Which legal structure for interior designer in France?
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I am an Austrian now married living in France. I have closed my Austrian design company and plan to open a French business. My normal turnover is around 50,000 euros to 60,000 euros so I think should have a entrepreneur unipersonnelle à responsabilité limitée (EURL) and not a micro-enterprise business but I have the following questions.
- On advice of someone else I have already issued and have received 12,000 euros for works done earlier in the year but I have heard that starting the micro enterprise business I can only have a maximum income based on a pro-rata rate for the year. My problem is that I have done a reasonable amount of work this year and probably have a turnover of 25,000 euros, is this preventing my opening a micro enterprise?
- If I pay myself a small business salary to avoid social charges, should this be no lower than the SMIC (1,425 euros brut?)?
- If I pay myself SMIC, 4,000 euros for my accounts, 5,000 euros in costs and pay 35% on my dividend I calculate I would need to earn around 53,000 euros per year to have a net income of over the 26,000 euros I could get from a micro enterprise?
- Occasionally I would like to buy and sell items, can I do this under 74.10 or should I register as two different types of work?
- If I base my business from our home address, can I rent out part of our home to myself and if yes would this rent be tax deductable against losses that we currently incur on a couple of French rental properties that we own or would this be treated separately?