Dessine-moi l'éco : quel statut juridique pour une entreprise ?

Summary

The legal status of a business determines its operational rules and the rights and obligations of its members. For a web developer starting to sell mobile applications, the auto-entrepreneur status offers easy registration and simplified accounting, but has revenue limits. If earnings exceed certain thresholds, forming a company is necessary, such as a sole proprietorship (EURL) or a simplified joint-stock company (SASU) if working alone, or a limited liability company (SARL) or SAS when partnering. Each structure has specific regulations and advantages, including flexibility and investment opportunities, essential for scaling the business.

Takeaways

• 📄 The legal status of a business determines its operational rules, rights, and obligations.
• 👨‍💻 An entrepreneur must choose the most suitable status for their project when starting a business.
• 🧑‍💼 A web developer selling mobile applications may prefer the auto-entrepreneur status for its advantages.
• 💻 The auto-entrepreneur status allows simplified accounting and easy activity declaration.
• 💰 The turnover limits for auto-entrepreneurs are €82,200 for buying and reselling activities and €32,900 for service activities.
• 🚫 If the turnover exceeds the thresholds, the developer must create a company for liability protection.
• 🏢 Options for a single entrepreneur include creating an EURL or a SASU.
• 👥 For partnerships, the developer can opt for a SARL or a SAS.
• 📊 A SAS offers more flexibility in operations and facilitates attracting external investors.
• 📈 If the capital reaches €37,000, the developer can create a public limited company (SA) to issue shares on the stock market.

Q & A

What is the legal status of a business?

The legal status of a business determines its operational rules, as well as the rights and obligations of its members.

Why is it important for an entrepreneur to define their business status?

Defining the business status is crucial as it helps the entrepreneur to align their project with the most suitable legal framework.

What is the advantage of the auto-entrepreneur status for a web developer?

The auto-entrepreneur status allows for easy registration and simplified accounting, requiring only monthly or quarterly income declarations.

What are the income limits for an auto-entrepreneur?

An auto-entrepreneur's revenue cannot exceed €82,200 for buying and selling activities and €32,900 for service provisions.

What happens if a developer's revenue exceeds €32,900?

If the revenue exceeds €32,900, the developer must establish a company to separate personal assets from business assets.

What types of companies can a developer create if they want to operate as a sole trader?

A sole trader can create a EURURL (Entrepreneur Unipersonnelle à Responsabilité Limitée) or a SASU (Société par Actions Simplifiée Unipersonnelle).

What is a SARL, and how does it differ from a SAS?

A SARL (Société à Responsabilité Limitée) is a limited liability company where operational rules are legally fixed, while a SAS (Société par Actions Simplifiée) allows for more flexible operations and easier incorporation of external investors.

What are the implications of a new associate joining a SARL?

In a SARL, the entry of a new associate requires approval from the majority of existing partners, making it less flexible compared to a SAS.

What advantages does a SAS provide for attracting external investors?

A SAS can issue various types of shares, including preferred shares, which offer privileges to investors, such as priority in recovering investments in case of bankruptcy.

What is the significance of a capital threshold of €37,000 for a business?

If a developer's company reaches a capital of €37,000, they can establish a public limited company (SA), which allows for the sale of shares on the stock market.