Maximum % of income from single client

Hi Valerie,

I looked around in the forum and see some related questions/answers, but I need a bit more detail on this.

I am a TVA-responsible auto-entrepreneur (I passed the threshold last year). I have been offered a lot of work by a single non-EU client. They would not be my employer, I would work 100% from home in France and never visit their premises, I would not have a boss or a manager and my rates and the projects I participate in would be entirely controlled by me.

My questions are:

1 — What is the maximum percentage of income that can be provided by a single client without it being considered salariat déguisé? For example, do I need 20% (or some other %) of my income to come from other clients in order for my income from this single client to not be considered salariat déguisé?

2 — Does this rule stand across all business structures (EI, EIRL, EURL and SARL)?

3 — Who controls the terms of the portage salarial, if I choose to go that route? For example, is it possible to find someone who charges less that 5% and simply wants to give you a hand? : ) Or is it that THEY are required to pay a certain amount, and therefore you pay them the equivalent so there is no cost to them?

I hope I am being clear!

Thanks so much,

Sonja