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By the status of the EIRL, the Contractor's personal property is protected. Indeed, the individual entrepreneur determines, in a statement of assignment, the patrimony allocated to his professional activity.
It responds to one of the main concerns of the individual entrepreneur in his own name: to better protect the family patrimony in the event of bankruptcy.
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The
tax
system is that of the income tax but it is possible to opt for the companies tax (except for the micro-trader).
Since the Macron law of 6 August 2015, the rights of a natural person registered in a register of legal publicity of a professional nature or engaged in an agricultural or independent professional activity on the
immovable
where his principal residence is fixed are exempt from seizure by creditors whose The rights arise in connection with the person's professional activity (Article L 526-1 of the Commercial Code).
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The contractor remains as owner of these
assets
- personal and professional - without having to create company.
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The individual contractor status to limited liability (EIRL) must file their annual accounts with the register where filed their statement of patrimony.
