Our Services

SARL

EURL

The rules of EURL establishment are identical to that of the LLC, except for some exceptions about the partners. Indeed, the partner is always single in the case of the EURL , whether it is an individual or entity.

Here is the company that performs the economic activities in its own name or for its own purpose. This is different from the individual company where it is the same individual who perfoms the activity in its own name and for its own purpose. However, one EURL can not become the only member of other several EURL

In this two cases, AST consulting team is here to help you in your approach to entrepreneurship. We give you advices throughout your steps of constitution.

Micro entreprise

The micro-enterprise is reserved for individual entrepreneurs. It offers a reduction of formalities and an ultra simple tax regime.

The term « micro-enterprise scheme » is related to an ultra simple determination of taxable profits. The main objective of the micro-regime is to minimize the accounting and taxable obligations of individual entrepreneurs in order to make them focus on their activities. Codified in Articles 50-0 and 102b, 1 of the General Tax Code,it is reserved for individual enterprise,therefore, the annual turnover does not exceed :

• 76 300 euros aftertax for the operators whose main business is to sell the goods, items, supplies and food to take away or to eat on site or to provide accommodation( hotels, furnished rentals...)
• 27 000 euros aftertax for other service providers related to BIC (industrial and commercial profits) and for the professionals related to BNC (non-commercial profits)

In addition, these companies should benefit from the free base of VAT(76 300 euros for the supply of goods, sales for consuming on site or the provision of accommodation or 27 000euros for other benefits) or be exempt from VAT by their activity. Indeed, the express option for VAT paiement leads to the exclusion of micro-regime.

This regime applies automatically unless option for another. The micro-regime refers only to the declaration of taxable profits and the VAT. However, the companies under this regime are not exempt from paying the tax. And if the companies are under this micro-regime, they will be exempt from the payroll tax for wages paid and the contractor remains liable for payroll taxes owed for hiring employees.

Advantages :

• Income tax : the taxable profit is determined by the tax authority applying a lum-sum for expenses of :
• 68 % of turnover for the sale and supply of housing;
• 45 % for other activities related to BIC ;
• 25 % for the BNC, with a minimum allowance of 305 euros in any case.
• VAT : the contractor does not charge VAT.



• Simplified taxable and accounting obligations : the tax and accounting obligations are reduced to three elements :
• Keeping a log book detailing the revenue
• Keeping a summary by year, with details of purchases
• Conservation of all invoices and supporting documents related to purchases, sales, and services they have done.
• Obligations of reduced reporting : Obligations of reduced reporting :

Contractors covered by the micro-regime focus on their declaration of all income NO.2042 , the amount of their turnover (BIC) or revenues (BNC) and any gains or losses made or incurred during the year.

They join such a simple statement indicating the number of employees , monitoring of acquisations and disposals of property( price, deprecation) and gross held assets .

ASTconsulting proposes to answer your problems related to the world of individual entrepreneurship and then helps you build your Micro-Business.

Tax Optimization

Depending on your goals, you may find it necessary to seek outside investment to fund your project. This can be a long and delicate process, during which, you will need to follow a number of steps and meet with a number of potential investors and/or financial institutions to present your business plan and strategy, particularly with regards to profitability and sustainability. In order to make the best decisions with regards to fundraising, it is also important to analyze and understand any risks involved in such undertaking. Through proven methodology, AST Consulting can help you devise the best approach to attract suitable investors and obtain the capital you require to fund your project, always trying to minimize risks.

Let AST Consulting evaluate your project.

We will guide you through all the main steps:

1. Project Evaluation
• Researching and determining the best funding options for your project
• Revising and validating your business plan through specialized resources
• Preparing all necessary presentation materials
• Valuing your business
• Determining the adequate cash flow for your enterprise
2. Investors Search
• Determining the most suitable potential investors/partners for your business
• Making contact with potential investors/partners and reporting on progress
• Organizing and assisting during meetings with potential investors/partners
• Helping structure financial and legal terms of investment/partnership
3. Due Diligence and Closing
• Liaising with all parties involved (i.e.: auditors, accountants, lawyers, and financial institutions)
• Helping negotiate the terms and conditions for investment/partnership
• Structuring the financial plan
• Finalizing negotiations and closing

The trust

What is Accounting outsourcing?

Outsourcing is the process of utilizing third-party contractors as service providers to a company in order to reduce costs and increase quality.
AST Consulting offers accounting outsourcing to help you optimize your business structure. As an accounting specialist, AST Consulting can provide you with all the tools and resources to better manage your business. Through reliability, flexibility, timeliness, and security, we are committed to offering our clients the highest quality of services. From annual, quarterly, monthly, or even daily reports, you can rest assured that your company’s information is always available to you. While we take care of your administrative and accounting needs, you can focus on growing and developing your business.

Our process

Scanning : All documents and transactions are routinely scanned so that they can be easily transmitted on demand.

Indexing : All accounting scans are indexed for better data management./p>

Recording : After being scanned and indexed, all transactions are recorded.

Transmitting : All recorded accounting records are automatically transmitted to your company at the end of each month.

AST Consulting offers a wide range of accounting services, including but not limited to:

• Accounts payable (local and foreign currency)
• Accounts receivable (local and foreign currency)
• Payroll processing (local and foreign employees)
• Cash management and banking
• Tax preparation, certification, and filing services (business and individual)
• Financial statements preparation
• Tax certification and registration services
• Import and export reports
• Others services include:
• Monthly management evaluation (based on customer demand)
• Employment regulations compliance for Chinese employees

Our standard pack

SARL

The legal status of the limited liability company has been a great success. Now, there are about 850 000 in Frence. This success is particularly due to the facility offered by this status to limit the financial responsibility of the creator. It is well suitable to small or medium enterprises because it binds both the advantages of the benefits of partnership ( intuitu personae) and the corporation( limited liability).

The capital may be freely chosen at the creation. However, it should be blocked on a bank account to obtain Kbis. Thus, a minimum amount (about 3000€) should be free so that the bank accepts to open a account. Each modification must be subject to the publication in the official gazette which implies some administrative tasks. This legal form will be suitable if you are not afraid of the administrative tasks, if you have a large capital and if you want to have a important activity in french.

EURL

The rules of EURL establishment are identical to that of the LLC, except for some exceptions about the partners. Indeed, the partner is always single in the case of the EURL , whether it is an individual or entity.

Here is the company that performs the economic activities in its own name or for its own purpose. This is different from the individual company where it is the same individual who perfoms the activity in its own name and for its own purpose. However, one EURL can not become the only member of other several EURL

In this two cases, AST consulting team is here to help you in your approach to entrepreneurship. We give you advices throughout your steps of constitution.

Micro entreprise

The micro-enterprise is reserved for individual entrepreneurs. It offers a reduction of formalities and an ultra simple tax regime.

The term « micro-enterprise scheme » is related to an ultra simple determination of taxable profits. The main objective of the micro-regime is to minimize the accounting and taxable obligations of individual entrepreneurs in order to make them focus on their activities. Codified in Articles 50-0 and 102b, 1 of the General Tax Code,it is reserved for individual enterprise,therefore, the annual turnover does not exceed :

• 76 300 euros aftertax for the operators whose main business is to sell the goods, items, supplies and food to take away or to eat on site or to provide accommodation( hotels, furnished rentals...)
• 27 000 euros aftertax for other service providers related to BIC (industrial and commercial profits) and for the professionals related to BNC (non-commercial profits)

In addition, these companies should benefit from the free base of VAT(76 300 euros for the supply of goods, sales for consuming on site or the provision of accommodation or 27 000euros for other benefits) or be exempt from VAT by their activity. Indeed, the express option for VAT paiement leads to the exclusion of micro-regime.

This regime applies automatically unless option for another. The micro-regime refers only to the declaration of taxable profits and the VAT. However, the companies under this regime are not exempt from paying the tax. And if the companies are under this micro-regime, they will be exempt from the payroll tax for wages paid and the contractor remains liable for payroll taxes owed for hiring employees.

Advantages :

• Income tax : the taxable profit is determined by the tax authority applying a lum-sum for expenses of :
• 68 % of turnover for the sale and supply of housing;
• 45 % for other activities related to BIC ;
• 25 % for the BNC, with a minimum allowance of 305 euros in any case.
• VAT : the contractor does not charge VAT.



• Simplified taxable and accounting obligations : the tax and accounting obligations are reduced to three elements :
• Keeping a log book detailing the revenue
• Keeping a summary by year, with details of purchases
• Conservation of all invoices and supporting documents related to purchases, sales, and services they have done.
• Obligations of reduced reporting : Obligations of reduced reporting :

Contractors covered by the micro-regime focus on their declaration of all income NO.2042 , the amount of their turnover (BIC) or revenues (BNC) and any gains or losses made or incurred during the year.

They join such a simple statement indicating the number of employees , monitoring of acquisations and disposals of property( price, deprecation) and gross held assets .

ASTconsulting proposes to answer your problems related to the world of individual entrepreneurship and then helps you build your Micro-Business.

Tax Optimization

Taxation is a unavoidable element in the life of a company. However, there are many legal and effective means to reduce the taxation of the company and individuals. Our team will help you build taxation architectures in order to reduce your tax basis and your tax rates.
As in all services provided by AST consulting with companies , file processing is sealed by the professional secrecy in order to establish a relationship of trust with our customers.

The trust

What´s trust ?

The trust is the legal act by the way that a person ,that is the trustee, returning a right heritage , sees the exercise of this right limited by a series of obligations, usually including the right to transfer at the end of a certain period or to trustor or to a third beneficiary party. ( definition by Professor Witz).

The fiduciary transactions are based on the trust that the trustor lends to trustee.

The trust is therefore a contrat of the temporary transfer of ownership. The trustee should return well(s) once performed his obligations.

AST consulting is here to answer your questions and to help you build the fiduciary transactions in the following areas :

• Heritage protection
• Succession
• Transmission-gifts
• Trust-management
• Trust-security