Civil society means (SCM)

Looking for information about Civil Society means, also known as SCM? What are the implications and specifics of this corporate legal status? How and why constitute one? We tell you all about Civil Society means in our article.

Article Plan

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  • Definition of Civil Society of means
  • The specificities of civil society means
    • What conditions to create a SCM?
  • How is the stewardship of a SCM ensured?
  • The Statutes of Civil Society means
  • All the advantages and disadvantages of the SCM
  • What tax and social system for a SCM?
    • The tax system of civil society means
  • Civil

  • Society shares of means
  • Creating its Civil Society of means
  • Go further: SCM, SEL or SCP ?

Definition of civil society means

The Civil Society of Means is a statute created in 1966. This legal form applies exclusively to the liberal professions, whether regulated or not.

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The aim of creating a civil society of means is to enable its members to obtain additional resources when they are in professional activity. Thus, equipment or personnel can be pooled via a pooling system, in order to reduce the costs involved in creating a liberal activity.

The specificities of civil society

By adopting this status, any company that governs a liberal profession can open a bank account or even sign a professional lease, but does not, however, welcome the liberal profession in a premises.

Each partner or member of the Civil Society of means retains its independence: neither the clientele nor the benefits of professional activity can be shared. The advantage of civil society means is therefore above all, to represent the possibility of contributing to the burdens to be shared, in order to reduce these costs.

What conditions for creating a SCM?

In order to obtain the status of civil society of means and to benefit from its benefits, certain conditions are to be respected. Here is the detail:

  • This legal status does not require any contribution or minimum capital;
  • A minimum of 2 members of the CMS must be registered in a regulated professional profession or not;
  • These partners may be natural or legal persons;
  • the liberal professions that bind associates of a civil society of means may be different but must be linked logically (areas of activity, etc.)
  • For the contributions and initial capital of the SCM can be made in cash or in kind and much more rarely in industry, which remains logical given the nature of a SCM, which is oriented towards the professional and liberal field;
  • The responsibilities of partners of a civil society of means are joint and indefinite;

How is the stewardship of a SCM ensured?

A civil society of means can be managed by one manager or several, at the choice. If the Civil Society of means is managed by two managers, these individuals may be associates or not. If the articles of the SCM do not specify any manager, it should be noted that all partners of the SCM will be considered managers.

Similarly, if no restriction on stewardship is specified in the statutes of the Civil Society of means, then each manager has full powers. The statutes of the SCM govern and define the functioning and rules of civil society means.

The statutes of civil society of means

The statutes of a civil society of means govern the following elements:

  • The distribution of expenses circulating between the company and the partners;
  • The conditions for admission of any new partner;
  • Non-relocation clauses: these apply to outgoing partners, who cannot practise their professional profession for a period of time after leaving the SCM, and within a defined geographical area;
  • Regulations concerning the transfer or disposal of the shares of the SCM;

It should be noted that for civil society means as for many other legal forms, any collective decision is taken in the Assembly in the presence of the associates.

All the pros and cons of SCM

We will present you the benefits but also the limits of civil society means.

  • An SCM allows for the pooling of operating costs;
  • Professionals who are part of it are better organized in terms of guards, replacements;
  • The partners remain independent;
  • You have no minimum capital to respect for contributions;
  • Any civil society of means is free in terms of functioning and statutes;

In return, an SCM has not only advantages. All the formalities for the functioning of a civil society of means (accounting, collective decisions, declarative obligations, etc.) are to be kept diligently.

Furthermore, if the SCM contracts debts, the liability of the partners is not defined in fact.

What tax and social system for a SCM?

An Associate Manager within a civil society of means automatically falls under the TNS scheme, or Self-employed persons. Contributions are therefore to be expected on profits from the SCM but also on stewardship remuneration.

Good to know : as a Manager-Associate, you cannot benefit from a 10% deduction of professional expenses from your own remuneration when looking at social contributions (calculation basis). On the other hand, it is possible to deduct these professional expenses from actual expenses.

As for the other associates, of course, they depend on the social system linked to their professional activity.

The tax system of civil society means

If you decide to create a civil society of means, be aware that there is complete transparency on the taxation of profits. Each partner is required to report his or her profits of professional activity in the tax service.

Corporate tax is not an option for this type of corporate legal form. Note that any SCM is rightly liable for Value Added Tax (VAT), unless of course the activity of the associates is exempt from VAT.

The shares of civil society

Civil society means consists of shares, like many other legal forms of societies. These shares can be acquired or disposed of. If you want to acquire shares of a Civil Society means, you will have to pay registration fees.

If you wish to make a transfer of shares, you will of course be taxed on the added value you will make on this sale.

Creating its Civil Society

In order to proceed with the creation of your Civil Society means, you will need to respect several Steps:

  • The drafting of the articles of association of the SCM;
  • Deposit of the share capital into a new dedicated bank account;
  • The publication of a legal advertisement in a newspaper;
  • Complete the form for creating a civil society of means;
  • Place all of the above documents into a file sent to the Commercial Tribunal (Registry);

Go further: SCM, SEL or SCP?

You have at your disposal many elements allowing you to make your choice and to know if the means Civil Society is the right status and the right legal form to adopt for your situation. If you just want to save on certain costs and gain organizational optimization, then Civil Society means is ideal for you and your future associates.

IF you want to go further: professionals sometimes want to expand powers, depending on the degree of their association. They will then be able to create a SEL (Liberal Exercise Society) or a SCP (professional civil society), depending on their needs and expectations.

These statutes allow the pooling of customers, an important parameter that can change the situation in the operation of the company in question.

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