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The primary goal of an SComm (Société en commandite) is realising a common, social goal through certain economic and social activities, maximising profit in the process. The difference in this business type now is that the social angle is an absolute requirement.
An SComm is suited for entrepreneurs who want to achieve a social purpose and aren’t focused primarily on maximising profit. It is also a good choice for those who want flexibility in the entry and exit of the partnership by partners.
You don’t need start-up capital to start an SComm. Founders can contribute both financially and in kind. When there are contributions in kind, the value of this labour needs to be described in detail in the corporate auditor’s report. Since the SComm is its own legal entity, the profit is taxed according to company tax regulations. It’s also possible to get fiscal benefits if the SComm is recognised as a social enterprise.
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