Simplified Stock Companies - SAS

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  The SAS is a new type of commercial company, which is recommended to be used to carry out the businesses of companies, especially when starting up, because they are agile to establish, it provides protection to the assets of its shareholders and has a beneficial income tax settlement regime.

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It should be taken into account that several clients and suppliers will look at the legal form of the companies to determine the permanence and reliability over time "

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Cra. Manuela Ribeiro

Partner MRC & Asociados

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What are SAS?

It is a new type of commercial company, regulated by Law No. 19,820, called "SOCIETY FOR SIMPLIFIED SHARES".

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It grants protection to the personal assets of its shareholders and, if applicable, it can make use of the tax benefit regimes.

of personal societies.

Who can constitute a SAS?

A natural person can be a foreigner, over 18 years of age and / or a legal person.

What is the term to establish a SAS?

The process takes between 15 and 20 business days.

Can a foreigner be a shareholder or director of a SAS?

Yes, the shareholders and directors of the SAS can be natural or legal persons, national or foreign.

Can I set up an SAS if I am abroad?

Yes, the National Registry of Commerce is registering the SAS incorporated abroad, demanding the corresponding legalization of the documents.

What taxes does a SAS pay in the first fiscal year?

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SAS SAS SAS SAS SAS URUGUAY SAS URUGUAY

In case of not having employees, only the monthly social security contributions of the legal representative of $ 7,387 and the minimum monthly IRAE advance of $ 5,740 must be paid in the first fiscal year.

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