L'EIRL, une option applicable pour les auto-entrepreneurs
Par Matthieu CER France le jeudi 6 janvier 2011, 09:42 - La fiscalité de l'Auto-Entrepreneur - Lien permanent
Jusqu'au 1er janvier 2011, votre statut d'auto-entrepreneur ne vous permettait pas de protéger votre patrimoine des aléas de l'activité de votre entreprise : vous étiez personnellement solidaire de toutes les dettes contractées dans le cadre de votre activitié, ainsi votre patrimoine privé (maison, meubles...) pouvait être saisi.
Une solution, applicable à toutes les entreprises individuelles, permet de protéger votre patrimoine privé immobilier : la déclaration d'insaisissabilité (voir le billet sur ce sujet).
Cependant, vous étiez encore redevable des dettes de votre entreprise, votre patrimoine mobilier (meubles, véhicule...) n'était alors pas protégé.
Depuis le 1er janvier 2011, existe l'option de l'EIRL (Entreprise Individuelle à Responsabilité Limitée). Cette option ne concurrence pas votre statut d'auto-entrepreneur, c'est un complément. En effet, vous aurez la possibilité de vous placer sous le régime de l'EIRL, et bénéficier de la protection de l'intégralité de votre patrimoine personnel. Les avantages seront alors cumulés :
- => Vous exercerez votre activité dans votre auto-entreprise (et bénéficier du régime social et fiscal forfaitaires).
- => Vous ne serez responsable à l'égard des créanciers professionnels qu'à concurrence du patrimoine affecté à votre activité professionnelle
Pour les démarches nécessaires à l'option de l'EIRL, rendez vous dans notre prochain billet.
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