Much depends on the type of business you intend to start and how large you want to get. Those businesses based on an "intellectual"
or "manual but unqualified" status (such as teaching or managing holiday properties) are termed "professions liberales" and
will be supervised by the URSSAF. Skilled manual workers ("artisans") will depend on the Chambre des Metiers, and commercial
activity is regulated by the Chambre du Commerce.
In the category of a "profession liberale", you do not need to prove capacity through diplomas or experience. However,
"artisans" will need to prove through either paperwork or a minimum of three years' experience that they are capable of doing
the work they intend to do.
There are two possibilities: you can run your business as a limited company, and therefore reflect "real" income and
expenditure values, or you can set up a "micro-entreprise" which is much simpler and can be run from home. The latter is considered
as attached to the individual, so each parent can have his or her own business, for example, run from home if need be. The
tax declaration is included on your family declaration as an extension of your income.
If you set up a micro-entreprise, your maximum turnover is set at 27,000 Euros in a calendar year (1st Jan - 31 Dec).
However, the advantage for businesses requiring little outlay is that the taxable income is set at 42% for artisans, and 68%
for professions liberales. The deductions for social security are set at 35% of the taxable portion of your turnover.
