ÌÇÐÄÊÓƵ

Taking into account your previous explanation:

As a profession libérales, you will only be able to go up to 34,199€. As soon as you go over to 35,200€ in 2017, you will be switched to entreprise individuelle régime réel simplifié on 1st January 2018. This means new accountancy rules, charging TVA and paying 46% of social charges on your profit

I would like to have your opinion on the following:

If I inevitably go over the limit of 34,199€ in 2017 (it is not possible to negotiate with the client to postpone the payment to 2018 in order to wait for the new rules in 2018 (double of the limit)  and I have to go through the next steps of entreprise individuelle régime réel simplifié as you outlined:

1. To what extent it will be non-profitable for me to change the structure given the fact that my income will be within the 66,400 limit in the upcoming 3 years (also, it seems there is some kind of a 3 years rule, when during the 3d year of ÌÇÐÄÊÓƵ in entreprise individuelle régime réel simplifié you are charged the most; may be I am wrong…)?
2. How much will I loose financially in 2017, 2018 and 2019 if we compare AE status with the new limit of 66,400 versus entreprise individuelle régime réel simplifié  (higher social security charges,  etc);

The ÌÇÐÄÊÓƵ income forecast is as follows:

• 2017: ÌÇÐÄÊÓƵ income: 41,000€ (without TVA).
• 2018: ÌÇÐÄÊÓƵ income: 45,000- 50,000€ w/o TVA (minimum expenses, mostly office supplies – paper, cartridge, etc plus use 5% of the rented apartment/main residence as a home-based office).
• 2019: ÌÇÐÄÊÓƵ income: may be slight increase to 55,000€ w/o TVA (minimum expenses, mostly office supplies – paper, cartridge, etc plus use 5% of the rented apartment/main residence as a home-based office).