Question 14010 — self-employed workers and self-employed

Summary

Ms. Anne-Sophie Ronceret draws the attention of the Minister of Action and Public Accounts to the tax consequences of the abolition of the status of individual entrepreneur with limited liability (EIRL) for former holders of this status who have opted for corporate tax. Before the reform which entered into force in 2022, entrepreneurs operating under EIRL status and subject to corporate tax benefited from a tax framework identified for the sale of their activity, allowing them to reinvest the proceeds of this sale in a new structure, in particular of the SAS or SARL type, under tax conditions considered to be more understandable by those concerned. Since the abolition of the EIRL status and the switch to the new status of individual entrepreneur, while retaining for some the option of corporate tax, uncertainties remain as to to the tax regime applicable to the transfer of their activity. In particular, it appears that questions remain regarding the treatment of the capital gain on sale for former EIRLs having retained their option for corporate tax. This uncertainty gives rise to fears, in certain situations, that a capital gain constituted within the framework of an activity already subject to corporate tax could, upon sale, be also subject to income tax under the single flat-rate levy, thus creating a risk of economic double taxation. Such a situation would be likely to penalize entrepreneurs who have structured their activity on the basis of existing law at the time of their tax choice and to slow down their transfer or reinvestment projects in new activities. While several parliamentarians have already alerted the Government on this difficulty, she asks what is the Government's position on the tax regime applicable to transfers of activity of former EIRLs having opted for corporate tax and whether clarifications are envisaged, by doctrinal or legislative means, in order to secure the situation of the entrepreneurs concerned.

Machine translation from French. The official text remains authoritative.

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