In this note, Cortix returns on this new loi française qui initie la possibilité de création, pour les jeunes entrepreneurs, des entreprises individuelles à responsabilité limitée (EIRL). En optant pour ce nouveau statut d’entrepreneur individuel à responsabilité limitée, l’autopromoteur bénéficiera de la particularité qui consiste à ce que l’institution fiscale fasse bien la distinction entre les biens professionnels et le patrimoine personnel en préservant ce dernier des éventuels risques et aléas.
Ce dispositif sera applicable à partir de janvier 2011. Il permettra aux auto-entrepreneurs qu’ils soient commerçants, artisans, commerciaux, retraités ou of professional services to protect their personal assets in bankruptcy. The business assets only applies to all goods and components relevant to the professional activity, such as capital goods and real estate (right to lease, no key money, bond, mortgage, pledge, mortgage or lien).
Cortix you also pointed out that the contractor may decide to transfer his income in his personal wealth. These revenues will in turn be saved and preserved vis-à-vis creditors in bankruptcy. Any contractor performing several distinct activities may constitute assets allocated to each of them (system of multiple heritages affected), from 1 January 2013.
By cons, in case of fraud or breach of duty tax, or accounting, the personal liability of the officer is engaged. In case of back taxes or social recovery of amounts owed applies to all assets (both personal and professional).
For information purposes, the tax system that incorporates the EIRL EURL (sole proprietorship limited liability), but does not create a corporation. This is the tax system on income, specific to individual entrepreneurs, which applies by default. The profit achieved by the EIRL is taxable under the rules applicable to the category of income corresponding to the nature of its business.
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