Official website of Notaires de France

The Limited Liability Sole Trader status


(Entrepreneur Individuel à Responsabilité Limitée or EIRL)­

Since 1 January 2011, sole traders, whether craftspeople, traders, farmers or self-employed professionals, may opt to be classified as a sole trader with limited liability (EIRL).

  • What is the sole trader with limited liability (EIRL)?

    • The individual contractor status to limited liability (EIRL) distinguishes the professional assets personal wealth and strengthens its capital with an option for corporation tax (except for the small entrepreneur).

    • It thus addresses one of the main concerns of the individual entrepreneur in own name better protect the family assets in bankruptcy.

    • Since Macron Act of 6 August 2015, the principal residence of the individual entrepreneur is elusive right ie it can not be foreclosed by creditors for its business debts.

    • The contractor remains as owner of these assets - personal and professional - without having to create company.

    • The individual contractor status to limited liability (EIRL) must file their annual accounts with the register where filed their statement of patrimony.

  • More informations about the sole trader with limited liability?

See also


The role of the Notaire