Maître Guy MARTINAGE

Avocat au barreau d'Aix-en-provence

Compétences : Droit des sociétés commerciales et professionnelles, Droit commercial, des affaires et de la concurrence, Procédures collectives et entreprises en difficultés

Barreau : Aix-en-provence

Adresse : 7. Rue Emeric David 13100 AIX EN PROVENCE

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Publié le 16/01/2023

Entreprise individuelle

Evènement/Actualité institutionnelle

Par Me Guy MARTINAGE

Depuis mi 2022, le gouvernement a créé un nouveau statut plus simple et plus protecteur pour l’entrepreneur Individuel (EI). Focus sur les 3 principaux avantages de ce nouveau statut.

Qu’est-ce que l’entrepreneur Indépendant ?

Ce nouveau statut vient remplacer définitivement l’ancien statut EIRL en simplifiant sa création et en sécurisant l’indépendant. Ce statut est en vigueur depuis mai 2022. Il peut concerner tout type d’activité, commerciale, artisanale, agricole ou libérale.

Séparation et protection du patrimoine professionnel / personnel

Le nouveau statut du travailleur indépendant est plus protecteur. En effet, et sauf option contraire contracté par l’indépendant, l’ensemble de son patrimoine personnel ne peut plus être engagé ou saisie par les organismes créanciers. Néanmoins, seule la partie immobilière indispensable à l’activité reste assujettie à la saisie. Cette partie utile à l’exercice de l’entrepreneur sera automatiquement transféré en patrimoine professionnel, un autre avantage en cas de transfert de votre activité en société.

Choix de l’imposition sur les revenus ou à la société.

Deuxième avantage du nouveau statut EI. Par défaut, l’entrepreneur indépendant est soumis au régime réel d’imposition (impôt sur le revenu). Mais dorénavant, une entreprise individuelle peut opter pour l’impôt sur les sociétés (IS). Pour ce faire, une EI doit demander son assimilation à une société commerciale (EURL ou EARL en fonction de la nature de son activité). Dès lors, les règles de l’IS s’appliquent.