The choice of legal status must be the subject of all your attention. In fact, it determines the extent of your responsibility for debts, the tax regime to which you will be subject, the social regime to which you will be attached… To start out on your own, several options are available to you: the self-employed status entrepreneur, one-person commercial companies and sole proprietorships. With a partner, you will choose between SARL and SASU.
Here are some equipment to help you out: catering equipment: commercial cake fridges, commercial combi oven & commercial dishwasher
Becoming self-employed in pastry making: this is a good idea only at the start-up stage of your business. The status of microentrepreneur allows you to benefit from the simplified micro-fiscal regime and the micro-social regime, which provide for the declaration of turnover each month or quarter, and payment of social contributions on the basis of a percentage of turnover. . This allows you to be attached to the Social Security of the self-employed, as a self-employed worker. Subsequently, it is better to change legal form, because self-employment has the disadvantage of capping turnover and not authorizing the deduction of expenses from actual figures.
Create a company: you have the choice between the single-member company with limited liability (EURL) and the simplified joint stock company (SASU). Concerning the taxation of profits, you can opt for IR or for IS. You will have to keep rigorous accounting with balance sheet and income statement. The social regime differs depending on the legal form: the manager of EURL is a TNS, the president of SASU, an equivalent employee. Both can decide to pay each other remuneration or dividends.
Create an individual company: if you opt for the EIRL, your personal assets will be protected thanks to the declaration of allocation. You can either submit it to the real regime (like in a company) or to the micro-enterprise regime.
