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Questions and Answers
What is an auto-entrepreneur?
What is an auto-entrepreneur?
- A company with accounting and administrative facilities (correct)
- A one-person business
- A flat-rate deduction for their professional expenses
- Reduced social security contributions
What is the maximum turnover for an auto-enterprise?
What is the maximum turnover for an auto-enterprise?
- 72 600 €
- 176 200 € (correct)
- 250 000 €
- 500 000 €
What is the flat-rate deduction for micro-BNC?
What is the flat-rate deduction for micro-BNC?
- 20%
- 34% (correct)
- 50%
- 71%
What type of tax can auto-entrepreneurs choose between?
What type of tax can auto-entrepreneurs choose between?
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Which of the following is not true about an auto-entrepreneur?
Which of the following is not true about an auto-entrepreneur?
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Study Notes
- An auto-entrepreneur is a company with accounting and administrative facilities, as well as lower tax rates and social security contributions.
- If this regime was made to create one-person businesses, nothing legally prevents an auto-entrepreneur from hiring employees, but it is not the most suitable status.
- The characteristics of the auto-enterprise are a turnover of less than 72 600 € (micro-BNC) or 176 200 € (micro-BIC) for two consecutive years, a flat-rate deduction for their professional expenses (rather than a deduction of expenses on a case-by-case basis as for real companies) of 34% for micro-BNC and 71% for micro-BIC, and reduced social security contributions.
- 12.80% to 22.20% depending on the sector of activity and the pension fund; Possibility to choose between withholding tax and payment in full discharge of income tax
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