Bill allowing entrepreneurs in own name (see opposite) to separate their personal and professional heritage to avoid be ruined bankruptcy is considered today in the National Assembly. In response to those fearing that banks continue to request for sureties personal on all of the heritage of business leaders, the Secretary of State to SMEs, Hervé Novelli, will present the results of his discussions with OSEO and organizations of mutual surety (IAIGC and Socama): according to their first offerings, the additional costs for borrowers, providing more than their professional heritage could be limited to 0.2 or 0.3 point.
On the substance of the text, however, some features of the proprietorship limited liability (EIRL) do not unanimously within the majority. While the Bill was adopted in the Committee of Economic Affairs, Gilles Carrez, rapporteur General of the commission of finance, and Pierre Méhaignerie, Chairman of the Committee on Social Affairs, challenging both the assimilation of the EIRL in the EURL, thus opening the possibility for the contractor to opt for the (IR) income tax or the tax on companies (IS).
No reason legitimate"The sole interest of assimilation to a EURL is the possibility of opting for corporate income tax." However there is no legitimate reason to allow an option to tax on corporations in the absence of society. "The EIRL has no legal personality", explain the reasons of one of their amendments deputies. "The purpose of the Bill is not to create a new social niche ..., it is neither useful nor appropriate to allow the liability of the contractor to the SI", they continue. With little chance to be heard by the Government, Gilles Carrez and Pierre Méhaignerie propose an amendment to withdrawal suggesting at least, for maintenance of the option tax, harden antiabuse scheduled, clause they deem "too soft". It provides that the revenue share exceeding 10 of professional heritage or 10 of the benefit is subject to social contributions. "The reference to the limit of 10 of the profits when it is above the threshold of 10 of the value of heritage must be removed to limit social optimization", ask Carrez and Méhaignerie. "A threshold of profitability of the heritage of 10 is already a high threshold that will deprive social security revenues for sums which in practice will be the fruit of the work of the contractor and should therefore be loaded," they warrant.
The impact assessment associated with Bill table on 100,000 EIRL end 2012, including 30,000 opt for the first time in the SI and with "behavior of significant dividends." Under the chosen assumptions, the cost to the horizon of 2012 would be therefore included between 50 and 60 million euros.
the draft law on gulfdailynews January/documents
1.4 million entrepreneurs in name propreEn 2009, the France had 1.4 million businesses in own name, including 850,000 traders and artisans. "The failure of individual enterprises is proportionally lower than for the business as companies," notes the Rapporteur of the Bill, the Raudière Laure. In 2008, 12,000 failures of individual firms have been registered. The possibility, since an act of 2003, to a declaration of unseizability on his main residence was met with little success, with 12,000 statements recorded by Infogreffe, the report.
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