then the taxation of the distribution in the right order.
- Understand why remuneration is deductible while a dividend is not.
- Identify the thresholds that tip the arbitrage one way or the other.
- Module 38 minIncluded in the full courseRecording the decision and holding the calendarWhat you will be able to do
- Record a director's remuneration and a dividend distribution properly.
- Carry the result and the distribution correctly onto the corporation tax return.
- Hold the calendar of instalments, balance and levies on distributions.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.