Micro-entrepreneur
Micro-entrepreneur is the new denomination for auto-entrepreneur as of December, 19, 2014. This status, defined by the law on modernisation of the economy dated August 2008, applies to natural persons who set up, or already possess, a sole proprietorship, for the purpose of exercising a commercial or artisanal activity or one of the professions (with the exception of certain activities), as a main or complementary activity. The sole proprietorship should fulfil the conditions of the micro-enterprise fiscal category. This status offers less demanding regulations for starting up the business, as well as a simplified method for calculating and paying social security contributions and income tax. Since December 19, 2014, new provisions defined by the Pinel law of 18 June 2014 apply to self-managed enterprises. Micro-entrepreneurs benefit from: -
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