Can I close down my business and restart?

P.Mountney
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Our business in France was formed in 2004 by myself, as a micro business. A year or so later my partner was added to the business and the business was changed to a Conjoint Collaborateur And TVA was then charged. After 5 years of successful trading it has now got to the point where we can’t continue to carry on paying the exceedingly high monthly charges to RSI etc.

I understand that you can’t close a business and then start again. However what I would like to know is, if the business is shut down, which will happen anyway, can my partner start up a Auto-Entrepreneur by himself doing a similar thing? It’s not an option to just remove his name as we can not afford the charges running the business as we do. If he is able to open the Auto-Entrepreneur and we are able to close our business down on the 31st December paying all TVA up to date. Can you tell us what other charges we are likely to incur i.e. any further RSI charges etc on our turnover for this year. Also can you clarify that the Social Charges (RSI) is calculated on turnover or profit.

Answered
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