A simplified business regime in France for entrepreneurs who want to start small with lighter formalities, simplified taxes, and flexible social contributions.
Learn MoreQuick and free registration online, minimal paperwork, no capital required.
Taxed on turnover, option for flat income tax, VAT exemption below thresholds.
Pay social charges only on revenue; no charges if no turnover.
Keep a revenue book, no annual balance sheet required.
Allowed, but must respect contract clauses, avoid competition with employer, and manage time properly. Contributions apply only to turnover.
Allowed, can supplement pension. Contributions still apply but do not create new pension rights.
Reduction of social contributions during the first year. Available for job seekers, under-26s, and certain other categories.
Receive 45% of remaining unemployment benefits as capital to start your business, paid in two installments.
