What are the differences between a sole proprietorship in France and Switzerl...
Self-employed workers in France and Switzerland: a difference in regime? In France, self-employed workers carry out their activities as self-employed. They can choose the legal forms of self-enterprise or micro-enterprise. The associated tax regime is the micro-social regime and this implies a limitation on annual turnover. If you carry out a commercial activity, the threshold is €176,200. It is €72,600 when you are providing the service. Beyond thresholds, you will be subject to VAT. To create your own business in Switzerland, you can choose the Individual Reason regime. This regime is the one that is closest to that of the French self-employed company (which does not exist in Switzerland). When you opt for the Individual Reason plan, you will not be faced with a limitation on your turnover. However, from 100,000 Swiss francs of turnover, you will be subject to VAT. Below this threshold, you are not required to register in the Commercial Register. Self-employed in France or Individual in Switzerland:Which is more advantageous? The independent status has some particularities in Switzerland. You can choose this status under the Individual Reason regime if you are domiciled in France. You can combine this status with that of employee in France or Switzerland since multiactivity is authorized in Telemarketing Data List Switzerland . A work permit ( G permit ) is required for cross-border workers wishing to work as self-employed in Switzerland while residing on French soil when the duration of the activity exceeds 90 days. Below this duration, you can provide services under the agreement on the free movement of persons. The G permit is obtained from the Cantonal Population Office.
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But it is necessary to return to your home in France at least once a week. As for accounting, it must be said that you benefit from a certain reduction in its management below 500,000 Swiss francs in turnover. You just need to view expenses, revenues and assets. But when your turnover goes beyond this threshold, you must regularly present accounts in accordance with the requirements of the Code of Obligations. As for tax, it is deducted at source by the Swiss tax administration and taken into account in France. You will therefore not be faced with double taxation. What are the disadvantages of a Swiss Individual Reason? It should be remembered that creating your own business in Switzerland is not without its drawbacks. In particular, your personal responsibility is unlimited under the regime of Individual Reason. You will be alone when faced with the risks generated by your activity and you risk losing your personal property as well as your assets in the event of difficulty. It is therefore important to carry out market research in order to better assess the competition and the development or growth possibilities available to you. In this sense, you will even be required to prove to the Swiss authorities ( Compensation Fund ) that you have already started your activity,that it is possible and lucrative before registration. You must prove in particular that you already have at least 3 clients. It will be necessary to establish and present a business plan as well as accounting documents, proof of opening a workshop or office .
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