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France

In: Founding a Company

Author

Listed:
  • Emmanuèle Lutfalla

    (SCP Soulie & Coste-Floret)

  • Michael J. Munkert

    (MUNKERT · KUGLER + PARTNER GbR)

Abstract

In the chapter on France, the authors Emmanuèle Lutfalla and Michael J. Munkert start with an overview of the multitude of organizational forms that can be used in France and provide the rationale for the selection of six legal forms that are discussed in this chapter. They use the general analysis framework for the handbook on legal forms in Europe to analyse the sole proprietorship (L’Entreprise Individuelle – EI), the corporation (Société Anonyme – SA), the limited liability company (Société par Actions Simplifiée – SAS), the private limited liability company (Société à Responsabilité Limitée – SARL), the special private limited liability company (Entreprise Unipersonnelle à Responsabilité Limitée – EURL) and the general partnership (Société en Nom Collectif – SNC). The authors conclude their discussions with an evaluation of the advantages and disadvantages of the different legal forms and provide exemplary recommendations depending on the individual case of the founders.

Suggested Citation

  • Emmanuèle Lutfalla & Michael J. Munkert, 2010. "France," Springer Books, in: Michael J. Munkert & Stephan Stubner & Torsten Wulf (ed.), Founding a Company, chapter 0, pages 49-69, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-11259-1_4
    DOI: 10.1007/978-3-642-11259-1_4
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    Cited by:

    1. Steven Helfand & Matthew Taylor, 2018. "The Inverse Relationship between Farm Size and Productivity: Refocusing the Debate," Working Papers 201811, University of California at Riverside, Department of Economics.
    2. Baten, Joerg & Juif, Dácil, 2014. "A story of large landowners and math skills: Inequality and human capital formation in long-run development, 1820–2000," Journal of Comparative Economics, Elsevier, vol. 42(2), pages 375-401.

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