Consultancy business setup

My wife and I intend to setup and run a consultancy business from our home in France, primarily focussed on providing marketing advice to businesses in the Middle East.  We would both be involved in running on the business,  we will have no other employees but rather will pay freelancers as and when we require them to complete projects.  We do not expect our business to generate more than EUR70,000 micro-enterprise threshold (we expect anywhere from EUR0-EUR60,000 all of which from outside of the EU).  However, we would appreciate your guidance on whether a micro-enterprise is the best option or not, particularly as we are running a gîte (which is registered with the Gîtes de France for minimising our tax liability (71% deduction) but the gîte is not setup as a company and we declare it as our part of our income tax.

Could you advise which business formation would be most tax efficient / cost effective for us to setup this business
a) bearing in mind that we have a gîte which generates anywhere from EUR6000-12000
b) my family and I would like to gain access to the French health service (we have lived all of our adult lives outside of Europe and so ‘don’t exist’ in the UK and Irish healthcare systems
c) we have rental income from an apartment in Ireland and a house in Cyprus

Thank you