Type of business to set up when working for UK clients from France?

mishinator
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My wife will be undertaking freelance market research work for UK clients, working from our permanent home in France.

  • She will have at least two clients in the UK.
  • Her principal client is prepared to make payments directly into her French bank account.
  • She intends to limit her earnings to 32,900 euros for profession liberales under the micro-entrepreneur business regime.
  1. Can you confirm that micro-entrepreneur is the correct business structure for her circumstances?
  2. Can you confirm that sterling payments from UK clients can be channelled through a micro-entrepreneur or would she have to pay tax in the UK and declare this income in our French tax returns?
  3. Can you please explain the earnings limit? If she only works for five months over the course of a year, will this limit be reduced on a pro rata basis?
Answered
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