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Tax transparency: how SNC and SAS income is taxed in the partners' hands
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 366 words · 5 min
Worked example
Shares inferred from contributions
Two partners form an SNC, contributing €30,000 and €10,000; the deed says nothing about profit shares. Shares are presumed proportional to contributions: 30,000 ÷ 40,000 = 75% and 10,000 ÷ 40,000 = 25%. On income of €48,000, the first partner is allocated €36,000 and the second €12,000.
Worked example
Luca's and Sara's gross IRPEF
Assume neither partner has other income. Luca, €54,000: 28,000 × 23% = €6,440, plus 22,000 × 33% = €7,260, plus 4,000 × 43% = €1,720, for €15,420. Sara, €36,000: €6,440 plus 8,000 × 33% = €2,640, for €9,080. These are gross amounts, before tax credits and local surcharges.
Practical case
An SNC with no written shares
Three friends form an SNC by authenticated private agreement. They contribute €20,000, €20,000 and €10,000, but the deed says nothing about how profits are split. In its first year the partnership earns €60,000 of income. How much income is allocated to each partner?
Hint: When the deed is silent, the law looks first at the value of contributions.
Show the solution
Contributions are determined, so shares are presumed proportional to them. Total contributed: €50,000. Shares: 20,000 ÷ 50,000 = 40%, another 40%, and 10,000 ÷ 50,000 = 20%. Income allocated: 60,000 × 40% = €24,000 to each of the first two partners and 60,000 × 20% = €12,000 to the third.
Answer: €24,000, €24,000 and €12,000
Practical case
Giorgio's family business
Giorgio is a sole trader who reports business income of €70,000. His wife and son work with him continuously and predominantly, and a notarial deed dated before the start of the year names them as members of the family business. Giorgio would like to allocate €25,000 to each of them. Can he, and what is the most that can be allocated to family members in total?
Hint: The cap is calculated on the income shown in the owner's return.
Show the solution
Family members can be allocated at most 49 per cent of the owner's income: 70,000 × 49% = €34,300 in total. The €50,000 Giorgio has in mind exceeds the cap. He can allocate up to €34,300 between the two, in line with their shares and the work they do, and remains taxed on at least €35,700 himself.
Answer: No: the maximum is €34,300 in total
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.